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This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced by the masters of the discipline, which lies in the wake of the rediscovery of social and moral values and shared value.

Study of the conceptual nature of research topic, that is, the discipline of accounting, in an intertemporal exploration through some selected theoretical constructs.

There is no need for a new accounting science with new paradigms, but only for a recovery of the social and moral values of accounting that have lain dormant during the dusty centuries of human history.

The study does not provide an extensive analysis of the evolution of accounting history.

The recovery of the social and ethical dimension will not only make accounting more attractive to young students but will also have a medium-term impact on the profession, freeing it from the stereotypes of an unexciting and aseptic discipline. This broadening of scope and momentum inspires the engagement of academics, practitioners, experts and policymakers in confronting and proactively addressing the complex challenges that the world faces today, toward the United Nations 2030 Agenda and beyond.

This historical paper’s originality lies in its intertemporal perspective.

Environmental concern is getting increasing importance in consumer shopping decisions. Nevertheless, to date, sustainable packaged foods are not always the first option when consumers go shopping. This paper analyses how environmental concern moderates the role played by external factors – preference towards sustainable retailers and trust in sustainable producers – in determining consumer purchase intentions for sustainable packaged foods. Consumer involvement in eco-friendly labels, increasingly present in food packages, is investigated as indirectly impacting pro-environmental purchase intentions.

An online survey administered to a sample of Italian food shoppers is used for the empirical analysis. A total of 278 structured questionnaires were modelled using a structural equation modelling approach.

Findings show that producers and retailers' policies in favour of sustainability are key in determining consumers' sustainable purchase intentions. Further, coherent uses of labels and logos in light of sustainability can support consumer purchase decisions. Relevant is the influence played by the environmental concern in both supporting pro-environmental purchase intentions and in amplifying the trust in sustainable producers-purchase intentions path.

This study contributes to the literature on sustainability showing how producers and retailers may together influence consumers' pro-environmental purchase intentions. Findings extend the retail literature on the impact of producers and retailers' policies on consumers' sustainable purchases. Further, environmental concern is investigated in its moderating role on the impact of external factors on consumers' pro-environmental purchase intentions.

Recognizing novel entrepreneurial opportunities arising from a crisis is of paramount importance for firms. Hence, understanding the pivotal factors that facilitate firms in this endeavor holds significant value. This study delves into such factors within a representative empirical context impacted by a crisis, drawing insights from existing literature on opportunity recognition during such tumultuous periods.

The authors conducted a qualitative inspection of 14 Italian firms during the COVID-19 pandemic crisis. The authors collected a rich body of multi-source qualitative data, including 34 interviews (with senior managers and entrepreneurs) and secondary data (press releases, videos, web interviews, newspapers, reports and academic articles) in two phases (March–August 2020 and September–December 2020).

The results suggest the existence of a process model of opportunity recognition during crises based on five entrepreneurial influencing factors (entrepreneurial knowledge, entrepreneurial alertness, entrepreneurial proclivity, entrepreneurial personality and entrepreneurial purpose).

Various scholars have highlighted that, in times of crises, it is not easy and indeed very challenging for entrepreneurs to identify novel entrepreneurial opportunities. However, recent research has shown that crises can also positively impact entrepreneurs and their capacity to identify new entrepreneurial opportunities. Given these findings, not much research has analyzed the process by which entrepreneurs identify novel entrepreneurial opportunities during crises. This study shows that some entrepreneurial influencing factors are very important to identify new entrepreneurial opportunities during crises.