Purpose This study aims to identify the legitimacy issues raised during a sustainable business model innovation, deployed by an Italian company, which was analyzed through lens of legitimation theory and innovation theory. Design/methodology/approach A single case methodology is employed for empirical research. Semistructured interviews, with top middle management, were conducted together analysis several internal external documents, corroborate analysis. Findings Results show how...

The economic system has experienced heavy consequences caused by the recent pandemic. This paper investigates interaction between crisis and organization reaction, focusing on female managerial role contribution to overcoming in male-owned managed companies. To achieve research objectives, we used a qualitative method based an explorative case study. results show that skills have fostered organizational resilience terms of: (i) attitude change; (ii) ability promote new initiatives; (iii)...

Purpose The purpose of this study is to analyze the link between innovation technology (IT), relationships which affect relational capital (RC), and intangible value for environment, focusing on small medium enterprises (SMEs) agro-food sector (AFS) in these topics are prominent. Design/methodology/approach This paper adopts a qualitative research methodology, based multiple case study. empirical data were obtained from interviews designed reveal determinants Paoloni's CAOS model...

The role of the public administration is crucial for development smart cities. Several scholars have highlighted need greater contributions focused on relationship between and This work aims to map topic highlighting status field in recent years. A bibliometric analysis was performed a sample articles published business management journals. carried out using R‐studio Bibliometrics package. Results show that research still an initial stage has several gaps future studies could fill. study...

Purpose This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond EU original requirements. Specifically, it investigates how UE Directive fosters institutionalisation of reporting (NFR) process in organisations. Design/methodology/approach Two companies are used case studies. Data gathered from annual and integrated reports, institutional...

Purpose This paper aims to verify which intangible assets attributable intellectual capital (IC) influence the anti-cyclical nature and resilience of social enterprises (SEs) during systemic crises whether these factors take on particular connotations in female-run SEs. Design/methodology/approach A qualitative methodology based multiple case studies is used answer research questions. set SEs operating catering sector analyzed. The analysis carried out by in-depth interviews with male female...

Purpose: Non-financial reporting (NFR), including gender disclosure (GD), is a tool companies use for institutional legitimisation and represents an organisational field that evolves due to regulatory stakeholder pressure. This research uses the theoretical approach of isomorphism in context neo-institutional theory investigate GD's degree maturity (quality homogenei-ty) homogeneous context. Design/methodology/approach: paper adopts qualitative meth-odology based on content analysis GD...

Purpose This study aims to explore how knowledge management (KM) influences the intellectual capital (IC) of organizations operating in health care and IC knowledge-sharing (KS) can contribute achievement sustainable development systems. Notably, this focuses on telemedicine, investigating relational contributes KS context remote services. Design/methodology/approach To comply with paper’s aim, authors use a qualitative research method based polar case suitable for health-care studies. More...

Since the early 1980s, economic literature has recognized importance of valorizing differences in corporate context as a necessity and been fueled by studies using term "diversity management" (Kelly & Dobbin, 1998; Keil et al., 2007). The attention placed on issue both public private sector organizations grown exponentially, embracing new contexts also shades diversity (Di Santo 2013). Gender is focal element organizations' multiplicity, respect for which requires equal representation...

This paper contributes to maintain active the debate in applying Feminist Approach understand theory of firm underlining Integrated Reporting different lens capitalism. The work is useful accounting scholars, standard setters and general public, because there are practical implications especially important present development sustainability reporting scenery. business underlying IR framework remain clearly still a capitalist theory, but if some cases organizational changes activated,...

Researchers from different fields frequently draw attention to prejudice, discrimination, and contested meanings in their work by utilizing feminist theory. In this vein, the purpose of is contribute debate on interaction between economics (FE) accounting (FA) order understand whether there are openings towards possible change. Although have only been a few uses theory accounting, academics likely aware it. Our study field aims change these issues not bring them light, drawing wondering if...

This paper investigates the theoretical relationships among Integrated Reporting (IR) and theory of firm. The review integrated reporting literature is focused on Business Administration perspective. aims to understand what possible innovations which can be grasped about firm underpinning IR.  A qualitative research carried out basis three different phases: search for relevant key words, content analysis applied Network Italian (NIBR) Guidelines SMEs in Italy, finally an in-depth...

The growing interest in the financial, social and environmental sustainability of all organizations as a whole, well sentiment for their responsibility towards community, lead to face challenge evaluating communicating non-financial performance through accounting. issue assumes peculiar meaning within enterprises (SEs) aimed at pursuing general interest. In these organizations, disclosure value created both internal stakeholder raises rank survival condition because development, reputation...

Many studies have focused on Intellectual Capital (IC) applied to the Third Sector in past few years. Despite growing interest intellectual capital field, concept remains unclear. Few scholars and practitioners deal with subject, however, as far we know there are no that show relationship between social impact generated by non-profit organizations IC. This is first study be this topic. paper aims fill gap literature demonstrate relation IC Social Work Integration Cooperatives (SWICs)....

The health emergency due to Covid-19 requires scholars investigate its effects on companies. In this paper, we face the topic focusing role played by women managers. To achieve research objectives, use a qualitative method based polar case study analysis. That is wine cooperative where quality manager, strategic function in sector, young woman oenologist. Our results show that female managerial skills are drivers of critical success factors, strengthening companies’ responses crisis and...