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Article
Publication date: 19 May 2020

Chiara Acciarini, Federica Brunetta and Paolo Boccardelli

In a work environment marked by unprecedented complexity, volatility and ambiguity, managers must accomplish their objectives while navigating many challenges. This paper aims to…

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Abstract

Purpose

In a work environment marked by unprecedented complexity, volatility and ambiguity, managers must accomplish their objectives while navigating many challenges. This paper aims to investigate potential interrelations among environmental transformations, cognitive biases and strategic decisions. In particular, the purpose of the study is to crystallize the state of art on the impact of cognitive biases on strategic decisions, in the context of environmental transformations.

Design/methodology/approach

The authors have conducted a systematic literature review to identify existing relevant work on this topic and to detect potential avenues for future research.

Findings

The findings highlight how decision-making is influenced and enabled by internal (e.g. perception) and external factors (e.g. digitalization). Specifically, the strategic role of cognitive biases appears to be crucial when investigating the related impact on strategic decisions in times of environmental transformation.

Practical implications

Implications are drawn for scholars and practitioners interested in evaluating the role of specific decision-making determinants for the formation and implementation of strategic decisions. In this sense, we stress that decision-makers need to manage their cognitive biases and select the right information out of a wide data set in order to adapt to environmental transformations.

Originality/value

By systematizing the literature review, potential interrelations among environmental transformations, cognitive biases and strategic decisions are identified. Furthermore, the primary phases that drive the decision-making process are proposed (analysis, decision, onboarding and control).

Details

Management Decision, vol. 59 no. 3
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 13 July 2020

Maria Carmela Annosi, Federica Brunetta, Francesca Capo and Laurens Heideveld

Digitalization is becoming the subject of considerable interest in the literature. This is in view of its relevance in addressing social problems and contributing to the…

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Abstract

Purpose

Digitalization is becoming the subject of considerable interest in the literature. This is in view of its relevance in addressing social problems and contributing to the development of communities and societies. In the agri-food-industry, digitalization is also expected to contribute significantly to solve several challenges the sector is facing at this moment, such as the increasing food demand and resource use. However, the effects of advanced technologies are less a function of the technologies themselves than of how they are used by people. The study analyses the dominant challenges faced by firms in the agri-food industry in the usage and adoption of digital technology. Also, they show how these challenges impact on the sustainable development of digital technology for firms in the industry and provide avenues for future research.

Design/methodology/approach

The authors propose a structured literature review aiming to investigate the following research question: what are the main challenges faced by firms within the agri-food industry in the adoption of smart technologies?

Findings

Results illustrate the dominant challenges faced by firms in the agri-food industry in the usage and adoption of digital technology. Also, they show how these challenges impact on the sustainable development of digital technology for firms in the industry and provide avenues for future research.

Originality/value

So far, in the context of digitalization in the agri-food industry, various researchers have analysed different kinds of challenges to the adoption of smart technologies. This work reviews these contributions to create a clear reference framework of the challenges faced by agri-food firms while providing future avenues of research and implications at a policymaking, economic-managerial and socio-environmental level.

Details

Management Decision, vol. 58 no. 8
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 11 April 2016

Carlotta Del Sordo, Federica Farneti, James Guthrie, Silvia Pazzi and Benedetta Siboni

Although there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of…

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Abstract

Purpose

Although there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of increasing pressure to cut financial resources. This study aims to investigate if Italian state universities produce voluntary social reports and, if so, what they disclose. Also to explore their motivations to do so and the main difficulties encountered.

Design/methodology/approach

Content analysis is applied to the total pool of Italian universities’ social reports obtained. Also, a subsequent online survey was undertaken with preparers of those social reports.

Findings

The findings indicate that a social report is not a common practice in Italian universities. Subsequent online interviews and thematic analysis found that a key individual within the university played a pivotal role in developing a social report. In the pool of reports examined, there were few social and environmental aspects disclosed. Also the respondents to the survey highlighted that the main difficulty in the development of social reports was the lack of systematic collection of non-financial information within the university.

Researchlimitations/implications

The study is limited to the Italian university social reports produced and those answering the online survey.

Originality/value

Most of the prior Italian literature on social reports is normative in nature and focuses on what should be reported, rather than on what was actually reported. This study is an attempt at analysing the pool of Italian universities’ social reports and is useful for understanding how and why organisations voluntarily produce social reports.

Details

Meditari Accountancy Research, vol. 24 no. 1
Type: Research Article
ISSN: 2049-372X

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