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This paper aimed to explore the main strategies and approaches to innovation in professional service firms (PSFs), with a specific focus on accounting firms.

The paper relied upon a systematic literature review of previous studies to identify and reconcile the different approaches to innovation processes in accounting firms and further advance a conceptual framework for their discussion.

The findings, based on the review of 38 papers, revealed four main strategies around two main dimensions: the focus on internal/external features of the firm and the main source of innovation (technology and knowledge). The strategies may enable PSFs finding new opportunities and improving organizational performance.

The paper provides a conceptual framework in the form of a “strategy-innovation” matrix where four strategies emerged to support PSFs identifying possible approaches to innovation for new opportunities and improving their performance and services. In doing so, the paper bridges the main sources of innovation, knowledge and technology with key organizational features, considering structural/organizational aspects, cultural aspects, HR practices, collaborative behaviors, professional autonomy, service diversification and the role of professional networks and external actors.

The paper contributes to the literature by deepening understanding of innovation processes in PSFs, suggesting the need to develop a strategic orientation to innovation in these firms. In doing so, the paper also provides useful practical implications for the management of PSFs, suggesting an “innovation/strategy” matrix that might support the positioning of PSFs with reference to its approach to innovation.

In a period of profound crisis for professions, this paper aims to develop knowledge about the role of proactive personality in the relationship between accountants’ occupational prestige and goal orientation.

The study draws upon the literature on professions and employs a multiple linear regression analysis to test the mediating role of proactive personality when accountants challenge external events threatening their profession. The study focuses on Italy, an area characterized by a high degree of precariousness where, over the past 30 years, accountants have been facing many threats undermining their occupational prestige.

The findings show that proactive accountants are more goal-oriented, unless they perceive that others consider their career to be prestigious. Therefore, the study demonstrates that occupational prestige – more volatile and subject to external forces– can shape proactive personality – usually internally determined and more stable – insofar a perceived low occupational prestige can be mediated by a proactive personality towards goal orientation.

The study has both academic and practical implications, showing that context-related factors are buffered by personal characteristics when professionals react to external events affecting their prestige.

The paper sheds lights on the critical issues of setting and achieving goals in uncertain situations, and enhances our understanding of the accounting profession, by identifying new reactions and behaviours based on personal factors as well as exogenous and contextual factors.

The paper aims to understand how the spread of coronavirus disease 2019 (COVID-19) influenced public employees' perception of smart working and how this approach was used during the pandemic. The authors asked about smart working's positive and negative aspects and how these changed during the pandemic.

The authors explored the strengths and weaknesses of smart working before and after COVID-19. The authors interviewed 27 Italian public employees who had experienced smart working before the pandemic. The questions and discussion aimed to broadly explore the strengths and weaknesses of smart working and smart working's impact on working performance, work relationships and work–life balance (WLB).

Smart working had a widespread and positive impact on organizational flexibility. Smart working improved the response and resilience of Italian public organizations to the pandemic. However, some critical factors emerged, such as the right to disconnect and the impact on WLB.

The authors suggest that the pandemic exposed the need for public administrations to consolidate work flexibility practices, such as smart working, by paying more attention to the impact of these practices on the whole organization and human resources management (HRM) policies and practices.

This study makes an important contribution to the literature on the public sector by discussing the positive and negative aspects of smart working. The study also provides managerial and policy implications of the use of smart working in public administrations.

This study aims to test the relationship between ageing, professional status and well-being and the moderating role that job resources might have in this relationship.

The authors relied upon the literature on well-being and the job demands–resources (JD-R) model and employed the Copenhagen psychological questionnaire administered to patient care workers in three paediatric hospitals belonging to the same healthcare organization.

The findings, on the one hand, confirm a not-significant relationship between ageing, professional status and well-being; on the other hand, they indicate that job resources have a positive, significant and direct impact on well-being and a significant role in moderating the relationship between ageing, professional status and well-being.

The present paper has manifold academic and practical interesting implications as it contributes to the literature on the well-being of healthcare workers and provides implications to identify interventions for better human resource (HR) management in the healthcare context.

This paper aims to understand how training programs fostering discourses centred on individuals’ identity construction may turn resistance into a generative and enabling force to elicit more relationally and negotiated solutions of change.

The study used Foucault’s conceptualisation of “regimes of truth” to show how even potentially resistant public managers may generatively contribute to change processes if given the chance to restate the macro discourses of the hegemonic new public management movement at their own micro level. It relied upon an ethnographic approach based on verbal interviews, photo-elicitation, DiSC behavioural tests and observation of 29 Italian public managers participating in a training course.

The findings allow us to unveil how helping public managers to think about their self-identity in new ways enabled them to approach changing processes differently turning their resistance efforts into a generative force.

The paper offers a noteworthy contribution to the literature on public sector change by examining neglected issues relating to the identity of change agents and the implications of their multiple roles. It presents an alternative to the deterministic view of resistance as impeding or dysfunctionally shaping change under the new public management approach. This has important implications for both practice and policymaking.

The purpose of this paper is to provide an analysis of the effects that the perceived corruption has on students’ behaviours. In more detail, the analysis will explain how the individual and contextual variables influence students’ behaviours and corruption perception.

The authors employed a structured questionnaire administered to 200 Italian students attending Bachelor and Master Degrees courses, based on a theoretical background that considers corruption in higher education as the result of the interplay between the various actors and institutions in the field.

Findings have both interesting academic and practical implications, since the study advances the literature on corruption in higher education and also advances a framework explaining how contextual and individual characteristics influence students’ behaviours and corruption perception.

The study presents manifold interesting implications both for academics, practitioners and policy-makers on the impact that students’ corruption perception has on the whole higher education system.

This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues.

The study drew on an integrated framework drawing on Luigi Pirandello’s views about identity crises and the search for individual coherence and possible representation strategies. It used an ethnographic approach based on photo-elicitation, conversations and documentary sources to explore the identity reconstruction processes of Italian Commercialisti.

Several conditions caused an identity crisis among Commercialisti, including regulatory requirements, public administration demands and increasing power of IT providers. Commercialisti reacted to these circumstances by re-constructing their image through strategies designed to impress both themselves and others.

The paper has implications for the accounting profession in general and in Italy, suggesting that further pressure may result in rapid change efforts among accountants. It provides a broader and more systematic understanding of the threats to the role of accountants and suggests how they can manage complexity to create new opportunities. It also encourages accountants to focus on alternative roles as a possible new strategy that few have tried.

The paper provides a novel contribution to the understanding of identity crisis issues and related representation strategies in the accounting profession. Unlike past contributions, it made a full assessment of both the dynamics of an identity crisis and the micro-level responses to it, in a new, non-Anglo-Saxon context.

The literature on corruption and whistleblowing is increasing over the past years. However, the authors contend that individual reactions to a corrupt proposal could differ from the mentioned behaviours. On these grounds, the authors contend that a “grey zone” between accepting corruption and whistleblowing does exist. This paper aims to explore what are the behaviours defining this “grey zone” as nuanced behaviours adopted to react to a corrupt proposal.

The authors draw from Miceli and Near’s process of whistleblowing to open the scope for the comprehension of grey behaviours in the decision-making process following to a triggering event. The authors adopted a qualitative and explorative approach by interviewing 27 Italian public servants through open questions and storytelling to explore what kind of behaviours could define the grey zone.

The findings unveil nuanced behaviours in the grey zone configuring neither as corruption nor whistleblowing, ranging from ignoring the corrupt proposal to explicit contraposition. Also, they reveal different social and individual outcomes affecting future relationships in organizations. The findings allow to extend Miceli and Near’s process of whistleblowing to the wider spectrum of response behaviours to triggering events such as receiving or assisting to a corrupt proposal.

Limitations might be recognized in that the situations detected could be only a part of a possible wider “grey zone”. However, the authors believe that the findings could encourage future research to continue exploring the grey zone to enrich its comprehension. Also, the paper offers useful and interesting insights on an undebated issue that has a prominent value under the theoretical, practical, social and policymaking perspectives.

From the practical and policymaking perspective, the advancement of a debate contending the existence of a grey zone made of nuanced behaviours between corruption and whistleblowing could provide support both for organizations and policymakers to a better understanding of individual behaviours and improving actions and policies to prevent corruption and encourage whistleblowing.

As the authors are at least unaware of studies debating on the grey zone with specific reference to corruption and whistleblowing, the paper advances a discussion on the grey zone between corruption and whistleblowing as a continuum of nuanced behaviours that could provide a starting point for further fine-grained analyses.

This study aims to analyze the effects of the type of agency contract on the relationship between agency workers' organizational commitment and perceived organizational support.

The authors extend a previously developed model considering organizational support and affective commitment by including also continuance commitment in the Italian employment agency industry. The authors use a probabilistic stratified sampling method on a sample of 8,283 agency workers. Data were analyzed with structural equation modelling (SEM) and multiple group analyses.

The findings confirm the positive relationship between perceived organizational support from both the agency and the client organization and agency workers' affective commitment to them. The authors also find that agency workers develop a mutually related dual commitment in response to the support they receive from both organizations.

The paper contributes to the literature on agency workers and suggests useful managerial and policy makers interventions for both temporary work agencies and client organizations for the development of the agency industry as well as the well-being of workers.