Melchior Gromis di Trana, Fabrizio Bava and Pietro Pisoni
The purpose of this paper is to investigate the economic impact of a shift toward a more sustainable model in the wine industry. In particular it aims to identify the business…
Abstract
Purpose
The purpose of this paper is to investigate the economic impact of a shift toward a more sustainable model in the wine industry. In particular it aims to identify the business activities which are more involved in this process under an economic perspective, as well as the strategies applied to guarantee profits.
Design/methodology/approach
This research is based on a single case study: Casa E. di Mirafiore e Fontanafredda. It is one of the main wine producers in Italy as well as one of the main drivers for the diffusion of a sustainable culture in the region.
Findings
The company value chain in the short time is negatively influenced by these changes, but at the same time they are strategic investments able to provide new opportunities for sales and cost reductions.
Research limitations/implications
The work uses a sole case study approach. As theoretical implications the study highlights how the “green shift” may be supported under an economic perspective. And it also shows the need to extend the evaluation over the sole company.
Practical implications
This research reduces an information gap concerning the economic effect produced by a sustainable conversion. It may inspire other companies to perform this evolution.
Originality/value
The research explores how Fontanafredda performed a conversion of its business model toward sustainability. This analysis is performed on the value chain but also over it.
Details
Keywords
Enrico Viganò and Richard Mattessich
The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.
Abstract
Purpose
The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.
Design/methodology/approach
The paper discusses the special relation between economia aziendale (business and public economics) and ragioneria (accounting) in Italy. The subsequent discussion on “financial accounting” includes a sub‐section on income‐orientation (vs capital‐orientation), especially important in Italy during this period, and the present crisis of economia aziendale as affecting ragioneria, contributions by major Italian accountants of the period (above all, Onida and Amaduzzi) are discussed. After a section on “cost and managerial accounting” (of less significance in Italy than financial accounting), and a look at “novel accounting trends”, the paper closes with a discussion of some representative historical studies of the period.
Findings
The paper reveals the changing international position of Italian accounting research.
Research limitations/implications
The paper is limited by selecting the most prominent and relevant contributions among a host of pertinent publications.
Originality/value
In contrast to previous research, the paper offers an integrated survey of major Italian accounting publications of the entire second half of the 20th century.