Silvana Secinaro, Francesca Dal Mas, Valerio Brescia and Davide Calandra
This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.
Abstract
Purpose
This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.
Design/methodology/approach
The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.
Findings
This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.
Originality/value
This study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.
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Francesco Zamboni, Paola Paoloni, Alberto Cavazza and Francesca Dal Mas
The study aims to investigate virtual relational capital (VRC) to evaluate to what extent virtual relations (VR), obtained by using new technologies, support the development of…
Abstract
Purpose
The study aims to investigate virtual relational capital (VRC) to evaluate to what extent virtual relations (VR), obtained by using new technologies, support the development of firms, also considering the increasing sustainability’s needs. The study addresses the literature gap on VRC dynamics through an empirical analysis.
Design/methodology/approach
The investigation focuses on a single case study in the lighting industry, deepening the case of a small Italian company. The case is analyzed through the lens of the CAOS framework model by Paoloni, nurtured through direct semi-structured interviews with the entrepreneur and some managers and consultants, and data collected via web scraping.
Findings
VRC, obtained by the use of new technological tools, contributes to developing and fostering the innovation ecosystem in which companies need to create new skills and synergic alliances with other stakeholders. Moreover, VR can improve commercial and sales performance, stakeholder engagement and sustainability, including alignment with the circular economy and waste management principles. VRC can support smaller companies with more limited resources to connect to a broader range of actors, raising their voices with policymakers and other relevant international institutions.
Originality/value
The study contributes to the theoretical understanding of VRC, especially in an era in which new technologies play a fundamental role for both businesses and people. It also provides practical insights into how companies, especially smaller ones, can maximize their sustainable impact by strategically adopting virtual interactions with meaningful stakeholders like customers, key executive partners, industrial associations and policymakers.
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Alberto Cavazza, Francesca Dal Mas, Paola Paoloni and Martina Manzo
Artificial Intelligence (AI) is a growing technology impacting several business fields. The agricultural sector is facing several challenges, which may be supported by the use of…
Abstract
Purpose
Artificial Intelligence (AI) is a growing technology impacting several business fields. The agricultural sector is facing several challenges, which may be supported by the use of such a new advanced technology. The aim of the paper is to map the state-of-the-art of AI applications in agriculture, their advantages, barriers, implications and the ability to lead to new business models, depicting a future research agenda.
Design/methodology/approach
A structured literature review has been conducted, and 37 contributions have been analyzed and coded using a detailed research framework.
Findings
Findings underline the multiple uses and advantages of AI in agriculture and the potential impacts for farmers and entrepreneurs, even from a sustainability perspective. Several applications and algorithms are being developed and tested, but many barriers arise, starting from the lack of understanding by farmers and the need for global investments. A collaboration between scholars and practitioners is advocated to share best practices and lead to practical solutions and policies. The promising topic of new business models is still under-investigated and deserves more attention from scholars and practitioners.
Originality/value
The paper reports the state-of-the-art of AI in agriculture and its impact on the development of new business models. Several new research avenues have been identified.
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Simona Leonelli, Lea Iaia, Francesca Masciarelli and Demetris Vrontis
This paper analyses how entrepreneurs recognise and exploit entrepreneurial opportunities following a sustainable approach that respects the equilibrium among environmental…
Abstract
Purpose
This paper analyses how entrepreneurs recognise and exploit entrepreneurial opportunities following a sustainable approach that respects the equilibrium among environmental, social and commercial purposes, and how their personality affects this process. The main personality traits focused in this study are narcissism, locus of control and sustainability orientation.
Design/methodology/approach
This single case study involves Essentia Dimora Rurale, a small agritourism business, located in Molise (Italy), characterised by a sustainable business model that generates value for the local environment, thus revitalising abandoned territories. Data are collected using qualitative and quantitative methods and are analysed using the Gioia methodology.
Findings
The Essentia Dimora Rurale's approach is rooted in the concept of sustainability and the development of tourism in the territory. The preservation of traditional values and the creation of a network allow the firm to prosper and survive. The personalities of the two sibling entrepreneurs fuel the process, and the authors show that each personality trait plays a different role in each phase of the firm's growth.
Research limitations/implications
From a theoretical point of view, the study contributes to entrepreneurial, sustainability and personality literature. However, using a single case study can represent a limit for the research.
Practical implications
Various practical implications are recognised concerning several stakeholders, such as the owners and the entities linked to the regional promotion and tourism sectors.
Originality/value
The novelty of the research relies on the importance of entrepreneur opportunity identification, particularly in sustainable firms. Moreover, the authors fill the literature gap investigating the impact of three personality traits in this process.
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Francesca Rossignoli, Andrea Lionzo, Thomas Henschel and Börje Boers
The aim of this paper is to analyse the role of communities of practice (CoP) as knowledge-sharing tools in family small and medium-sized enterprises (SMEs). In this context, CoPs…
Abstract
Purpose
The aim of this paper is to analyse the role of communities of practice (CoP) as knowledge-sharing tools in family small and medium-sized enterprises (SMEs). In this context, CoPs that jointly involve family and non-family members are expected to act as knowledge-sharing tools.
Design/methodology/approach
This paper employs a multiple case study methodology, analysing the cases of six small companies in different sectors and countries over a period of 8 years. Both primary and secondary data are used.
Findings
The results show the role CoPs play in involving family and non-family members in empowering knowledge-sharing initiatives. A CoP's role in knowledge sharing depends on the presence (or lack) of a family leader, the leadership approach, the degree of cohesion around shared approaches and values within the CoP, and the presence of multiple generations at work.
Originality/value
This paper contributes to the literature on knowledge sharing in family businesses, by exploring for the first time the role of the CoP as a knowledge-sharing tool, depending on families' involvement in the CoP.
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Debora Tortora, Cinzia Genovino, Federico De Andreis, Francesca Loia and Maria Teresa Cuomo
This study intends to analyze the relationship between the digital maturity of SMEs and intellectual capital, investigating the determining factors. Starting from the endowment in…
Abstract
Purpose
This study intends to analyze the relationship between the digital maturity of SMEs and intellectual capital, investigating the determining factors. Starting from the endowment in terms of intellectual capital and evaluating Management Style, Decision-Making Competences, and Business Network, a model is proposed aiming to provide a comprehensive measure of SMEs’ digital maturity and thus to improve understanding and, consequently, effectiveness. The empirical analysis allows assessing the validity and applicability of the suggested model, providing valuable insights for the improvement of digital strategy and competitiveness of SMEs in the Amalfi Coast Tourist District (Italy), with evident implications also for policymakers and the community.
Design/methodology/approach
A mixed-methods research strategy was utilized to confirm research hypotheses that were derived from literature review. The field study was organized into two separate phases: the first phase, which is qualitative, employed focus groups comprising key stakeholders (managers and entrepreneurs) from various companies within the Amalfi Coast Tourist District. This phase adhered to the principles of homogeneity (to facilitate deeper discussions) and heterogeneity (to allow for a broader range of viewpoints among participants). The insights gathered from these preliminary focus groups informed the subsequent quantitative phase. In this second phase, structured interviews were conducted using a questionnaire to probe the participants’ views on digital maturity. This analysis involved 94 companies, all part of the Amalfi Coast Tourist District, assessing their digitalization levels and highlighting key management attributes. Logistic regression was applied to quantitatively analyze the data, effectively assessing the impact of various independent variables (such as Management Style, Decision-Making Competencies and Business Network) on the dependent variable, digital maturity. Employing both qualitative and quantitative methods provides a thorough and nuanced understanding of the digital maturity landscape within the specified context.
Findings
The main results suggest the existence of a correlation between the analyzed variables and digital maturity. Innovation, indeed, increases by applying a data-driven leadership style. Intellectual capital (measured in its three components of human capital: decision-making competences; structural capital: management style; and relational capital: business network) influences digital maturity, although some of the variables used are not equally weighted.
Originality/value
The main contribution of this article is to provide an in-depth understanding of the company components that favor digital maturity, to support strategic choices oriented towards a conscious digital transition. The results enrich the existing literature on intellectual capital in terms of its contribution to the digitalization of organizations, which can be a critical success factor in the context of SMEs.