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Risks are an integral part of business, and enterprise risk management (ERM) is making its way towards effectively leading enterprises in addressing these risks. This chapter seeks to describe how European ERM practitioners minimize the risks they face by taking into consideration insights from the sector's best practices reflected in the ISO 31000 Risk Management Guidelines, COSO's ERM framework, contributions from university researchers, from the national risk management associations and the Federation of European Risk Management Associations (FERMA). This chapter will underscore the need for total alignment of practices and make a case for the need to align between ERM, governance, accounting and disclosure systems. In addition, there is no doubt that ERM – when incorporated in operations through appropriate governance mechanisms and accounting practices – could help firms respond to real-time volatilities more effectively. However, ERM practitioners' perspectives differ slightly from those of accountants in that no extensive legally binding rules are required in risk management, and a different scope of work is pursued.

This study aims to explore how knowledge management (KM) influences the intellectual capital (IC) of organizations operating in health care and how IC and knowledge-sharing (KS) can contribute to the achievement of sustainable development in health systems. Notably, this study focuses on telemedicine, investigating how relational capital contributes to KS in the context of remote care services.

To comply with the paper’s aim, the authors use a qualitative research method based on a polar case study suitable for IC in health-care studies. More precisely, this study analyzes a nonprofit organization that, for over 15 years, has offered a free multispecialist teleconsultation service to answer medical questions from the most disadvantaged places in the world.

The findings show that the KM significantly contributes to the IC of organizations. Indeed, it improves the data management and transmission system, it increases performance flexibility in times of resource scarcity without compromising business objectives and it can attract new human resources even when not motivated by selfish goals (volunteer physicians).

This research contributes to studies on IC in health care by focusing on the contribution of telemedicine to the creation of IC. In particular, this work emphasizes the ability of telemedicine to develop and share knowledge in disadvantaged areas of the world. Moreover, in the current context, still strongly permeated by the health emergency generated by the pandemic and recently by the war in Eastern Europe, the importance of such assistance and diagnosis grows.

The conclusions the research findings lead may guide policymakers toward a policy supporting telemedicine. It would alleviate general health-care costs and completely revolutionize light health care’s role. Moreover, reducing socioeconomic distances, improving access to care and applying innovative technologies for sharing outcomes foster balanced socioeconomic development and knowledge dissemination.

This research has shown how telemedicine represents a new successful business model even in times of crisis. The organizational model makes it possible to offer cutting-edge specialized care, contain costs, easily reach disadvantaged areas of the planet, strengthen the skills and autonomy of the most backward countries through a process of KS and push the structures operating there to interact with those in advanced countries.

The aim of our research is to give empirical and theoretical solutions to some criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it takes as value creation only the increase of the capitals triggered by business activities, overlooking the fulfilment of the institutional mission that is the actual value creation lever.

The present paper introduces a case study aimed at implementing the IIRF in an Italian non-profit healthcare organisation. The research is based on theory building from cases, action research and interventionist approach. IIRF was adopted because of its claimed ability to support the communication process to stakeholders and the control of value creation. However, IIRF shows several weaknesses.

An adjusted version of IIRF is suggested, highlighting the role played by IC in the organisational business model and in the value creation process. The adjusted seems able to foster awareness of the role IC in value creation in healthcare organisations.

In this paper no one of the singles pieces of the adjusted framework is innovative by itself, but jointly they give raise to an innovative solution, able to address the disclosing and managerial needs of the examined organisation. The single case study permits to us to test the weaknesses of the IIRF claimed in the literature, to suggest some adjustments to the original framework and to validate their effectiveness. Thanks to the single case study we then built theoretical constructs developing theory inductively; now the suggested framework can be further tested and validated in other organisations.

The paper introduces an innovative approach to IC reporting and disclosure in healthcare organisations. This is relevant not only for external communication but also for internal aims supporting managers in decision and actions.

The issue of gender inequality in the Italian universities and academic context does not seem to be particularly debated and is really rare. Starting from this “lack of interest”, the paper aims to inquire into the “state-of-the-art” of existing inequality in the scientific and academic path of Italian female scholars and academia, answering the following research question: Is discrimination between women and men linked to the number of scientific contributions in periodicals and their presence within academic boards of scientific accounting associations and journals in Italy?

The methodology is primarily developed through a deductive analysis of the literature strands concerning gender accounting, accounting in academia and the role of women in universities and academia. Second, within the inductive perspective, the authors have chosen to inquire into the scientific publications of women on the oldest Italian journal in the accounting field – the Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA). Subsequently, the position and career of women were analysed in academia investigating their presence and role within the boards of a sample of Italian journals and the main Italian accounting scientific associations

Accordingly, this paper concentrates on gender inequalities in university and academia in Italy and on eventual obstacles that get in the way of the existence of scientific contributions in journals and of career progress of those women who carry on scholarly work in accounting.

The analysis confirms the need to open more space for women at the summits of political, economic and cultural institutions, including accounting academia and scientific journals. The paper has some limitations concerning the consideration of only Italian journals and academic associations. Then, we will develop the analysis in comparative terms, as attention will be addressed on the participation in scientific committees and boards of some of the major international scientific associations of accounting. Moreover, we will consider the narrative approach describing the stories of Italian women and accounting scholars to carefully investigate the reasons for this persistent discrimination.

The innovative contribution of the paper is due to the fact that the authors are unaware of previous studies aimed at investigating if female accounting scholars are under-represented compared to their male colleagues within the top positions of the most prestigious Italian accounting associations and scientific journals. Previous research also did not investigate the existence of correlation between Italian women’s scientific productivity, their under-representation within academia and scientific career.

Scholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under which OC could pose a threat to or take control of firms within a particular context.

We use narrative synthesis and thematic analysis, with a sample of 46 theoretical and empirical studies published over the past 30 years on the relationship between OC and firms within the disciplines of Business, Management and Accounting (BMA).

SLR and thematic analysis show that scholarly interest has focused on four key domains: OC as a firm, the impact of OC on firms, firms’ efforts to counter OC’s influence and governmental interventions. Using medical metaphors, we also develop a diagram depicting the interplay between OC and firms within the BMA literature.

This study contributes to the literature shaping an agenda to steer future research towards these four key themes. The effectiveness of anti-OC tools and measures depends on a thorough understanding of local norms, behaviours and business practices. In addition to measurement and methodological challenges, several grey areas remain, including the distinction between criminal enterprises and legitimate businesses. Ambiguities also surround the circumstances under which the OC preys upon firms or employs them to establish dominance over a territory.

This paper aims to analyse how emerging technologies (ETs) impact on improving performance in disaster management (DM) processes and, concretely, their impact on the performance according to the different phases of the DM cycle (preparedness, response, recovery and mitigation).

The methodology is based on a systematic review of the literature. Scopus, ProQuest, EBSCO and Web of Science were used as data sources, and an initial sample of 373 scientific articles was collected. After abstracts and full texts were read and refinements to the search were made, a final corpus of 69 publications was analysed using VOSviewer software for text mining and cluster visualisation.

The results highlight how ETs foster the preparedness and resilience of specific systems when dealing with different phases of the DM cycle. Simulation and disaster risk reduction are the fields of major relevance in the application of ETs to DM.

This paper contributes to the literature by adding the lenses of performance measurement, management and accountability in analysing the impact of ETs on DM. It thus represents a starting point for scholars to develop future research on a rapidly and continuously developing topic.

This study aims to analyse the current trends and set the future research agenda in employee-level innovative work behaviour (IWB) research.

A portfolio of 910 publications on IWB collected from the Scopus database was systematically analysed using different bibliometric techniques.

Based on the performance analysis and science mapping of innovative work behaviour research, the study identifies the most prolific sources of IWB publications and lists several future research directions.

This paper could serve as one-stop information that may facilitate transdisciplinary endeavours by assisting scholars and practitioners in identifying peer-recognised publications and scholarly communities.