RISULTATI RICERCA

This study aims to understand how the individual elements of the food system relate to sustainability through a meta-synthesis. Changes in food production and consumption in recent decades have had a detrimental effect on human health and the environment. This study helps to explain the existing gap that affects the entire process from food production to the final consumer by discussing the elements that comprise the food system dimensions of a healthy and sustainable diet. The meta-synthesis approach makes it possible to capture elements and their relationship to each other and to generate explanations about theoretical relationships. With this in mind, searches were conducted in the Scopus database, initially selecting 1,362 studies that contained previously selected search descriptors. Subsequently, an exploratory analysis of the titles and abstracts of the articles was conducted, resulting in a set of twenty case studies centered on the topic of interest. After applying inclusion and exclusion criteria, twelve studies remained to make up this meta-synthesis. The elements that emerged from the analytical synthesis of the articles favor or hinder the transition to healthy and sustainable food systems and have an impact on four dimensions: Production, supply, marketing and consumption, as well as on the food system as a whole. As a theoretical contribution, this study explains the elements and stressors of sustainable food systems. As a practical contribution, based on these stressors, action plans can be developed involving different stakeholders and public policies to develop public policies that promote healthy and sustainable diets.

This paper studies the importance which farm managers attach to the investment in the milking system in terms of their (management) objectives and expectations. According to a survey of 455 Swiss farm managers, the main reasons for investment decisions for all milking systems were to reduce labour and physical stress. For parlours, income objectives and animal welfare were more important than for other milking systems. In the case of automatic milking systems (AMS), the focus was on making working hours more flexible and increasing family time. According to farm managers, these objectives were largely achieved. The study shows, that higher income or production volume become less important reasons over the observed time period and that AMS are implemented by older farm managers.

The special issue, ‘Revisiting the Slow Food Movement: Three Cases of Heritage Innovation and Sustainability in Alternative Food Networks’, explores the integration of Slow Food principles within Alternative Food Networks (AFNs) to enhance sustainability and cultural heritage preservation. By analysing case studies from Afghanistan, Ireland, and Switzerland, the editorial illustrates how AFNs can address food security, local communities’ social adherence, economic viability, and environmental sustainability. The Afghan case emphasises collaborative agribusiness for resilience and market access, the Irish study focuses on sustainable lobster fishing practices, and the Swiss example highlights the revival of traditional red berry cultivation. Utilising the Triple Bottom Line framework, this editorial explores the multifaceted benefits of AFNs in fostering sustainable food systems that align with local cultural practices and innovative agricultural techniques. This special issue provides valuable insights for policymakers, practitioners, and scholars aiming to develop more resilient and equitable food systems globally.

Over the past few decades, European institutions and policymakers have promot-ed gender diversity in management and strategic leadership roles. Prior literature has highlighted the importance of board gender diversity; neverthe-less, previous studies have mainly focused on the private sector, while the public sector – particularly the healthcare sector – remains under-investigated. Hence, to fill this gap, the present paper aims to examine the impact of board gen-der diversity on Italian public health outcomes during the COVID-19 pandemic to address the calls for more excellent representation of women in leadership roles. The research methodology uses an OLS linear regression model to examine the re-lationship between the number of women in top positions in Italian Healthcare Or-ganizations (roles of general, administrative, and health managers) and their fi-nancial and non-financial performance. Results show that women’s involvement in governance positively impacts the per-formance of Italian healthcare organisations, while no significant association has emerged regarding non-financial performance. This study could represent a starting point for implementing measures that focus on the health sector. The sector has been experiencing a severe crisis for years and, therefore, needs innovative strategies for its relaunch.

This work aims at analyzing the level of awareness on the topic of planning and control by people with an apical role in research spin-offs, suggesting a framework to increase the survivability of spin-offs. The universities take a strategic role as “knowledge incubators” to ensure competi-tive advantage through the use of their knowledge stock. In this scenario, research spin-offs contribute to the valorisation of intellectual capital in universities. How-ever, Consorzio Netval’s data highlighted that the percentage of spin-offs liquidat-ed from 2000 to 2019 is approximately 72%. The analysis of the literature shows many issues that spin-offs face; however, there is little research on another possible critical issue that this study aims to fill: the difficulties during the phases of research spin-offs’ planning and control, espe-cially in adequately balancing their short and long-term goals. Thus, we submitted a questionnaire to a panel of experts to investigate their view of the management, planning and control systems. Results show a lack of atten-tion to the application of these systems in spin-offs, while acknowledging aware-ness of their importance. On the basis of these findings, we propose a framework to increase the survivabil-ity of research spin-offs, overcoming their main issues. Our framework relies on the application of ambidextrous intellectual capital to spin-offs, considered a valuable solution, given that it combines the attention to the future, typical of spin-offs and start-ups, with the attention to the present, necessary to go beyond the pre-seed phase.

This study examines how the digitalization of information processes embraced by shipping intermediaries (i.e. shipping agencies) within supply chain management (SCM) changes performance management systems (PMSs). This exploratory study uses the lens of stakeholder theory and adopts a case study methodology to investigate a shipping agency based in Italy. It uses primary data collected from semi-structured interviews and secondary data. The data were collected from No-vember 2022 to March 2023. The results indicate that the digitalization of infor-mation accounting processes has boosted the adoption of key performance indi-cators (KPIs) to monitor and evaluate the effectiveness and efficiency of opera-tional processes. The results also reveal that, in the agency relationship between agent and shipowner, the agent does not use the benefits of PMSs to identify stra-tegic KPIs for the business. This study highlights that when adopting PMSs in ship-ping agencies, it is necessary to include both an information accounting and an organizational dimension. Managers should be involved in training programs sup-porting a culture of sharing information through digitalized systems. The main lim-itation of this study, due to its exploratory nature, is the lack of analysis including the shipowner’s perspective and the impossibility of generalizing based on the re-sults. To the best of our knowledge, this is the first study to investigate digitaliza-tion, PMSs, and SCM in terms of the organizational-accounting frameworks of shipping agencies.

Digital transformation has emerged as a crucial driver for businesses to thrive in today’s dynamic landscape. This process has accelerated due to the widespread impact of the COVID-19 pandemic, compelling companies to reshape their corpo-rate governance structures and mechanisms, including the format of annual gen-eral meetings (AGMs). In light of these developments, this study aims to explore how technological, organizational, and environmental factors influence the adop-tion and implementation of virtual AGMs among companies, using the theoretical lens of the technology-organization-environment (TOE) framework. To achieve this, the study adopts a qualitative approach to examine the factors underlying the digital transformation of shareholder meetings in Italy. Specifically, the research conducts an inductive content analysis of AGM minutes from Italian companies listed on the FTSE-MIB, covering the years 2019, 2020, 2021, and 2022. The evidence indicates that virtual AGMs among Italian listed companies are not widespread. During the COVID-19 pandemic, Italian firms avoided conducting virtual AGMs due to technological, organizational, and environmental factors, and most have no immediate plans to implement online meetings. Consequently, the pandemic has not driven AGM innovation in the Italian context. This evidence contributes to the literature on virtual shareholder meetings and provides insights for future research into companies’ perspectives on this theme.

The theme of organizational resilience has been acquiring relevance for some time to date due to the health crises and geopolitical tensions that have marked the last years. Understanding which drivers helped ensure business continuity during such crises can subsequently help managers prepare for future challenges or shocks. Answering the call for an aggregate analysis of the drivers of organizational resili-ence, this study identifies three main categories: the first one focuses on the hu-man characteristics of the business community; the second focuses on the role played by management control systems, and the third one points to the external support of consultants and stakeholders. This framework is applied to a case study of a not-for-profit organization (FASI – Fondo Assistenza Sanitaria Integrativa) that operates in the healthcare assurance sector and was strongly impacted by the Covid-19 pandemic. The results of this study reaffirm the multilevel essence of organizational resilience. In more detail, the policies adopted by the company to face different challenges led to the achievement of three different types of resili-ence: reactive behavior – bouncing-back to the previous equilibrium (type 1), adaptive behavior – bouncing-forward to a higher level of equilibrium (type 2), and proactive behavior – preparing for a possible future shock (type 3).

This research represents a progressive evolution of the induced model for man-agement accounting change (MAC), originally proposed by Innes and Mitchell (1990), later enriched by Cobb et al. (1995) and Kasurinen (2002). To this end, us-ing a longitudinal case study, this research employs Lewin’s (1943) force field the-ory to present and interpret the dynamics of contextual factors underlying the change scenario. The study makes two main contributions to the literature. First, it advances Kasurinen’s (2002) MAC framework by adding three elements that in-corporate a longitudinal perspective. The study acknowledges that the forces driv-ing change differ across organizations and evolve within individual organizations over time, both in terms of nature and intensity. This underscores the need for a flexible MAC model capable of tracking these forces at any given point in time. Moreover, the findings indicate that MAC can generate new factors that further influence its progression, underscoring the importance of understanding the chain reactions triggered by change. This is crucial for effectively managing both driving and restraining forces throughout MAC’s evolution. Finally, this study enhances Kasurinen’s model by expanding its components. Acknowledging that human agents are the primary drivers of MAC, the refined model emphasizes the roles of organizational actors in adopting new practices, assessing information, and deter-mining whether to continue, modify, or discontinue changes. These factors are es-sential for illustrating the dynamic evolution and interactions that drive organiza-tional development and transformation. The second contribution lies in validating Kurt Lewin’s force field theory within the domain of MAC. Although Lewin’s framework is widely used in organizational change and management studies, its application in management accounting has been largely overlooked. This study addresses that gap by demonstrating how Lewin’s framework effectively reveals how changes are initiated and managed, thereby extending the applicability of his approach to the new context.

The aim of this paper is to explore whether any discrepancy between individuals’ cultural understanding and perceptions concerning ESG and the organizational cultural posture towards ESG is likely to arise, and what individual’s characteris-tics may influence it. The study relies on Habermas’ theory of Communicative Action, mobilizing the conceptualizations of anomie, to analyze data gathered through a survey answered by 136 Italian managers acting in highly ESG-exposed industries. Our results give evidence of the existence of ESG orientation discrepan-cy and suggest that certain individuals’ characteristics such as age, job grade, and tenure influence its magnitude. The study contributes to ESG literature offering empirical ground for crucial yet overlooked issues relating to the role of individuals in ESG organizational processes change. Also, it has relevant implications for both companies and policymakers, pushing reflections on the need to avoid discrepan-cies toward more effective ESG practices.

This study aims to analyze sustainability governance mechanisms and understand which roles and responsibilities fall under a governance system, as well as the pro-cesses of integrating sustainability into management control systems. Qualitative research focused on the case study analysis of SIT. Interviews were conducted with key figures within the firm regarding roles and responsibilities in sustainability issues to address the peculiarities related to sustainability governance design and implementation and to delve into the role of sustainability management control systems. Several documents were also analyzed: sustainability reports, sustainabil-ity plans, corporate monographs, and questionnaires related to participation in sustainability ratings and awards. Based on a review of the literature on corporate governance and the integration of corporate sustainability into it, including the analysis of previous studies on sus-tainability management control systems, this study found that good sustainability governance and a coherent sustainability management control system play a key role. They provide support in decision-making, enable the implementation of stra-tegic objectives consistent with sustainability targets, identify actions and best practices for effective improvement in sustainability performance, and enable the firm to pursue sustainable success. From a practical point of view, this case study represents a good example of how sustainability can permeate all business pro-cesses, thus providing opportunities for growth and continuous improvement.

In the current highly competitive environment, firms are devoting growing levels of attention towards environmental, social, and governance (ESG) standards as a response to external pressure from stakeholders. Consequently, scholars are cur-rently displaying heightened interest in examining the integration of financial and non-financial information, including ESG, within performance measurement sys-tems (PMSs). Adopting broader PMSs would provide companies with a more holis-tic comprehension of their performance, consequently avoiding prioritizing solely financial and economic indicators while neglecting sustainability and social re-sponsibility. We employed the Systematic Literature Review (SLR) protocol to car-ry out the research and conducted a comprehensive exploration of the subject un-der investigation. Specifically, we first constructed the research profile of the sam-ple, offering an overview of the existing knowledge in the field. Subsequently, we performed a meticulous and qualitative examination of the prevalent emerging themes discovered in the sample. Finally, the review concludes by presenting a structured research agenda that outlines various avenues for future research.

This study aims to increase the understanding of how employees in different or-ganizational contexts and hierarchical levels explain and appreciate, i.e. under-stand, their organisation’s reward systems. Two different schools of thought have dominated the debate of how to conceptualize the role of rewards in performance management and organisation psychology literature: agency theory and self-determination theory. This study combines these schools and take both monetary aspects into account in line with what is prescribed in agency theory and more non-financial aspects that self-determination consider. The study applies a case study approach based on interviews and publicly available information from five Finnish organisations. The organisations analysed operate in different sectors, have different organisational structures, and use different reward systems. From a careful investigation of the five different organisations, a cross-sectional picture emerges showing the role of reward systems in companies, and their perceived importance as management control tools. The findings show that reward transpar-ency and fair communication are the most significant factors affecting the experi-ence of employees towards performance-based management control system that is used to allocate rewards. Monetary rewards should also be complemented and linked with social non-financial rewards to reach the decent management control acceptance and understanding in the organisation.

The current uncertain and emergency environment is challenging business man-agement like never before. Companies are called to face many complex and wicked problems affecting society on a global scale. Climate change, global pan-demics, social inequalities, war conflicts, digital transformation, and energy supply shortages are only a few of the critical issues companies must deal with daily. Per-formance measurement systems and management control practices can have a key role in addressing such a turbulent environment. Accordingly, the literature has recently started investigating their role in supporting companies facing societal “Grand Challenges”. The scientific debate on this topic is intense but still in its in-fancy leaving open wide research areas that need to be further explored and inves-tigated. The articles included in this volume fuel the ongoing debate by analysing the role of performance measurement systems and management control tools in several contexts and under uncertain and emergency conditions.

La trasformazione digitale delle piccole e medie imprese è oggetto di ampia riflessione, perché molti studi evidenziano le molteplici difficoltà e le barriere che incontrano le imprese nell’investire in modo consapevole nelle tecnologie digitali e connesse ad “Indu-stria 4.0”. Il presente articolo intende analizzare il ruolo svolto dai servizi del terziario innovativo – i servizi ad alto contenuto di conoscenza (o Knowledge Intensive Business Services - Kibs) – nei processi di investimento delle imprese, andando ad approfondire il ruolo che la prossimità spaziale, le specializzazioni dei Kibs e gli aspetti di isomorfi-smo organizzativo tra cliente e fornitore possono avere nella relazione tra Kibs e impre-sa adottante. Il focus empirico è il contesto della provincia di Vicenza e lo studio analiz-za una base dati originale connessa agli investimenti finanziati dal sistema camerale all’interno dei bandi di supporto alla digitalizzazione delle imprese manifatturiere e di servizi vicentine. L’analisi evidenzia come le Pmi abbiano attivato collaborazioni in par-ticolare con Kibs della stessa dimensione, rispetto ad attività di investimento prevalen-temente connesse allo sviluppo software. Prevale la collaborazione all’interno del terri-torio provinciale o regionale.

Questo articolo si basa sull’interpretazione dei risultati di una ricerca qualitativa volta a investigare l’esperienza vissuta da professori e docenti nel periodo della normalità pandemica (e post), sviluppata prevalentemente in Italia, ma integrata con esperienze di vissuti europei e statunitensi. L’analisi si focalizza su due aspetti: da un lato, dal punto di vista teorico, la possibile alternativa all’egemonia degli obiettivi di apprendimento finalizzati e feticizzati dalla dimensione della “misurabilità” e del raggiungimento dei risultati orientati riduttivamente alla valutazione e alla performatività di un modello di istruzione iperindustrializzato. Dall’altro, sulla base dei risultati di una ricerca empirica esplorativa, investiga come a chi lavora nella formazione superiore e universitaria sia richiesto di adattarsi ai formati previsti nell’insegnamento mediato: i lavoratori sono quindi “spinti” ad operare in termini di soggettività neoliberale, mobilitando in maniera performativa forme acritiche di auto-attivazione di risorse comunicative, relazionali e personali.