PurposeThis research aims to investigate how digital academic entrepreneurship (AE) develops, exploring its evolution from a micro to a macro perspective and highlighting the role of intellectual capital along the process. This paper contributes to the Special Issue on digital AE, providing research and practical implications.Design/methodology/approachThis study adopts a grounded theory approach which allows exploring the “How” question of digital AE. It focuses on the case of “Strategy Innovation,” the Ca' Foscari University of Venice (Italy) spin-off.FindingsDigital AE develops and regenerates through a virtuous cycle that, while supported by digital technologies, starts from single individuals and their networks, reaches a broader ecosystem, and ends once back to individuals. This study offers insights about the social impact of academic venturing activities and provides practitioners with useful insights for the understanding of academic spin-offs activities and related opportunities.Research limitations/implicationsThis study focuses on the specific research context of “Strategy Innovation,” Ca' Foscari University of Venice (Italy) spin-off. Future research should address in-depth analyses in the exploration of how digital AE emerges and evolves in different contexts and forms.Originality/valueThis study investigates digital AE's development over time, broadly illustrating the phenomenon from a micro to a macro perspective and presenting an explicative and analytical model.

Purpose This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implications for the application of the EU Directive 2014/95/EU. Design/methodology/approach A case study research methodology is used, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018. Findings From a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability. Originality/value The paper is original, as it addresses the topic of relational connectivity applied to the EU Directive 2014/95/EU. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders.

The accounting history literature has mostly concentrated on depicting how accountability practices evolve with respect to the organisational and social contexts, leaving at the margins explorations of the role of the ‘accountable self’ in this process. To extend this literature, the present study examines how the economist and landowner Leone Wollemborg (1859–1932) acted as an ‘accountable self’, explaining his own actions to the ‘other’, to promote a new organisational model aimed at solving the credit issue affecting the rural population. Based on archival material, the article explores Wollemborg’s biography and develops a content analysis of his discourses. The findings show that, by making a pervasive use of face-to-face narrative accountability, Wollemborg obtained trust and engagement of external potential stakeholders, thus expanding the rural credit cooperatives (Raiffeisen-style). This research facilitates understanding of the relevance for the initiator of a new organisational model to act as an ‘accountable self’.

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Purpose This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the COVID-19 emergency. Design/methodology/approach Drawing on the literature on accountability in the virtual world and crises, a netnographic analysis of the Facebook postings by a sample of Italian universities is performed to identify and interpret the accountability discharged via social media platforms by universities during the COVID-19 pandemic. Findings Universities used social media in a range of modes, from conveying simple instructions to rendering traditional accountability for their conduct during the crisis. However, in various Facebook postings, they give voice to various stakeholders’ thoughts and experiences, thereby completely reversing the traditional accountability relationship and making the various stakeholders feel included in the university community. Practical implications Social media can constitute a useful tool for organizations willing to deploy different modes of accountabilities, according to what is required by the specific situation. In the authors’ case, social media provided a forum for account-sharing during a critical situation that was common to both the account giver and the recipient. Originality/value To the best of the authors’ knowledge, this is the first study to investigate the use of social media by universities for accountability purposes and to reveal their possibilities in supporting more ethical forms of accountability.