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This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder engagement in virtual museums.

By adopting a multiple case study approach, this study investigated five Italian virtual museums and their digitalization processes. Data were collected and triangulated from multiple sources, including documentary analysis and semi-structured interviews with 16 key informants.

Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic managerialism to value cocreation; and from traditional CSR to integrated external engagement. Moreover, the authors found that social responsibility and stakeholder engagement practices are used in a limited way, and that the use of social media appears to be increasingly important and to be carried out through an emergent rather than a deliberate strategy.

The paper draws from a limited sample of case studies in one country and is based on exploratory research. This paper calls for more comparative studies using a longitudinal approach to investigate the impacts of digitalization on the accounting environment of cultural organizations.

This study is one of the few studies concentrating on the effects of digitalization on the accounting environment of cultural organizations.

The COVID-19 pandemic has generated a crisis that has hit the European economy and the currently existing systems. To cope with the crisis, Europe has started an investment aiming the energy transition and crisis. Portugal, Spain and Greece have received the approval of their National Recovery Plans from the European Commission, with a definition of spending up to 2026 through the European Union (EU) Next Generation Found. The study investigates whether the Green Deal policies are relaunched by the plans financed and whether the pandemic has changed and conditioned the priorities of the energy transaction. The study uses the lens of corporate social responsability (CSR) and relapse measurable across the Sustainable Development Goals (SDGs).

The Green Deal policies supported by new European investments in the three countries were analyzed through a content analysis (CA) technique to investigate the associated practical and theoretical elements.

The energy theme has a relevance compared to other issues in the investment plans envisaged in Greece, Portugal and Spain. The analysis highlights energy efficiency, sustainable energy and reduction of consumption among the main themes. Energetically, sustainable building plays a central role. The study highlights the relationship between Green Deal policies, CSR, SDGs and management tools adopted.

The study strengthens the relationship between the Green Deal, CSR and SDGs by identifying policies that have already been implemented and theoretical and practical gaps on which politicians and scholars will have to investigate and support in the process of development and continuity of the identified pillars.

This article has two main aims. First, to observe the different causes of public (dis)value. Second, to explore, through a case study, an example of public value regeneration through the social reuse of assets seized from criminal organizations.

This is a theoretical article with a case study, utilizing semi-structured interviews.

The study analyzes the factors resulting from the regeneration of new public value within an initially compromised context. This is achieved by ‘freeing’ and converting properties seized from the Mafia in public goods available to the community (Plus-Value). The article finds that the different causes of public (dis)value are Mafia infiltration in public goods, corruption, tax evasion, abstaining from voting, (ab)use of power and (ab)use of law.

The study may help both scholars and practitioners to identify strategies to offset (dis)value factors, something that would be easy to imagine as having managerial implications.

The value regenerated with respect to properties confiscated from the Mafia and then converted to social activities for the community highlights how it is possible to transform public (dis)value to public value.

The article explores a little examined area of public value, that is the destruction of value or (dis)value.

The paper focuses on how knowledge visualization supports the development of a particular multiobjective decision-making problem as a portfolio optimization problem in the context of interorganizational collaboration between universities and a large automotive company. This paper fits with the emergent knowledge visualization literature because it helps to explain decision-making related to the development of a multiobjective optimization model in Lean Product Development settings. We investigate how using ad hoc visual tools supports knowledge translation and knowledge sharing, enhancing managerial judgment and decision-making.

The empirical case in this study concerns the setting up of a multiobjective decision-making model as a portfolio optimization problem to analyze and select alternatives for upgrading the lean production process quality at an FCA plant.

The study shows how knowledge visualization and the associated tools work to enable knowledge translation and knowledge sharing, supporting decision-making. The empirical findings show why and how knowledge visualization can be used to foster knowledge translation and sharing among individuals and from individuals to groups. Knowledge visualization is understood as both a collective and interactional process and a systematic approach where different players translate their expertise, share a framework and develop common ground to support decision-making.

From a theoretical perspective, the paper expands the understanding of knowledge visualization as a system of practices that support the development of a multiobjective decision-making method. From an empirical point of view, our results may be useful to other firms in the automotive industry and for academics wishing to develop applied research on portfolio optimization.

In this paper, we depart from extant conceptualisations of knowledge translation mechanisms to examine projects as a way to achieve effective knowledge transfer. Our empirical analysis focused on a university–industry research project in the automotive industry.

The empirical analysis was based on a qualitative investigation. We analysed material collected within a research project involving a partnership between two universities and Fiat-Chrysler Automotive (FCA), a multi-brand auto manufacturer with a product range covering several different market segments. We used three data collection techniques: internal document analysis, participant observation and semi-structured interviews.

Our findings show that, in a U-I research project, goals represent a key dimension to support knowledge translation. Defining the goal implies an ongoing negotiation process, where researchers and company employees work together, in order to converge towards a shared meaning of the goal. In this sense, goal orientation and goal-based interaction have significant implications for knowledge translation processes.

Studies to date have focussed on the concept of knowledge translation as a way to contextualise the transfer from the source of knowledge to the receiver and to interpret the knowledge to be exchanged. This study expands the understanding of knowledge translation mechanisms in university–industry research settings. It investigates the concept of projects as powerful knowledge translation mechanism in a dynamic and longitudinal perspective. Our contribution provides insight, reflecting on how the use of projects may represent a way to facilitate knowledge transfer and build up new ideas and solutions.

This paper aims to study knowledge integration mechanisms in an interdisciplinary research project. It develops the theoretical literature on the concept of knowledge integration, particularly the adoption of different organizational mechanisms. The research helps to explain how to adopt different integration mechanisms in the various steps of a typical university industry research project.

This research relies on a case study. The authors used three data collection techniques: internal document analysis, observation/site visits and semi-structured interviews. Documentary analysis was used to understand the organizational structure and to identify knowledge integration issues. Observation and site visits at university research laboratories were used to increase understanding on particular issues. Staff interviewed included managers and academic researchers.

Findings are primarily related to a better understanding of choices of knowledge integration mechanisms in a university industry research project. A crucial aspect was the level of mutual understanding of specialist knowledge. When project members were derived from different sides of the university-industry border, there was a major need for recurring to more structured knowledge integration mechanisms, even if the scientific background of participants was homogeneous.

Previous studies on the relationships between university and industry deals with the issue of governing the knowledge exchange on the border at a macro level; conversely, an interesting research gap is represented by knowledge integration mechanisms to be deployed on the university-industry border, especially at micro level. In this paper, the authors do not cope explicitly with university-industry coordination mechanisms but use the University-Industry border to study knowledge integration in interdisciplinary setting. The study is exploratory, which may be useful in generating future research hypotheses, connecting the features of research projects with the need to achieve knowledge integration.

This paper aims to investigate the link between accounting, religion and art to understand the managerial approach of the Confraternity of Corpus Domini of Urbino and the phenomenon of art commissioning between 1465 and 1513.

This study is based on the interpretive historical method used to understand, through accounting, the managerial role of confraternities within the economic activity of art commissioning. To this purpose, the present analysis is based on a primary source, represented by the book of revenues and expenses, named B1 (1465–1513).

The analysis has provided evidence of the role of Urbino’s Confraternity in supporting art commissioning and its capacity to invest significant resources in favor of the social, religious and institutional environment of the time. Results show the connection between Urbino’s Confraternity and painters based on their commissioning agreements, the relation between painters and the Ducal Court and, finally, the role of the Duke of Urbino in funding the Confraternity’s initiatives for painters. Thus, this study highlights the major role played by Urbino’s Confraternity in art commissioning, an instrumental part of the Confraternity’s mission.

This paper presents a unique case study that brings out the managerial approach in art commissioning through accounting documents which make activities and links visible.

The purpose of this paper is to discuss a reflexive process that makes a distinction between reflection and reflexivity, two processes the authors define according to the mentalization construct. Next, it explores how the narrative mediation path (NMP), a novel multimodal counselling method addressed to underachieving college students, promotes reflection and reflexivity by enhancing student ability to mentalize their university experiences.

The authors conducted an idiographic case study on one of the ten groups of underachieving students who participated in the counselling sessions.

NMP narrative modes (metaphoric, iconographic, writing, and bodily) promoted reflection, and group-level inter-subjective steps were essential for the development of reflexivity. Furthermore, it was found that in each narrative mode, the students developed reflective and reflexive processes through the attainment of mentalization dimensions.

The adoption of the NMP has some implications for universities. Many underachieving students in higher education often have reflexive difficulties when examining their university experiences, so could be considered average mentalizers who tend to show bias in their university experience signification when under stress. Promoting mentalization development can enable students to use their resources strategically at university and improve their academic performance.

The NMP is innovative because of its multimodality: it employs different modes and media, makes use of both individual and group narrative levels, and is integrated in a single method, which enhances the development of reflexive meaning construction.

This article intends to investigate on the undeclared work (UW) by involving several features, which can be evaluated throughout a set of appropriate variables. The REBUS-PLS (Response Based procedure for detecting Unit Segments–Partial Least Squares) has been proposed in order to support policy decisions targeted to this heterogeneous scenario. The authors refer to Italy, due to the disparity of its territorial districts, but the conclusions can be extended to different European countries.

A total of 2,877,000 firms has been involved for empirical analysis. The manifest variables have been obtained by fixing both NACE codes and the NUTS2 level.

The analysis confirms that the model is suitable to evaluate the effects of the indicators connected to ‘Labour force’, ‘Tax system’, ‘Non-Profit Organizations’, and ‘Migrants’. Special prominence has been dedicated to the labour inspections' features.

If the management designs the policy actions by using the model proposed, a critical evaluation of the implications is needed, by focusing different perspectives and several weaknesses.

Assuming that the Italian regions are relatively homogeneous, results reveal no significant correlations to the UW, except for the taxes. In contrast, the involvement of the heterogeneity shows that the UW significantly depends on the changes of Labour force, Tax system and NPOs dimensions, in 11 out of 18 Italian regions. No clear evidence emerges from Migrants feature, which seems to have a negatively impact on the UW.

To the authors' knowledge, compared to the previous research papers, the analysis of the UW via REBUS-PLS and the mentioned manifest variables, has never been undertaken so far.