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The purpose of this paper is to analyze how remote working has been carried out during the first wave of the pandemic in Italian SMEs, representing at the same time an organizational challenge and an excellent opportunity for individual and organizational learning.

This paper involved 60 Italian SMEs of various sectors and 330 employees: 217 clerks (average age 42) and 113 managers (average age 48) belonging to different functional units and with a different education backgrounds. Two different questionnaires, one addressed to clerks and one to managers/executives who coordinate the remote working activity, were prepared and sent. This paper investigates the issues of perceived productivity, technological preparation, coordination, programming and control with specific attention to how the participants faced the remote working experience from the learning point of view.

Before the pandemic, Italian SMEs did not feel the necessity to adopt a structured policy on remote working. The COVID-19 emergency has forced them to consider that working remotely is possible and can produce benefits and positive results for what they learned in terms of autonomy, motivation and trust, to the detriment of physical presence, which is not as fundamental to ensure productivity.

While large, formalized and structured companies encountered modest difficulties being already technologically and culturally prepared for remote working, the big challenge was that of SMEs, who found themselves obliged to adopt it. This paper examines how Italian SMEs lived and evaluated the switch to a new work organization and turned it into an occasion for workplace learning.

The purpose of this paper is to examine which individual traits of financial advisors influence portfolio transfer speed when a financial advisor recommends investors to migrate to a new financial intermediary.

With reference to the years 2014–2016, one of the three leading Italian tied-agent banks provided the authors with an exclusive and unique data set containing information regarding the financial advisors who had become tied agents, transferring their existing portfolios from their previous banks (traditional or tied-agent banks). The authors observed the ability of the migrant financial advisor in successfully transferring the entire portfolio declared within 12 months of observation. To investigate empirically which personal traits of financial advisors determine their success in the rapid transfer of clients’ portfolios to a new financial intermediary, the authors applied a Cox proportional hazards model.

The authors find that factors such as age, type of bank of origin and size of the managed financial portfolio positively affect the speed transfer.

The obtained results may be interesting for guiding recruiting policies of financial intermediaries.

Regulators should closely examine the phenomenon analyzed in this paper to avoid conflict of interests.

The literature on this topic is scarce, mainly due to the lack of available data. This paper represents an original contribution to open a new field of research.

The purpose of this paper is to analyze corporate scope decisions in acquisitions with a focus on the relationship between target country unfamiliarity and acquirer-to-target relatedness and on the moderating effects played by product diversification and international experience.

Using a dataset of 689 acquisitions completed in the period 2007-2013 by acquirers located in 60 countries, this paper utilizes an ordered logistic regression analysis.

With greater target country unfamiliarity, acquirers are encouraged to pursue greater acquirer-to-target relatedness. This finding suggests that acquirers tend to seek a balance between product and international diversification to reduce the sources of uncertainty in their acquisition moves. While past international experience strengthens this relationship, diversification experience has a negative moderating effect and hence encourages acquirers to reduce relatedness at increasing market unfamiliarity.

The originality of this paper is twofold. First, the authors extend the traditional internationalization-diversification framework to an unfamiliarity-relatedness relationship in the context of acquisitions. Second, the authors propose a construct of target country unfamiliarity in acquisitions that goes beyond the traditional domestic vs cross-border dichotomy by including previous experience in the target country.

The purpose of this paper is to describe the Eye movement desensitisation and reprocessing (EMDR) treatment of an adult female patient detained within a high secure hospital with complex mental health difficulties, including complex trauma, factitious disorder, self-injury and a history of offending. The EMDR treatment addressed the patient’s urges to engage in severe and sometimes life-threatening self-injury, a primary motive of which was to access physical healthcare interventions within a general hospital. The paper describes the wide-ranging benefits of the treatment and incorporates feedback from the patient and clinicians within her multi-disciplinary team (MDT).

Four triggers for self-injury were processed during the therapy using the DeTUR Protocol (Popky, 2005, 2009) and the Constant Installation of Present Orientation and Safety (CIPOS, Knipe, 2009a) method. In total, 18 one hour therapy sessions were delivered plus three follow-up sessions to continue to offer support and complete the post-treatment evaluation.

The level of urge for each trigger was reduced to 0 which the patient defined as “no urge to self-injure”. Benefits went well beyond self-injury with reported positive impacts on mood, thinking, sleep, concentration, memory and experience of flashbacks.

This case report demonstrates that the EMDR DeTUR Protocol together with the CIPOS method can be extremely valuable in the treatment of patients who self-injure.

The case report offers an important contribution to an area that requires much further research.

The purpose of this paper is to analyse how disagreement between supervisors and their subordinates on leadership style (transformational and transactional) is related to employees’ outcomes, considering both work team characteristics (social support and conflict), and employees’ well-being (burnout, work engagement and poor health). The role played by the size of the work team is also analysed.

The sample is composed of 24 supervisors and 468 employees working in grocery stores of a large retail chain; 369 employees worked in 14 medium-size work teams and 99 employees worked in small-size work teams. Disagreement on leadership style between supervisors and their subordinates has been computed as the difference between the score reported by the supervisor and the score reported by the worker on the same items. Linear regression analyses, ANOVA and multilevel analyses have been computed.

Multilevel analyses results showed that, considering the disagreement on transformational and transactional leadership style and the work team size, only disagreement on the transformational leadership style is related to employees’ outcomes. Higher clustering effects, meaning that the between-groups variability was bigger than the variability within groups, have been found in conflict between members and burnout. Furthermore, results showed that work team size moderated the relationship between disagreement on transformational leadership style and burnout.

In order to enhance workers’ well-being and produce a better working climate it could be useful to focus on reducing the disagreement on leadership style between leaders and theirs subordinates.

Disagreement between supervisors and their subordinates, in order to understand the role played by leadership on work team characteristics and workers’ well-being, has rarely been studied before.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

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.

The purpose of this paper is to understand the concept of cultural value promoted by the Italian government between 2008 and 2018. Furthermore, it aims at setting the scope for further research and debate on the issue of cultural value in Italian cultural policy by questioning market-driven understanding of value.

In order to do so, it examines the rhetoric of Italian policymakers, with a particular focus on the people who have covered the role of Ministry for Cultural Assets and Activities over this 10-year span, and the policies they have implemented. The various nuances of the concept of valorizzazione are studied by analysing different pathways employed by the Italian government and the values underpinning them, with a particular focus on the abandonment of heritage sites.

What emerges from this research is the centrality of the economic value of culture; however, the economic impact of Italian cultural assets is always presented as a potential that has to be unlocked by implementing policies of valorizzazione, a term that has a double meaning of promotion and exploitation (Belfiore, 2006).

This paper presents an original approach to understanding the formation and promotion of cultural value at the level of governmental policy in the context of contemporary cultural policy in Italy. In particular, it evidences how the centrality of the economic value of culture has remained unscathed despite the rapid change of governments that has characterised Italian politics in the last 10 years.