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The purpose of this paper is to explore whether the business model (BM) influences bank income smoothing by considering two competing perspectives, the opportunistic and the information enhancement one. Additionally, the paper addresses the role of auditors’ involvement in national supervision and external governance.

Income smoothing is measured by regressing loan loss provisions on unmanaged earnings, and the moderating role of country-level factors is tested employing three-way interactions. The sample consists of European banks observed from 2004 to 2015.

Results indicate that the BM affects smoothing and that retail-funded banks exhibit smoother earnings due to informative reasons. National supervisors’ emphasis on audit is positively associated with smoothing by market-oriented banks, whereas external governance constrains smoothing in diversified-retail banks.

European reforms strengthening monitoring bodies could bring the unintended effect of inducing opportunistic behaviours in market-oriented BMs. However, this study employs indirect proxies for institutional factors and does not consider internal-governance issues.

Evidence sustains the IASB choice of the expected-loss approach for estimating credit losses as it could enhance the informativeness of retail-funded banks’ accounting numbers.

This paper contributes to the income smoothing literature by addressing the role of the BM as a whole in explaining smoothing propensity, not limiting the observation to partial features of the balance sheet. Moreover, it supports a counterintuitive argument, the penalty hypothesis, assuming that stronger supervision increases bank incentives to manage earnings to avoid penalties.

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

The purpose of this paper is to adopt a learning-based approach to portray the impact of Covid-19 on state school services in Italy, with a specific focus on the role of street-level bureaucrats and the triggering of co-creative processes.

The study proposes a qualitative system dynamics (or SD) approach describing the implementation of Covid-related educational policies in Italy. An insight model, made of causal loop diagrams, integrates the selected multi-disciplinary literature and institutional sources, secondary data from national and local reports (about Palermo, the fifth largest metropolitan city in Italy) and insights from a panel of school street–level bureaucrats.

The study provides an insight into the impacts of governmental decisions (school closures and the subsequent need to activate distance learning during the first wave of Covid-19) at a local level. Specifically, it portrays the influences of managerial and professional discretion, infrastructural equipment and socio-economic factors favouring/deterring co-creative educational processes.

The SD model highlights vicious/virtuous circles in policy implementation and suggests new managerial paths for education, more routed towards public value creation and less attached to bureaucratic procedures and the unquestioning application of performance culture.

The paper proposes an original and holistic approach to dealing with policy making in education and its managerial features. The research findings are considered important, not only to face the current emergency, but also to pro-actively think about the post-Covid era.

Purpose: This chapter explores the linkage between sustainability and subjective well-being (SWB) in the workplace. This scoping review aims to present rational approaches to the linkage between sustainability and SWB at the workplace.

Need of the study: Sustainability aims to achieve social equity and justice through various initiatives so that present and future generations can enjoy resources without exploiting them. By adopting sustainable initiatives in our day-to-day lives, we can create a healthier equation between humans, work and nature.

Methodology: This scoping review explores the relationship between sustainability and SWB in the workplace. Employing the PRISMA method for synthesis, which is qualitative in nature, the review includes research papers published from 2014 to 2023.

Findings: Sustainable HRM encourages employees to engage in socially responsible initiatives and activities. Research demonstrated a positive correlation between well-being and desirable outcomes, including improved job performance, increased productivity and reduced employee turnover intention.

Practical implications: This review underscores the significance of implementing sustainable practices to enhance well-being across various levels within organisations, encompassing individual employees, teams, organisations as a whole and inter-organisational processes. Organisations can pave the way for a resilient future by prioritising sustainable actions today.