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This study analyses how family-run businesses operating in the Italian food sector faced the ongoing COVID-19 pandemic that affected the global economy, with the support of management accounting systems.

The methodology used is based on a survey questionnaire conducted on Italian family firms involved in food business. Both qualitative and quantitative data were collected and analysed.

This study categorised the companies into three groups, according to their long-term orientation and the use of management accounting tools. The results highlight proactive versus passive companies that emphasise various recovery paths from the perspective of performance.

Limitations refer to the attention on a single country and the sample size.

The main practical implication refers to management at different levels that should better understand how a clear long-term orientation can maintain the competitive position and pre-crisis performance.

This study examines the measures launched by companies to address challenges originating from the COVID-19 pandemic.

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and make sense of sustainability and thereby contribute to the sustainability paradox.

In a case study on IREN, an Italian listed multi-utility with considerable engagements with sustainability, data collection through interviews, e-mails and document analysis revealed contradictions raised by directors and middle managers. Findings were analyzed by iterating with the literature used to frame this study, which combines organizational sensemaking, paradoxes and management control.

The sustainability paradox comprises various facets. Directors and middle managers interpret sustainability differently depending on their role within the organization and their perceptions of the concept itself. Different interpretations thus occur within and across organizational levels and functions, impacting how sustainability is implemented and monitored. The use of parallel management control systems (MCSs) reflects multiple and fragmented sensemaking, which explains the facets of the sustainability paradox.

Although this work illuminates the role played by individuals at top- and middle-management organizational levels and MCSs in relation to the sustainability paradox, more research is needed on how individuals make sense of sustainability at the lowest organizational levels.

Organizations claiming commitment to sustainability must establish communication forms on the practicalities of sustainability throughout the organization to stimulate shared sensemaking and the design and use of inclusive MCSs.

This paper explains why and how organizations unconsciously enact various facets of the sustainability paradox.

The purpose of this study is to investigate the relationship between artificial intelligence (AI) and decision making in the development of AI-related capabilities. We investigate if and how AI-driven decision making has an impact on firm performance. We also investigate the role played by environmental dynamism in the development of AI capabilities and AI-driven decision making.

We surveyed 346 managers in the United States using established scales from the literature and leveraged p modelling to analyse the data.

Results indicate that AI-driven decision making is positively related to firm performance and that big data-powered AI positively influences AI-driven decision making. Moreover, there is a positive relationship between big data-powered AI and the development of AI capability within a firm. It is also found that the control variables of firm size and age do not significantly affect firm performance. Finally, environmental dynamism does not have a positive and significant moderating effect on the path connecting big data-powered AI and AI-driven decision making, while it exerts a positive moderating effect on the development of AI capability to strengthen AI-driven decision making.

These findings extend the resource-based view by highlighting the capabilities developed within the firm to manage big data-powered AI. This research also provides theoretically grounded guidance to managers wanting to align their AI-driven decision making with superior firm performance.

The purpose of this paper is to investigate the “organic” phenomenon within a sample of companies and try to depict the main business model (BM) features and profiles.

The methodology used for the current research is twofold: first, a literature analysis has been conducted in order to highlight the gap in the existing literature. Then, the different BM profiles were investigated through a survey questionnaire conducted among a sample of Italian organic companies and organic districts. The evidence from the literature review supported the researchers during the empirical phase.

From the literature review, it emerged that studies on the BMs of organic companies and organic districts need a deep analysis and a literature gap on this topic has emerged. From the BM point of view, clustering sheds light on proactive companies, which are characterized by a higher level of education among entrepreneurs, greater investments in the business and the sale of products within and outside of the domestic market.

Limitations include the number of answers collected through surveys and the focus on a single country.

The main practical implication focuses on the regulatory bodies that should better understand the BMs characteristics implementing adequate policies for the development of organic companies and districts.

The main practical implication focuses on the regulatory bodies that should better understand the BM characteristics and implement adequate policies for the development of organic companies and districts.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Can sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's sustainability reports after the Concordia disaster.

Merging traditional textual content analysis with visual analysis and supported by machine learning tools, this is a predominantly qualitative study framed by legitimacy theory, image restoration theory and impression management.

Costa Crociere's voluntary sustainability reporting is strongly influenced by a mix of text and visual signals that distract readers' attention from the disaster. A “nothing really happened” communication strategy pervades the disclosures, with the only rational motivation being to change perceptions and erase memories of this tragic and avoidable event.

Although the analysis covered multiple sources of corporate information, media coverage was not one of them. A more in-depth exploration of sustainability reporting in the cruise industry, including evidence of similar cases, to test impression management theory would be a worthwhile avenue for future research.

While Costa Crociere technically followed the customary guidelines of disclosing human resource impacts, there was almost no acknowledgement of the people involved in the accident. Costa Concierevastly understated their responsibility for the accident, did not apologize, and conveyed very little remorse. The majority of disclosures centred on disaster recovery management.

The authors discuss why and how a company can overcome a legitimacy threat by completely freezing its voluntary sustainability reporting, and the authors show how a company can restore its image by minimizing specific aspects of an accident and shifting attention from the human victims to corporate operations. Incorporating image recognition driven by AI models and combining the results with narrative disclosures contributes an innovative and original analysis technique to the field of impression management. In addition, this research also contributes to our knowledge on the cruise industry – a sector currently under scrutiny for its ethical, social and environmental practices.

Although Business Process Management (BPM) is a critical issue and small- and medium-sized family firms (SMFFs) frequently adopt process organization, very little literature focuses on the processes by which family firms remain distinctive (Chrisman et al., 2016) or on their approach to BPM. The current research aims to fill this gap by analyzing dynamic companies’ attitudes to process-driven ability that concern exploitative as well as explorative processes. The purpose of this paper is to identify which kinds of dimensions may build an ambidextrous state in BPM in SMFFs, also favored by entrepreneurial IT capabilities and influenced by a stable but changeable context.

The authors referred to vom Brocke et al.’s (2014) study as it allows a focus on BPM research in the context of SMFFs. Then, the authors adapted the framework to the context of SMFFs. In addition, an empirical analysis has been made for applying the framework’s principles on effective BPM requirements to SMFFs. In the research, the authors applied grounded theory, according to which observation and theorization are linked by circularity, as they represent moments being managed simultaneously. The theorization emerged in different moments of the empirical surveys, influencing the next data gathering and the data gathering was the object of a de-structured matching and analysis process.

Specific cultural and cognitive aspects, values and abilities affect the company behavior of SMFFs in terms of BPM, and this is influenced by the connection between the family and the business. Therefore, it confirms that the family is a missing variable in organizational research (Dyer, 2006) also in BPM. A good BPM permits the definition of business abilities of running the current processes, along with of acclimatizing the company to a changeable context. In regard to the exploitative and explorative strengths typical of organizational ambidexterity, the research favors, respectively, transactional excellence with a focus on net cost reduction and transformational excellence based on net revenue generation. This approach requires consideration of the difference between external and internal contingencies as well as of the different processes to manage. However, despite IT-based BPM tools and the new era of IT-based process thinking, technology appropriation is only one of our dimensions, and each dimension plays a role in good BPM behavior; only a combination of dimensions favors effective and flexible BPM.

The research contributes to the literature on BPM through theoretical implications, in particular two main implications. First, the research emphasizes the impact of familiness on good BPM practice. Family appears to be a missing variable in organizational research on BPM, even though familiness affects process specificity and mechanisms. Second, the research is based on certain category dimensions that characterize management models common in the literature, allowing the application of BPM in FFs by taking advantage of their confidence and adaptability. Limitations are related to different points of view on the model’s scope and design, the recipient and the research method.

The research has two main practical implications, representing managerial potential, that improve the significance and originality of the research in internal and external contexts. In the internal context, this permits a new BPM mind-set.

The research is original for the following two reasons. First, when FF complexity grows and/or new organizational issues emerge, FFs are faced with two challenges: an increased number of complex processes to handle, along with a lack of IT-based BPM for organizational ambidexterity. In such a context, this research can suggest a solution. Second, the research is based on dimensions that have been widely characterized in general management models. For this reason, FFs may already be familiar with these dimensions. In addition, the model strongly valorizes the familiness impact on BPM development and takes into consideration the context awareness of the company.

Adoption and implementation of sustainable strategies (SS) in firms have been widely studied; however, there is scarce evidence of factors that affect the overall firm performance (FP). Therefore, in this research the variables knowledge management (KM) and professionalization (PR) toward the adoption of SS and their impact on FP are promoted.

Data from 120 firms in manufacturing industry in Coahuila, Mexico, were collected, and the study is based on the PLS-SEM technique.

The results revealed that (1) KM and PR present a positive impact on SS and (2) SS are positively related to FP.

For manufacturing managers, it is necessary to implement SS that meet the expectations of stakeholders, in addition to training human resources with the ability to achieve the aims of the firm and at the same time take care of the environment. As for corporate policymakers, it is essential that they promote global environmental care strategies based on collaborative business.

This research contributes to literature on business management, mainly to the incorporation of SS that allow boosting the economic aspect, but without neglecting social and environmental part.

Las investigaciones acerca de la adopción e implementación de estrategias sostenibles (ES) en las organizaciones han sido muy estudiadas, sin embargo, hay poca evidencia de los factores que inciden en el rendimiento empresarial (RE). Por consiguiente, en esta investigación promueve la gestión del conocimiento (GC) y profesionalización (PR) hacia la adopción de ES y su impacto en el RE.

Se incluyen datos de 120 empresas manufactureras de Coahuila, México y la investigación está basada en la técnica PLS-SEM.

En concreto, los resultados revelaron que: (1) la gestión del conocimiento y la profesionalización presentan un impacto positivo en las estrategias sostenibles y (2) las estrategias sostenibles se relacionan positivamente con el rendimiento empresarial.

Para los directivos de la industria manufacturera, es necesario implementar estrategias sostenibles que cumplan con las expectativas de los grupos de interés, además de formar recursos humanos con la capacidad de alcanzar los objetivos organizacionales y al mismo tiempo lograr un cuidado del medio ambiente. En cuanto a los responsables políticos, es esencial que promuevan estrategias globales de cuidado del medio ambiente basadas en la colaboración empresarial.

La investigación contribuye a la literatura de la gestión empresarial, en la incorporación de estrategias sostenibles que impulsen el aspecto económico, pero sin descuidar la parte social y ambiental.