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1 – 2 of 2Giovanna Centorrino, Valeria Naciti and Daniela Rupo
The study aims to investigate the impact of technological innovation, such as blockchain, in the music field from a value co-creation perspective, highlighting how it is…
Abstract
Purpose
The study aims to investigate the impact of technological innovation, such as blockchain, in the music field from a value co-creation perspective, highlighting how it is determining a radical change in the business model and value creation process.
Design/methodology/approach
To shed light on how blockchain adoption is reconfiguring the music industry, the authors adopted a qualitative-based approach based on a case study, allowing us to investigate value co-creation at three levels (macro, meso and micro) through exchange and integration of multi-actor resources.
Findings
The authors found that blockchain adoption in the music industry can singularly shape the business model, representing a powerful tool to enhance inter-organizational cooperation in value creation. It effectively deals with operational and business issues, besides financial transactions, profoundly impacting both the creation and distribution of value within the supply chain.
Research limitations/implications
The research contributes to a better understanding of innovation adoption in a specific setting, the music industry, giving support and guidance for players working in this ecosystem. The blockchain-music link helps close the gap between music and society through technology, thus providing a foundation for future research.
Originality/value
The paper provides new insights into the antecedents and mechanisms of value co-creation, spanning macro-, meso-, and micro-levels of context. It also illustrates the factors underpinning Bitsong viability to embed the value co-creation perspective in designing the business model within a value network.
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Keywords
Giovanna Centorrino, Valeria Naciti and Valeria Schifilliti
This paper aims to explore how the accounting and management practices of monastic institutions were shaped by their surrounding social, political, geographical and economic…
Abstract
Purpose
This paper aims to explore how the accounting and management practices of monastic institutions were shaped by their surrounding social, political, geographical and economic environments, as well as religious ideologies, during critical historical periods.
Design/methodology/approach
By applying institutional theory and the comparative international accounting history perspective, this study conducts a comparative analysis of archival records from two monasteries, examining how their accounting and managerial practices were influenced by differing institutional logics. The research relies on systematic archival data collection, complemented by secondary sources, to analyze how religious beliefs shaped the accounting and management practices of these institutions and the degree of convergence between the two.
Findings
This study found that both monasteries adapted their accounting and management practices to their external environments. San Placido demonstrated resilience amidst disruptions such as wars and earthquakes, while Silos showed financial sophistication through diverse income streams. The resilience of these institutions was driven by their ability to align internal operations with external political, economic and social factors. This adaptability, coupled with strategic management, enhanced their capacity to maintain financial stability, illustrating the direct link between external changes, organizational resilience and improved financial health.
Research limitations/implications
This study highlights the historical interplay between religious principles and accounting management practices in Benedictine monasteries by comparing two monasteries. It reveals how external environments shape internal operations, showcasing the resilience and adaptability of these institutions in maintaining financial sustainability through the alignment of external pressures with internal resilience mechanisms, which in turn bolster their financial health.
Originality/value
This research contributes valuable insights to historical managerial and accounting literature, shedding light on the financial resilience and strategies used by Benedictine monasteries. It underscores the enduring respectful legacy of their accounting practices and the unique interplay between spiritual devotion and organizational structure within these institutions.
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