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Using a sample of 29 virtual clusters, the paper examines new sources of clustering in the digital economy. The “virtual cluster” phenomenon highlights the most significant effect of the development of the information and communication technologies in the business environment. A virtual cluster is conceived as an e‐business community, made up of customers, suppliers, distributors and commerce providers sharing digital and knowledge networks for collaboration and competition. The purpose of this paper is to set out the characteristics of a new competitive space, in which a strategic role is played by virtual processes among partners, and to review the traditional sources of clustering in the digital economy environment (Romano et al., 1999). More specifically, this paper attempts to show the emerging overlap between digital and knowledge networks, which generates a new competitive space within a new global‐virtual learning environment. Finally, assuming that traditional sources of clustering are generally identified in specialisation (based on a sophisticated division of labour) and geographic proximity, the paper discusses how the role of organisational proximity acts as a substitute for geographic proximity in supporting coordination and tacit knowledge exchange. As it emerges from the analysis of our cases, from a managerial point of view, organisational proximity may be achieved through the implementation of supply chain management (SCM) and customer relationship management (CRM) strategies. An earlier version of this paper was presented at the 23rd Institute of Small Business Affairs Annual Resource and Policy Conference in November 1999 in Leeds, UK.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

As Generation Z (Gen Z) represents one of the most important segments in the travel and tourism sector, the present work aims to analyse Gen Z's behaviour in a post-pandemic scenario. In particular, the present work deepens the factors that may influence future accommodation choices.

This study uses data from a web-based questionnaire targeting Italian tourists belonging to Generation Z, reaching 221 complete responses. After the statistical analysis of the sample, an exploratory factor analysis (EFA) was then carried out.

Data provided evidence about the main factors affecting Gen Z tourist choices. In particular, these young consumers are positively influenced by the information (especially from institutional and verifiable sources), more flexible purchase terms (e.g. full refund in case of cancellation due to contagion of the coronavirus disease 2019 (COVID-19) and digital payments) and structure features (e.g. cleanliness, sanitisation, digitalisation and sustainability).

This work attempts to contribute to the academic literature by looking at the tourism experience from Gen Z's perspective. From this angle, this work underlines the influence some factors exert on the final accommodation choice, especially in the presence of exogenous events. Moreover, as this study focusses on a post-pandemic scenario, the study seeks to provide valuable indications, both at the theoretical and managerial level, for the tourism sector to boost the sector's recovery and prepare the sector to face similar events.

The present study focuses on the role of PDO certification in fostering the quality perception of certified-food consumers – highlighting the difference between quality brands and environmental labels. The case study of Mozzarella di Gioia del Colle DOP was taken into consideration to evaluate the opportunity of supporting a food product suitable for all families and promoting it worldwide through a quality certification.

The authors made a qualitative analysis on local Apulian consumers and, for testing our hypotheses, structural equation models were applied to evaluate the effect of familiarity on the relationships between perceived risk, trust, satisfaction, loyalty, resolution to pay a higher price and intent to purchase a Protected Designation of Origin (PDO) certified food product.

The authors observed managerial implications which seek to improve the collaborative network between the subjects employed in the phases of the production process, the stakeholders and the consortia, in order to plan a holistic development territorial strategy. It is useful to start a process of knowledge and evaluation of the benefits of the quality mark in the territory of origin of the PDO food product.

The authors provided theoretical and managerial implications which aim at improving the collaborative network between the subjects employed in the phases of the production process, stakeholders and consortia, in the outlook of territorial development strategies.

According to the analysis of the theoretical background, the opportunity to recognise the origin of a certain product allows the consumer to easily appreciate its intrinsic quality, relating a combination of factors to the territorial matching. It also focuses on the analysis of a different feedback at a local level from consumers, showing a lower intention to pay by consumers living in the same area where the PDO product comes from rather than other food goods.

The purpose of this paper is to analyse the role of quality management on the development of organisational exploration.

Partial Least Square was used on a sample of 350 companies within the Spanish organic agro-food industry.

The study results provide empirical evidence of the positive and significant impact that quality management has on the development of organisational exploration.

Causal relationships cannot be applied to this study due to cross-sectional data being used rather than longitudinal data.

Quality management must be considered by managers an essential tool to the development of organisational exploration. As a systematic approach, that moves towards to the development of policies, attitudes and behaviours which foster and boots the development of organisational exploration.

Quality management is a widely used management approach, which organisations use to improve the quality of their products, services and their overall performance. Organisational exploration is seen as a fundamental tool to ensure sustainability, profitability and the future survival of organisations; however, there is disagreement throughout previous research. Some authors point out the importance of quality management in developing activities that promote organisational exploration, whereas other authors see quality management as an inhibitor. Given the great controversy in previous research, our study clarifies the role of quality management in the development of organisational exploration.

The aim of this paper is to examine marketing practices within the bicycle industry.

The paper utilizes both primary and secondary sources to provide a retrospective analysis of marketing strategy at the largest Italian bicycle company.

The paper explains how marketing works at the Bianchi company and provides a detailed analysis of how it built its brand identity over time.

Very few primary sources were available. There was neither a company archive nor other archives. For the most part, the paper is based on secondary sources.

The paper tries to fill the gap in current marketing literature that usually neglects the bicycle as a relevant topic, despite bicycle companies being a predecessor to the automobile industry. Moreover, the paper demonstrates that bicycle companies developed a rather sophisticated approach to marketing that is still in use.

This study aims to investigate unripe carob pod as a source of antioxidant molecules useful in the eco-friendly synthesis of a gelatin conjugate. This one was involved in the preparation of gummies able to produce remarkable human health benefits.

Eco-friendly strategies (ultrasound-assisted extraction, low temperatures and eco-friendly solvents) were employed in the extraction of active molecules. Antioxidant molecules were involved in the grafting reaction with gelatin chains (ascorbic acid/hydrogen peroxide couple as initiator system). Gelatin conjugate represents a useful material able to prepare gummies with remarkable rheological and antioxidant performances over time.

Experimental results confirmed that the green approach allowed the achievement of extracts with remarkable antioxidant properties due to the presence of phenolic moieties. Gelatin conjugate synthesis preserved these functionalities, usefully exploited in the preparation of gummies with significant structural and biological features.

Compared to the literature data the preparation of the gummies with outstanding biological properties was performed by employing functional gelatin synthesized by an eco-friendly approach.

This study aims to investigate consumer acceptance for a set of innovations that can be applied to the production process of extra-virgin olive oil. The final purpose is to verify whether, and to what extent, consumer acceptance of innovations varies depending on the type of technology used and the profile of consumers.

A cross-sectional consumer survey has been carried out in Italy. A structured questionnaire was administered to a national representative sample of individuals who are responsible for grocery shopping (N = 1,003). Consumer acceptance for a set of ten innovations has been measured. Statistical differences between the various measures have been analysed through pairwise comparisons using Wilcoxon's signed-rank test, and subsequent effect sizes have been estimated. A cluster analysis has been also performed to distinguish consumer segments with different response patterns.

The results showed that the type of technology affects significantly the level of consumer acceptance of the tested innovations. In addition, high heterogeneity has been detected among consumer responses, and this leads to identify three consumer segments with different response patterns.

The study is focused on extra-virgin olive oil, which is one of the most important traditional food product in Mediterranean countries. This is the first study where several innovations for extra-virgin olive oil were jointly tested and compared for acceptance through a survey on a nation-wide representative sample of consumers.