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Interest has grown in how management controls operate together as a package of interrelated mechanisms. This study aims to contribute to the topic by focusing on a single industry in one country, addressing controls in medium-sized enterprises (MEs). It explores how accounting and other forms of control commonly combine and the associations these combinations have with firm characteristics and context.

This study used a cross-sectional sample of 242 firms. Data were collected in 2015 from a survey of the Italian mechanical-engineering industry.

The MEs studied used two different control configurations. One group relatively strongly emphasized most studied controls, except for centralizing decision-making and strong hierarchy; the other relied on centralization and emphasized other controls less. Size, task programmability, outcome measurability, complexity in terms of the extensiveness of the product range and environmental unpredictability can predict the configuration in use.

No broad-based empirical evidence on control configurations in MEs currently exists. Previous research has focused on to what extent control systems affect business effectiveness or efficiency, without assessing how, and in which contexts, they combine.

Into cultural and creative industries, the innovation is increasingly realized by a lead creator which is supported by a specific team. Hence, this paper aims to understand the composition of this particular team.

The authors conducted an in-depth case study of “Dal Pescatore”. This is the Italian restaurant keeping the highest award previewed by Michelin Guide from the longer period. The main figures of the restaurant are the head chefs (Nadia and Giovanni Santini) who are continually supported by a dedicated team

The analysis underlines the necessity to create a team which combines aged people linked to firms’ tradition with a low percentage of young foreign apprentices. If the old-timer member assures a deep understanding of the firm’s knowledge base, the young foreign apprentice can show an high learning attitude through which he/she more easily shares their different knowledge.

This study discussed organizational efforts to foster innovation capacities of the main individuals into a firm. However, the present research suffers from some limitations which limits the generalizability of the results beyond the company studied: a single case study on a small and family firm with consolidated organizational routines. In addition, this research does not solutions about the mechanisms of interaction among these different team members.

Recent studies observed how a number of cultural and creative firms innovate through a particular team that develops the ideas of a lead creator. Nevertheless, despite the increasing importance of these teams, their composition remains unclear.

The purpose of this paper is to investigate the role of socio-economic context in affecting the relationship between personal values and the purchase of fair trade (FT) products.

The study was based on data and information collected by means of a web-administered survey and was performed in two steps. First, an explanatory factor analysis on the Schwartz value system and a confirmatory factor analysis on socio-economic context variables were carried out. Second, the per capita GDP at provincial level and the predicted factor scores were used in an ordered probit model to explain the expenditure level of FT products.

The results provide evidence that the value system has an effect on the consumption of FT products, but the economic context, in particular the average wealth at province level, is also relevant and plays a role by either affecting FT product purchasing levels directly or interacting with personal values.

Because of the electronic submission and the specific channel used in the survey, the sample cannot be considered as representative of Italian consumers, and thus the analysis has a merely descriptive (non-inferential) function.

While several studies investigated how personal values affect consumers’ behaviour directly or indirectly, very few studies analysed the way socio-economic context interacts with the value structure and the way both aspects influence ethical consumption. The present study analyses this last aspect and provides evidence of the role economic context plays in affecting the relationship between personal values and FT products consumption.

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

This paper aims to explore the connectivity between social media use, access to migrant networks, information asymmetry and migration intentions.

The study was conducted using data from individuals living in Nigeria and analysed with a generalized structural equation model, which is rare for this kind of research.

The authors find a dual mediating role of the social media and the migrant networks in facilitating migration, i.e. reducing the threshold cost required to migrate and introducing a bias in terms of information asymmetry. While social media and access to migrant networks directly increase migration intentions, this changes when incomplete information is provided. People who use social media and their migrant networks for information are more likely to have information about destination countries than information on the transit risk.

The study adds valuable insights for designing awareness campaigns aimed at reducing irregular migration.

This study contributes to the understanding of the intersection of migration and digitalization

This study aims to extend the Technology Acceptance Model 2 (TAM2) by incorporating hedonic motivation and service quality and exploring their collective impact on users’ continuance intention in the context of e-grocery. The purpose is to provide a comprehensive understanding of the factors influencing e-grocery technology acceptance.

The empirical analysis follows a cross-sectional design, using data collected in Italy from January to March 2023. The survey, utilizing the convenience sampling method, focuses on users who have made online grocery purchases in the previous six months. Data analysis employs partial least squares structural equation modelling (PLS-SEM), which enables causal-predictive model assessment.

The research reveals significant relationships among hedonic motivation, service quality, perceived ease of use, perceived usefulness and continuance intention. Hedonic motivation positively impacts perceived usefulness but not perceived ease of use. Service quality significantly influences both perceived ease of use and perceived usefulness. Additionally, perceived ease of use positively influences perceived usefulness and continuance intention, while perceived usefulness significantly impacts continuance intention.

The cross-sectional design could limit the study’s ability to capture the evolution of users’ continuance intention over time. Cultural influences on users’ perceptions could be explored further to develop context-specific strategies.

The findings emphasize the importance of hedonic motivation, service quality, ease of use and perceived usefulness in shaping users’ intentions to continue using online grocery services. Practitioners are encouraged to focus on enhancing hedonic elements for increased user loyalty and invest in service quality, particularly in customer care and checkout processes, to improve user perception and ease of use.

This study contributes to the existing literature by integrating hedonic motivation and service quality into TAM2, offering a novel perspective on their combined impact on technology acceptance. The inclusion of these factors enhances the model’s applicability in understanding user behaviour in the adoption of technology, specifically in the e-grocery sector.

The purpose of this paper is twofold: first, to explore the concept of consumers’ perception of sustainable wine and second, to investigate different clusters based on three factors identified (belief about environmental protection, beliefs about sustainable wine certification and attitude towards sustainable-labelled wine) and willingness to pay (WTP). Then, socio-demographic characteristics have been considered to assess whether group’s composition differ considerably.

After preliminary literature review and qualitative analysis through focus groups, data were collected with a web-based questionnaire from 495 Italian wine drinkers. Factor analysis and cluster analysis were carried out using SPSS (21.0) statistical software packages.

The cluster analysis based on the three factors identified confirms the presence of different segments of consumers. Four groups were identified and named: Well-disposed; Not interested; Skeptical; Adverse. Cluster analysis confirms that consumers with positive attitude towards sustainable wine and higher beliefs of environmental protection (Cluster 1 and 3) have higher WTP for sustainable wine.

One important limitation in the authors study occurred, considering that consumer’s answers in a hypothetical environment might not actually reflect the purchase behaviour of consumers in a real situation.

These findings suggest that companies, which are implementing sustainability programmes, should understand what type of consumers value positively the presence of a sustainable claim on the label of a bottle.

The work adds to the literature on wine marketing by evaluating how belief about environmental protection and sustainable wine certification, and attitude towards sustainable wine segment consumers in different groups. Eliciting WTP via hypothetical situation give us a better understanding of these clusters.