The paper deals with a case study in an Italian maritime cluster seen through a multiple paradigms framework, based on Sustainability (SUS), Open Innovation (OI), and Value Co-creation (VCc). The proposed theoretical framework helps to interpret a true phenomenon consisting of the design of a new product with a prototype created in a network of multiple actors. The approach adopted stems in part from recent writings in qualitative research methodology and is quite apt in this context considering the qualitative, confirmatory nature of this work. The prototype named "TESEO I" was realized through open innovation aimed at sustainability, not only directed at environmental aspects but synergistically with value cocreation, which emerged from interaction among the actors, while also including social and economic aspects. The work concludes with a discussion of theoretical implications related to the proposed framework and the results that emerged from the case study, with both referring to sustainability, open innovation, and value cocreation.
This paper proposes a reflection on the degree of alignment between the indications of P. Lodovico Flori’s Trattato del modo di tenere il libro doppio domestico col suo Essemplare (1636) and its actual use in the accounting activities of a Sicilian Jesuit College, between 1683 and 1739. The purpose of this article is to highlight a particular approach to the indications of the treatise which provides highly detailed and very strict guidance on the use of accounting for the purposes of the annual financial statements of the Houses and Colleges. To achieve this objective, this article considers the case of Castrogiovanni College of the Society of Jesus, located in one of the most internal areas of Sicily, as a practical application. The following article presents a case study, revealing a type of soft use of the accounting treatise written by Flori.
The Covid-19 pandemic marks an extraordinary global crisis unseen in this last century, with its rapid spread worldwide and associated mortality burden, which is leading to profound economic consequences. In such an unprecedented scenario, most firms were not ready to deal with the resulting significant large-scale perturbations. Challenges for firms in the sector of the production of essential medical devices were among the most urgent. This study aims to investigate the behavior of a medium-size Italian enterprise that during this crisis, by converting part of its production line to the production of masks, undertook a path characterized by an ethics mindset, showing how its potentialities can also be used for the aim of common good. The case study is also presented to demonstrate that leadership ethical values and constant connection to the entrepreneurial ecosystem, maintaining a positive culture therein, have contributed toward a common good choice.
Accounting research has not yet focused on the potential contribution of blockchain technology (BT) to the management control of inter-firm relationships. This study explores to what extent BT addresses some of the key issues related to inter-organizational control identified in the previous literature on the topic. The research is based on the case study approach. In particular, in order to address the research objectives, the study develops the case study of ROUGE (Red Orange Upgrading Green Economy), a project implementing BT in the production and distribution of the Sicilian red orange. The study identifies, explores and discusses the key opportunities and challenges related to BT adoption in inter-firm settings management control. While BT may allow to improve data management and operations, build trust and foster collaboration, its implementation requires tackling technology and cultural resistance. The last years have been characterized by a significant increase in studies focusing on BT and accounting. However, few have developed empirical cases. Moreover, to the author's knowledge, this is the first study specifically focused on BT and inter-organizational management control.
Introduction: Starting from the Middle Age, the need for discipline and adequate regulation and control has required the most important hospitals to produce spe-cial sets of rules, which helped an orderly performance of all administrative and assistance activities of these institutions. In this context, the paper is focused on the "Grande Ospedale e Nuovo" (GON) (today, the Benfratelli Hospital in Palermo), that has been equipped with a set of regulation (Chapters), since its origins in 1431. Aim of the work: The aim of the work is to offer an understanding of how account-ing supported the administration of GON within the power dynamic involving civil and religious authorities. Methodological approach: The paper is based on an archival research. A series of primary sources gathered from the historical archive of the GON have been ana-lysed. In particular, the Chapters issued in 1431, 1442, 1610, 1624 and 1722, which refers to accounting and accountability rules on both financial and non-financial information, have been fundamental primary sources for the investiga-tion. To reach the aim of this work, the study of GON Chapters has been comple-mented with the analysis of a complex of tools, care practices and other aspects of GON life. Main findings: The study permits to show the profound transformation of GON and its administrative changes. It elucidates the role of accounting in the complex power dynamic at work in that context, revealing not only a function of State appa-ratus of the hospital, but also showing how accounting supported the control ex-erted by the Pope, the Archbishop and the religious orders involved (Benedictines and Capuchins). Originality: Exploring the interrelation between accounting and State power in the health care field, the paper has offered a novel contribution related to the Italian context, showing the critical role of accounting practices in supporting the political and social reason of the institution, as connected to public and private support.
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