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Article
Publication date: 24 May 2024

Elisa Truant, Edoardo Crocco, Laura Corazza and Edoardo Borlatto

This study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to…

Abstract

Purpose

This study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to derive state-of-the-art knowledge of this landscape and use it to build a structured research agenda that can help to further develop this field.

Design/methodology/approach

Seventy-eight distinct contributions, identified through a rigorous, transparent and replicable search protocol, are analyzed through a systematic literature review. Additionally, bibliometric information on the studies is extracted from the Scopus database and visualized through the use of VOSViewer and RStudio.

Findings

This study outlines the current state-of-the-art knowledge across three spheres of supply chain management, synthesizing the extant literature into several nascent themes – namely, the significance of Scope 3 emissions; how LCA can be integrated into carbon accounting and sustainability disclosures, the differences between countries and industries in terms of carbon emissions and policies for a concerted effort toward carbon reduction.

Practical implications

Several practical implications can be drawn from the research for both practitioners and policymakers. The research provides a comprehensive, bird’s eye view on the discrepancies between different industries and countries in terms of carbon emissions, along with how carbon accounting should move toward strategic and predictive adoption.

Social implications

The results show that adopting life cycle thinking can contribute to more transparent monitoring of carbon emissions in supply chains; however, its use in sustainability reporting needs to become more widespread, encompassing not only the carbon footprints of products and services but also the organization as a whole.

Originality/value

Using bibliographic and critical qualitative analyses, this study reviews the literature on LCA in sustainable supply chain management and carbon accounting. To the best of the authors’ knowledge, this review is the first attempt to synthesize this relevant and rapidly growing nexus between the three literature streams mentioned above.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 1 August 2024

Francesca Culasso, Laura Broccardo, Daniele Giordino and Edoardo Crocco

Performance management systems (PMSs) must remain dynamic and maintain the ability to withstand the high degrees of complexity brought about by digital technologies (DTs)…

202

Abstract

Purpose

Performance management systems (PMSs) must remain dynamic and maintain the ability to withstand the high degrees of complexity brought about by digital technologies (DTs). Academics and practitioners have explored DTs and PMSs separately. This study aims to bridge the academic and practitioner discourse surrounding PMSs and DTs to promote knowledge diffusion and collaboration.

Design/methodology/approach

The authors adopted a mixed method approach, combining quantitative and qualitative content analysis, which were validated through semi-structured interviews with academics and practitioners. The authors first conducted a content analysis of the academic literature contained in the Scopus database and the practitioners' literature featured in the Nexis Uni database.

Findings

The combined academic-practitioners’ body of knowledge underscores the risk and environmental dimension, as well as the theoretical frameworks employed to explore digitally empowered PMSs. These findings were corroborated by 17 confirmatory interviews conducted with scholars and practitioners.

Research limitations/implications

Due to its scope, the research is limited to publications listed on Scopus and Nexis Uni. Additionally, its qualitative and interpretative nature presents some generalizability issues.

Originality/value

This study connects the intentions of scholars and practitioners concerning PMSs and DTs to promote collaborative efforts and knowledge diffusion. Moreover, considering the broader spectrum of insights, this manuscript postulates new avenues of research that address the key issues and concerns of both academics and practitioners. Finally, this article showcases PMs- and DT-appropriate theoretical frameworks that can inform practitioners’ discourse and work.

Details

Industrial Management & Data Systems, vol. 124 no. 10
Type: Research Article
ISSN: 0263-5577

Keywords

Content available
Article
Publication date: 25 October 2022

Edoardo Crocco, Elisa Giacosa, Dorra Yahiaoui and Francesca Culasso

Crowdfunding platforms are important innovations that allow nascent entrepreneurs to gain access to financial resources and crowd inputs to better refine and develop their…

Abstract

Purpose

Crowdfunding platforms are important innovations that allow nascent entrepreneurs to gain access to financial resources and crowd inputs to better refine and develop their business idea. The purpose of this paper is to investigate user-generated content (UGC) from both reward-based and equity-based crowdfunding platforms, in order to determine its implications for open and user innovation.

Design/methodology/approach

A total sample of 200 most funded technology products was extracted from four distinct crowdfunding platforms. A latent Dirichlet allocation (LDA) analysis was performed in an attempt to identify critical latent factors. The analysis was carried out through the theoretical lens of innovation literature, in an attempt to uncover the implications for open and user innovation.

Findings

The authors were able to highlight the implications of crowd inputs for open and user innovation, as backers provided nascent entrepreneurs with several types of feedback, ranging from product co-development to strategy and marketing. Furthermore, the study provided an overview of the key differences emerging between reward-based and equity-based crowdfunding platforms in terms of crowd inputs.

Research limitations/implications

The present study features intrinsic limitations of the LDA approach being adopted. More specifically, it only provides a “snapshot” in time of the current sample, rather than investigating its development over time.

Practical implications

The present study solidifies the value of UGC as a resource to mine for trends and feedback.

Originality/value

The study contributes to both the innovation literature and the crowdfunding literature. It bridges several gaps found in both literature streams, by providing empirical evidence to test and verify pre-existing exploratory research.

Details

European Journal of Innovation Management, vol. 27 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 10 July 2024

Elisa Truant, Edoardo Crocco, Francesca Culasso and Safiya Mukhtar Alshibani

The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and…

Abstract

Purpose

The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and incentivize managers with common goals. Therefore, the research aims to take stock of the evolution of studies on MCS adoption, identifying trends and future avenues.

Design/methodology/approach

While a few systematic literature reviews have investigated the implications of MCS adoption amid specific contexts, a comprehensive bibliometric analysis of the whole research stream is lacking. Consequently, our study analyzes relevant scientific literature on the topic of MCS from 1970 to 2022, through the use of VOSviewer, R Bibliometrix and Latent Dirichlet Allocation to visualize the bibliometric results.

Findings

The study provides a comprehensive overview of key emerging topics in MCS literature and the ways in which they have developed over the decades, along with a structured research agenda built upon the literature gaps found amid current and past scientific production. It does so by analyzing scientific production from multiple bibliometric aspects and advanced text-mining techniques to extract common emerging themes from the dataset.

Originality/value

To the best of the authors’ knowledge, no attempt has yet been made to synthesize MCS literature through a bibliometric review. The bibliometric perspective on MCS enhances scholars' understanding of the historical path and future trends of the literature stream, while helping practitioners update existing MCS conceptualizations in light of contemporary changes.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

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