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Article
Publication date: 2 December 2019

Eleonora Masiero, Daria Arkhipova, Maurizio Massaro and Carlo Bagnoli

This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory…

977

Abstract

Purpose

This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implications for the application of the EU Directive 2014/95/EU.

Design/methodology/approach

A case study research methodology is used, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018.

Findings

From a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability.

Originality/value

The paper is original, as it addresses the topic of relational connectivity applied to the EU Directive 2014/95/EU. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Available. Open Access. Open Access
Article
Publication date: 13 January 2022

Eleonora Masiero, Giulia Leoni and Carlo Bagnoli

This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an…

1531

Abstract

Purpose

This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an Italian long-lived family business written by one of its latest business owners to determine how and to what extent it was used to discharge a more ethical form of accountability.

Design/methodology/approach

An extensive thematic analysis informed on the conceptual framework of IBA is conducted on the unpublished manuscript by Angelo Barovier, the oldest leader of the Barovier’s family business.

Findings

The retrospective narrative served the family owner as a means for IBA, unveiling to the present and future generations of family owners the values and ideals that had motivated the ancestors to sustain the family business throughout the centuries despite the financial performance or the adversities.

Research limitations/implications

This paper reveals the historical roots of IBA as grounded in family business historical narratives. It contributes to management and family business history by showing the historical relevance of ideals and values for the development and sustainment of a family business.

Practical implications

This study opens to a larger application of IBA also in contemporary businesses, as a tool to foster and disseminate a more ethical form of accountability and to a further extent support the construction of a more ethical society.

Originality/value

This paper connects the newly developed IBA framework, conceived for family businesses, to a management history perspective showing its potential for the intergenerational transmission of business culture.

Details

Journal of Management History, vol. 28 no. 3
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 31 May 2022

Eleonora Masiero, Giulia Leoni and Carlo Bagnoli

This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the…

449

Abstract

Purpose

This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the COVID-19 emergency.

Design/methodology/approach

Drawing on the literature on accountability in the virtual world and crises, a netnographic analysis of the Facebook postings by a sample of Italian universities is performed to identify and interpret the accountability discharged via social media platforms by universities during the COVID-19 pandemic.

Findings

Universities used social media in a range of modes, from conveying simple instructions to rendering traditional accountability for their conduct during the crisis. However, in various Facebook postings, they give voice to various stakeholders’ thoughts and experiences, thereby completely reversing the traditional accountability relationship and making the various stakeholders feel included in the university community.

Practical implications

Social media can constitute a useful tool for organizations willing to deploy different modes of accountabilities, according to what is required by the specific situation. In the authors’ case, social media provided a forum for account-sharing during a critical situation that was common to both the account giver and the recipient.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the use of social media by universities for accountability purposes and to reveal their possibilities in supporting more ethical forms of accountability.

Details

Meditari Accountancy Research, vol. 31 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 26 February 2020

Korinzia Toniolo, Eleonora Masiero, Maurizio Massaro and Carlo Bagnoli

This research aims to investigate how digital academic entrepreneurship (AE) develops, exploring its evolution from a micro to a macro perspective and highlighting the role of…

1211

Abstract

Purpose

This research aims to investigate how digital academic entrepreneurship (AE) develops, exploring its evolution from a micro to a macro perspective and highlighting the role of intellectual capital along the process. This paper contributes to the Special Issue on digital AE, providing research and practical implications.

Design/methodology/approach

This study adopts a grounded theory approach which allows exploring the “How” question of digital AE. It focuses on the case of “Strategy Innovation,” the Ca' Foscari University of Venice (Italy) spin-off.

Findings

Digital AE develops and regenerates through a virtuous cycle that, while supported by digital technologies, starts from single individuals and their networks, reaches a broader ecosystem, and ends once back to individuals. This study offers insights about the social impact of academic venturing activities and provides practitioners with useful insights for the understanding of academic spin-offs activities and related opportunities.

Research limitations/implications

This study focuses on the specific research context of “Strategy Innovation,” Ca' Foscari University of Venice (Italy) spin-off. Future research should address in-depth analyses in the exploration of how digital AE emerges and evolves in different contexts and forms.

Originality/value

This study investigates digital AE's development over time, broadly illustrating the phenomenon from a micro to a macro perspective and presenting an explicative and analytical model.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 26 no. 7
Type: Research Article
ISSN: 1355-2554

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Book part
Publication date: 24 January 2022

Eleonora Pantano and Kim Willems

Traditional sets of attributes characterizing shopping centres need to be updated to relate to new specific consumers' needs and choices, to ensure the survival of shopping…

Abstract

Traditional sets of attributes characterizing shopping centres need to be updated to relate to new specific consumers' needs and choices, to ensure the survival of shopping centres. To this end, this chapter revisits shopping centres’ attributes in the light of consumers' choices of actual centres, taking into account the recent increasing role of technologies, leisure activities and changes in consumer behaviour. In doing so, we aim to improve perceptions of modernity and help to regenerate (or at least mitigate the decline of) shopping centres. Specifically, the new set of attributes include appearance (external appearance), convenience, entertainment and leisure activities, memorable experiences, green place and policy, image (modern image), price, service, size and technology.

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Article
Publication date: 12 November 2021

Garry D. Carnegie

This paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel…

1325

Abstract

Purpose

This paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness, by José Saramago.

Design/methodology/approach

A mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient.

Findings

The study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant.

Research implications

By reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts.

Originality/value

The paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 9 May 2024

Menghan Shen and Efpraxia D. Zamani

The purpose of this study is to identify potential differences in experiences and their causes from a gender-based perspective.

377

Abstract

Purpose

The purpose of this study is to identify potential differences in experiences and their causes from a gender-based perspective.

Design/methodology/approach

We use secondary data, and we conduct a thematic analysis, to identify whether and how women and men negotiate differently.

Findings

Despite remote work being considered as creating a level-playing field for both genders, women are still vulnerable to work and life demands, and pre-existing stereotypes become exacerbated. In addition, we show how technology might be used to manage physical and temporal boundaries, through integration or segmentation tactics.

Originality/value

There is a growing body of literature that focuses on work-life conflict among teleworkers. Yet, there is limited research that explores such conflicts from a gender perspective, specifically whether and how different genders manage boundaries between work and life differently.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

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