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Available. Open Access. Open Access
Article
Publication date: 25 March 2021

Stefano Landi, Antonio Costantini, Marco Fasan and Michele Bonazzi

The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster…

4500

Abstract

Purpose

The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster public engagement and dialogic accounting.

Design/methodology/approach

The authors analysed the official Facebook pages of the leading public agencies for health crisis in Italy, United Kingdom and New Zealand and they collected data on the number of posts, popularity, commitment and followers before and during the outbreak. The authors also performed a content analysis to identify the topics covered by the posts.

Findings

Empirical results suggest that social media has been extensively used as a public engagement tool in all three countries under analysis but – because of legitimacy threats and resource scarcity – it has also been used as a dialogic accounting tool only in New Zealand. Findings suggest that fake news developed more extensively in contexts where the public body did not foster dialogic accounting.

Practical implications

Public agencies may be interested in knowing the pros and cons of using social media as a public engagement and dialogic accounting tool. They may also leverage on dialogic accounting to limit fake news.

Originality/value

This study is one of the first to look at the nature and role of social media as an accountability tool during public health crises. In many contexts, COVID-19 forced for the first time public health agencies to heavily engage with the public and to develop new skills, so this study paves the way for numerous future research ideas.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 December 2021

Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that…

8769

Abstract

Purpose

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Design/methodology/approach

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

Findings

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

Practical implications

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

Originality/value

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part
Publication date: 16 May 2024

Cristina Di Stefano, Stefano Elia, Paola Garrone and Lucia Piscitello

Global value chains (GVCs) have been challenged by several emerging macro-trends during the last years. Among them, sustainability of production and consumption patterns is…

Abstract

Global value chains (GVCs) have been challenged by several emerging macro-trends during the last years. Among them, sustainability of production and consumption patterns is becoming a central theme given the necessity to mitigate the degradation of the environment and the over-exploitation of scarce natural resources. In this respect, scholars and practitioners increasingly propose the circular economy (CE) approach as a systemic solution to overcome the conventional linear “take–make–use–dispose” model underlying the structure of contemporary global economy. However, the international business (IB) community has introduced the topic of CE only marginally in its debate. The aim of the present study is to fill this research gap identifying the opportunities for integrating IB and CE principles. Thus, the main objective is to investigate whether and how the adoption of the CE paradigm by multinational enterprises (MNEs) may affect activities, geographical configuration, and governance of their relevant GVCs.

The authors address the issue from a conceptual point of view, identifying direct and indirect impacts of CE adoption on GVC, relative enablers, and possible broader implications. Lastly, the authors propose some reflections for future investigations.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

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Article
Publication date: 1 December 2001

Martha Zarate

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference…

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Abstract

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference works, histories, themes, theory and criticism and articles in journals.

Details

Collection Building, vol. 20 no. 4
Type: Research Article
ISSN: 0160-4953

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Book part
Publication date: 16 May 2024

Stefano Elia, Gezim Hoxha and Lucia Piscitello

This study aims at investigating the effect of corporate social responsibility (CSR) and corporate social irresponsibility (CSI) on corporate financial performance (CFP) in firms…

Abstract

This study aims at investigating the effect of corporate social responsibility (CSR) and corporate social irresponsibility (CSI) on corporate financial performance (CFP) in firms headquartered in developed versus emerging countries. Drawing upon stakeholder and legitimacy perspectives, the authors argue that the CSR/CSI–CFP relationship differs depending on the home-countries’ level of economic development as this reflects their different sensitivity to sustainability. Indeed, as emerging economies are normally characterized by weaker regulations, they are likely to place lower pressures on companies for superior CSR practices. Therefore, the authors expect the effect of CSR on CFP to be more positive for firms headquartered in advanced than in emerging countries. At the same time, the authors propose a more negative relationship between CSI and CFP for firms headquartered in developed countries due to the higher overall sustainability expectations required to gain legitimacy. The empirical analyses, run on a sample of 1,971 publicly listed firms between 2010 and 2020 from developed and emerging economies, support the expectations, thus confirming that country-specific contextual factors do play a role in shaping both the positive and the negative impact of CSR and CSI on CFP, and that the reactions of stakeholders to responsible and irresponsible behavior are stronger when their sensitivity to sustainability is higher.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

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Article
Publication date: 26 June 2021

Arun Thirumalesh Madanaguli, Puneet Kaur, Stefano Bresciani and Amandeep Dhir

Entrepreneurship in the rural hospitality and tourism sector (RHT) has received wide attention in the past decade. However, a systematic review on this topic is currently lacking…

2856

Abstract

Purpose

Entrepreneurship in the rural hospitality and tourism sector (RHT) has received wide attention in the past decade. However, a systematic review on this topic is currently lacking. This study aims to track the progress of the RHT and entrepreneurship literature by examining the various thematic research areas, identifying the research gaps and forecasting avenues of future research on the topic.

Design/methodology/approach

This paper catalogs and synthesizes the body of literature from the year 2000–2020 using a systematic literature review methodology. After discussing a brief history of RHT and entrepreneurship, the current study presents a review of 101 research articles.

Findings

The review highlights that RHT and entrepreneurship have received relatively limited attention from entrepreneurship journals. The content analysis revealed different gaps and limitations in the understanding of entrepreneurship in RHT, including a predominance of qualitative studies with limited theoretically-grounded and generalizable empirical studies. Furthermore, a high concentration of studies is from European countries. Six main thematic research areas were identified, namely, barriers and enablers, the roles of an entrepreneur, women in RHT, influencers of firm performance, innovation and value creation and methodological commonalities. The review also advances an RHT entrepreneurship ecosystem framework to summarize the findings.

Originality/value

Six promising research avenues are outlined based on the six themes identified. The suggested research questions draw from allied literature on small and medium businesses, innovation, women entrepreneurship and institutions to encourage the interdisciplinary cross-pollination of ideas. The findings are summarized in a novel research framework.

Details

International Journal of Contemporary Hospitality Management, vol. 33 no. 8
Type: Research Article
ISSN: 0959-6119

Keywords

Available. Open Access. Open Access
Article
Publication date: 2 January 2023

Marco Bettiol, Mauro Capestro, Eleonora Di Maria and Stefano Micelli

The paper refers to the framework of ambidexterity to explain the strategic paths of manufacturing SMEs in turbulent times, by investigating SMEs' strategic reaction to the…

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Abstract

Purpose

The paper refers to the framework of ambidexterity to explain the strategic paths of manufacturing SMEs in turbulent times, by investigating SMEs' strategic reaction to the COVID-19 pandemic.

Design/methodology/approach

The authors adopted an inductive approach methodology. Using a qualitative research method, Italian manufacturing SMEs in different industries were interviewed to outline how they have faced the negative effects of the COVID-19 by considering the strategies implemented during the pandemic.

Findings

The study identifies three ambidextrous strategies for manufacturing SMEs to positively overcome the COVID-19 crisis: (1) playing different roles within the same market (business-to-business and business-to-consumer) simultaneously, (2) simultaneous entrance and management of multiple markets and (3) exploiting manufacturing knowledge for exploring product and business model innovation (simultaneous learning processes).

Research limitations/implications

Results enrich the theoretical discussion on ambidexterity and SMEs, by stressing the strategic dimension of ambidexterity and including a more fine-grained analysis of the different firm’ strategic paths in times of crisis.

Practical implications

The paper provides practical suggestions for manufacturing SMEs on how they can react during turbulent times and crises by implementing ambidextrous strategies also thanks to the use of digital technologies.

Originality/value

This paper contributes to outlining the conditions for SMEs' resilience in the international competitive context by highlighting the perspective of ambidexterity based on the analysis of multiple case studies from manufacturing industries.

Details

International Journal of Physical Distribution & Logistics Management, vol. 53 no. 2
Type: Research Article
ISSN: 0960-0035

Keywords

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Article
Publication date: 30 August 2021

Stefanos Nachmias, Fotios Mitsakis, Eleni Aravopoulou, Christopher J. Rees and Amairisa Kouki

Drawing on the social exchange theory, this study aims to explore line managers' perceptions of diversity management, as well as their perceptions of their role and…

2156

Abstract

Purpose

Drawing on the social exchange theory, this study aims to explore line managers' perceptions of diversity management, as well as their perceptions of their role and responsibilities in shaping and implementing diversity practices. The senior management's leadership support, as it is perceived by line managers, in assisting them to manage diversity successfully is also examined.

Design/methodology/approach

Semi-structured interviews with 51 line managers across different sectors in the UK were conducted to address the following three research questions. First, how do line managers perceive diversity management? Second, what are the actual roles and responsibilities of line managers in shaping diversity practices' implementation? Third, how do leadership interactions within the organisation influence line managers' perceptions of diversity practices?

Findings

Line managers present high levels of personal determination and commitment towards diversity supplemented by a consensus on the strategic role of leadership in relation to diversity management. In addition, poor levels of organisational support, leadership values and style are identified; all highly related to their ability to deliver results and, most importantly, to form effective relationships in the workplace.

Research limitations/implications

Data included line managers' views but not senior managers' perspectives, thus limiting the study in identifying the holistic impact of social exchanges in shaping effective relations. In addition, quantitative research could test and enhance the generalisability of existing findings.

Practical implications

Investing in social relationships can positively influence line managers' ability to deliver results. Action is required at the organisational level by senior management to support and recognise line managers' critical roles to enable them to apply and promote diversity management.

Originality/value

These findings address a theoretical gap relating to the evaluation of the critical role played by line managers in the delivery of diversity practices. The study further demonstrates how social exchange relationships can influence line managers' perceptions of diversity management, an unexplored area within the diversity literature.

Details

Employee Relations: The International Journal, vol. 44 no. 2
Type: Research Article
ISSN: 0142-5455

Keywords

Available. Open Access. Open Access
Article
Publication date: 13 August 2021

Valentina Cucino, Mariacarmela Passarelli, Alberto Di Minin and Alfio Cariola

This study focuses on the role of individuals in the innovation management process, by concentrating on leaders and associated behaviors. Specifically, Entrepreneurial Leadership…

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Abstract

Purpose

This study focuses on the role of individuals in the innovation management process, by concentrating on leaders and associated behaviors. Specifically, Entrepreneurial Leadership (EL) represent one of the most important fields of innovation management that has become increasingly multifaceted and interdisciplinary with its evolution. Thus, the purpose of this study is to examine a newly emerging research trend with a new lens that is “neuroscience”.

Design/methodology/approach

This paper finds an evidence-based roadmap by reviewing the literature with a quantitative Bibliometric Analysis (BA) employing Co-Citation (Co-C) and bibliographic coupling analysis (BcA) to find linkages between the leadership and entrepreneurship literature and the neuroscience literature.

Findings

This study identifies five promising groups of research areas such as the organizational approach, the biological approach, the cognitive approach, the emotional approach and it identify five future research topics such as dynamic skills in innovation exploitation process, the human aspect of leadership, the building process of leadership, the biological perspective of leadership and the application of neuroscience in the ecosystem. Moreover, we find an evidence-based roadmap for stimulating focused EL within the broad topic of innovation management research, to move the field forward.

Originality/value

Although the past few years have observed the necessity of review studies on the subsets of biological factors, no reviews have sought to bring those different subsets together into a broader biological perspective. This study provides important indications on the interdisciplinary developments between the neuroscience aspects and EL, as a new emerging paradigm within the broad field of innovation management.

Details

European Journal of Innovation Management, vol. 25 no. 6
Type: Research Article
ISSN: 1460-1060

Keywords

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Book part
Publication date: 16 December 2017

Riccardo Bellofiore and Scott Carter

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers to some…

Abstract

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers to some of these developments. First and perhaps foremost is the fact that as of September 2016 Sraffa’s archival material has been uploaded onto the website of the Wren Library, Trinity College, Cambridge University, as digital colour images; this chapter introduces readers to the history of these events. This history provides sharp relief on the extant debates over the role of the archival material in leading to the final publication of Production of Commodities by Means of Commodities, and readers are provided a brief sketch of these matters. The varied nature of Sraffa scholarship is demonstrated by the different aspects of Sraffa’s intellectual legacy which are developed and discussed in the various entries of our Symposium. The conclusion is reached that we are on the cusp of an exciting phase change of tremendous potential in Sraffa scholarship.

Details

Including a Symposium on New Directions in Sraffa Scholarship
Type: Book
ISBN: 978-1-78714-539-9

Keywords

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