Search results

At exceptional times, governments are entrusted with greater authority. This creates significant concerns over governments’ transparency and accountability. This paper aims to pursue a twofold objective: assessing the patterns of open government data during the extraordinary time initiated by the COVID-19 pandemic drawing relevant policy and managerial implications regarding the future development of open data as a mechanism of accountability at times of exception.

The study follows exploratory research, relying on a web content analysis. The empirical setting is provided by 20 Italian regional governments during the COVID-19 pandemic as a shock that has triggered an exceptional time for governments.

Results on the desirable (extrinsic and intrinsic) characteristics of the data analyzed show that in the empirical setting investigated, open data does not enable to properly address the accountability concerns of a demanding forum at times of exception.

The paper enriches the state of the art on accountability and provides both scholars and practitioners (e.g. policymakers, managers, etc.) a current reading of data-driven orientation as a stimulus to the accountability of public administrations during exceptional times.

The paper investigates open data as a condition of public accountability, assessing whether and how Italian regional governments have concretely opened their data to enable their forums to elaboration of an informed opinion about their conduct during the ongoing pandemic. This fosters the understanding of how accountability is deployed in times of exception in light of the possibilities offered by the availability of online platforms.

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

The paper proposes a conceptual integration between two variables, both considered as capable of affecting public firm performance: technology and intellectual capital.

The analysis is performed by testing a structural equation model (SEM) which allows to measure simultaneously a plurality of variables, highlighting all the possible connections. Data is collected by administering more than 500 paper questionnaires to accountants working within Local Health Firms of Naples and Salerno.

The study seems to align with the considerations according to which intellectual capital expressed through its three dimensions – relational capital, human capital and organizational capital – exert a positive influence on perceived performance of healthcare firms, ultimately impacting on the Employees' Satisfaction.

The study acts as a useful guide from a managerial point of view, because it may support firm decision-making. In fact, public sector managers can leverage an instrument capable of activating functional mechanisms to improve firm performance.

The work allows overcoming the literature gap due to the fact that, although there is a wide recognition of the potential of technology and intellectual capital, there are no studies that synergistically integrate both the aspects in the attempt to understand their value in terms of influence on the performance of public firms, on the one hand, and on employees' satisfaction, on the other. In this vein, the work, in an attempt to provide further scientific support to the link between technology and intellectual capital, is a tool capable of highlighting how this link positively impacts on company performance and employee satisfaction.

The purpose of this paper is to provide a better understanding of the reasons why people use or do not use carpooling. A further aim is to collect and analyze empirical evidence concerning the advantages and disadvantages of carpooling.

A large-scale text analytics study has been conducted: the collection of the peoples’ opinions have been realized on Twitter by means of a dedicated web crawler, named “Twitter4J.” After their mining, the collected data have been treated through a sentiment analysis realized by means of “SentiWordNet.”

The big data analysis identified the 12 most frequently used concepts about carpooling by Twitter’s users: seven advantages (economic efficiency, environmental efficiency, comfort, traffic, socialization, reliability, curiosity) and five disadvantages (lack of effectiveness, lack of flexibility, lack of privacy, danger, lack of trust).

Although the sample is particularly large (10 percent of the data flow published on Twitter from all over the world in about one year), the automated collection of people’s comments has prevented a more in-depth analysis of users’ thoughts and opinions.

The research findings may direct entrepreneurs, managers and policy makers to understand the variables to be leveraged and the actions to be taken to take advantage of the potential benefits that carpooling offers.

The work has utilized skills from three different areas, i.e., business management, computing science and statistics, which have been synergistically integrated for customizing, implementing and using two IT tools capable of automatically identifying, selecting, collecting, categorizing and analyzing people’s tweets about carpooling.

This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.

The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power's sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.

The GRI Standards' adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.

This research contributes to the academic literature on sustainability reporting and accounting, offers valuable insights for managers and professionals and informs policymakers about the potential benefits and challenges associated with the adoption of GRI Standards. The paper highlights the importance of aligning organizational strategies with global sustainability frameworks and fostering a culture of transparency and stakeholder engagement.

This work offers a novel contribution to the scholarly discourse on sustainability reporting standardization, shedding light on the governance challenges to be faced and providing potential solutions.

The purpose of this paper is to show the relevance of the interest in sharing the common purpose and in searching for a common survival of emerging eco-system (ES) as an entity that “is not” but emerges by the viable actors interaction.

This conceptual paper contributes to the research by defining the ES building on the contributions of SD logic and viable systems approach (VSA), with a particular focus on the VSA perspective.

An ES emerges as a viable “system of systems” by an observer’s interpretation of the simultaneous interactions between different viable actors/systems that are sharing a common purpose (the survival of the ES), exchanging resources following a viable value co-creation model. Each actor/system could represent a level of quality of belonging to the ES looking for the opportunity to be resonant with the ES.

The ES features and the role of each actor inside could be deepened through different theoretical perspectives and the same VSA to the ES could be reached with empirical explorations.

Understanding the nature of the ES, the practitioners are able to explain better their position in relation to partners and competitors. It is possible to be a part of several emerging ESs looking for the will to contribute to the ES’ survival and to the sharing of the purpose of the interactive systems/actors. In a medium and long run, the measure of the resonance is useful to understand the quality in interaction.

The work provides a definition of the ES and the actors inside focusing on the perspective of VSA, by integrating the concept of viable value co-creation and solidarity-based logic; in particular, the concept of Centro Commerciale Naturale is used to show the emergence of the ES in a relational context generated by the interaction between city, service and retailers in a city center.