1,721,078 research outputs found
EVENT MANAGEMENT PROCESSES IN THE CRUISE INDUSTRY: THE CRUISE TERMINAL CONCESSIONAIRES STUDY
No full textI sistemi di programmazione e controllo nella conoscenza dei rischi nei processi operativi.
No full textNel corso dei decenni i concetti di programmazione e di controllo hanno formato e ancora rappresentano oggetto di un dibattito animato nella dottrina economico- aziendale e nella prassi tale da portare alla formulazione di molteplici e differenti significati e nozioni definitorie. In letteratura si riconosce un ruolo cruciale alla programmazione e al controllo quali processi fondamentali alla conduzione dell’azienda secondo principi e logiche razionali. L'attività di governo aziendale, dunque, necessità di architetture di previsione (pianificazione e programmazione) e controllo, nelle loro più variegate accezioni, che si concretizzino in termini contenutistici quale risposta ad una gestione consapevole. In questa prospettiva, abbracciando la visione prevalente del rischio d’azienda nella dottrina economico-aziendale, la domanda di ricerca intende rispondere alla necessità di identificare le principali logiche e strumenti che consentono di individuare le cause di disturbo, in fase di attuazione, all'ordine combinatorio nell’impiego delle risorse economiche opportunamente definito nella fase di programmazione. Richiamando la “metafora dell'arciere”, occorre dotarsi di una architettura efficiente (l'arco) ed efficace (le frecce) per il perseguimento degli obiettivi (bersaglio)
Sustainable Development Goals in the cruise industry: The contribution of sustainability disclosure
No full textAbstract. This paper aims to investigate societal sustainability according to the Sustainable Development Goals (SDGs), that is the 17 global goals for Sustainable Development settled by the United Nations General Assembly in 2015. The study focuses on the cruise industry that is a segment of the wider tourism industry that records a continuous positive trend by increasing its cruisers’ demand and size ships. Drawing from a review of the literature and practice on the topic by integrating the SDGs model and the sustainability disclosure framework, we investigate, through a manual content analysis of sustainability disclosure sources, the major cruise companies for explaining the way in which the cruise industry could follow and achieve the sustainable goals, mostly the SDG 11. Interesting and useful results for the academics and practitioners in the making-decision processes have been discussed
Blockchain technology in supply chain management for sustainable performance: Evidence from the airport industry
No full textThis paper investigates the major implications of blockchain technology for operations management (OM) with afocus on the decision-making processes in supply chain management (SCM) from the perspective of sustainableperformance. The links between blockchain technology, OM, and sustainability issues within SCM are analysed. This two-step research study includes a broad review of the main contributions in the literature that havefocused on blockchain technology and OM in SCM. It covers the airport industry from the perspective of sustainable performance and data analysis by reading and processing financial statements, non-financial reports,and the website of one strategic airport infrastructure in southern Italy. The Italian airport infrastructure investigated successfully adopted the Airport Collaborative Decision Making (A-CDM) platform. This is one of the main blockchain technology applications in the airport industry. It promotes cooperation between the mainplayers in the aviation industry and the air traffic controllers (ATCs) to reduce fragmentation, inefficiency, anduncoordinated operations. It also allows information and data sharing, but it is still not possible to observe a highlevel of sustainable performance.Although the adoption of blockchain technology presents numerous benefits, especially in improving OM,these new technological solutions do not guarantee the achievement of the best performance in terms of effectiveness, efficiency, and sustainability issues. Managers and policy makers need to work together to create areal forum within their collaborative network in which there is a common culture and mutual trust. This articleadds an interesting reading of blockchain technology to the existing research with concerns about OM andsustainability issues within the airport setting in Italy
SDGs and airport sustainable performance: Evidence from Italy on organisational, accounting and reporting practices through financial and non-financial disclosure
No full textThis article investigates the 17 Sustainable Development Goals (SDGs) Agenda introduced by the United Nations in 2015 outlining if and which organisational, accounting and reporting practices are adopted to sustainable performance. Specifically, adopting the sustainability disclosure framework, we analyse how firms within the airport industry achieve the SDGs 11 and 17 showing how the initiatives are developed and implemented. Drawing from a broad review of the main contributions in the research and practice, we conduct a qualitative study through the reading and processing of financial statements and non-financial reports (sustainability and social reporting) of seven major strategic airport infrastructures in Italy to outline the initiatives implemented for meeting the SDGs. The main Italian airport infrastructures investigated still are not able to completely meet the SDGs goals, especially the SDGs 11 and 17, although they mention the SDGs in their financial and non-financial reporting, they still continue to develop and implement some specific initiatives to achieve high sustainable performance. This article outlines the need to create conditions for developing and better implementing the accounting and reporting practices, like the SBSC (Sustainable Balanced Scorecard), as well as adequate organizational architectures and educational training and management programs for achieving the SDGs goals within firms
Accounting for Carbon Neutrality: Corporate Accountability in the Hydrogen Economy
No full textDespite the progress made so far, the links between environmental, social and governance (ESG) sustainability pillars remain underexplored, particularly in the context of firms investing in hydrogen for decarbonization. In essence, hydrogen is a lynchpin connecting engineering ingenuity, economic viability, and strategic business decisions. Its multifaceted role underscores its significance in addressing contemporary challenges, driving innovation, and shaping a sustainable future through the accounting system. This book unravels the complexities of carbon control practices, offering insights into financial, operational, and sustainable dimensions. From the challenges of sustainability transitions and technology adoption to utilize renewable resources and disclosing decarbonization practices, the book explores the critical role of accounting tools and international regulatory frameworks like the United Nations 2030 Agenda, the European Union Green Deal, and Paris Agreement as organizational collective responsibility in shaping a sustainable future. By incorporating stakeholder, stewardship, legitimacy, institutional, and resource dependency theories, the book bridges gaps in academic research and offers a fresh perspective on decarbonization in the hydrogen sector. The qualitative methodology provides a unified vision from strategies to implementation, guiding companies toward the contribution of the carbon neutrality goal in the hydrogen economy while ensuring accountability for their actions, conduct, and sustainability reporting
Introducing the New Journal Accounting and Auditing: Approaches, Ideas, and Proposals
No full textAccounting and auditing are undergoing an unprecedented evolution as institutions, businesses, and individuals recognize the need for every action to contribute to mitigating climate change [...
Port Community System e Smart Port per il miglioramento della performance: il caso del sistema portuale di Amburgo
No full textIl sistema portuale e la complessiva sea-land supply chain rappresentano un campo interessante per studiare gli effetti derivanti dall’adozione di tecnologie digitali per la gestione efficace ed efficiente dei processi operativi ed organizzativi nella loro complessità. Negli ultimi trenta anni, i porti hanno dovuto affrontare numerose sfide ascrivibili alla ratifica di convenzioni internazionali e al recepimento delle direttive europee soprattutto in materia di gestione dei flussi informativi dei sistemi portuali, in particolare al loro grado di digitalizzazione. D’altra parte, i sistemi portuali sono chiamati a gestire anche le criticità connesse ai mutamenti del commercio internazionale, all’introduzione di navi di grandi dimensioni, ai cambiamenti nella domanda di servizi e allo sviluppo delle tecnologie sia a bordo delle navi, sia nelle infrastrutture portuali fino così ad assumere una posizione strategica come “hub port” (Keceli et al., 2008). In particolare, con riguardo alle innovazioni strettamente connesse alla navigazione marittima, nell’ultimo decennio, l’Unione Europea (UE) ha promosso e-maritime, cioè un’iniziativa focalizzata sull’Information Communication Technology (ICT) per migliorare la competitività, la sicurezza e la sostenibilità in materia di navigazione marittima (Pipitsoulis, 2009). Questa iniziativa, derivata dal concetto di e-navigation introdotto dall’International Maritime Organization (IMO), si pone l’obiettivo di promuovere e suggerire modelli efficienti e semplificati grazie al supporto delle tecnologie digitali per favorire la cooperazione e l’interconnettività tra tutti gli attori della filiera marittima. Dunque, l’obiettivo dell’iniziativa e-maritime e della strategia di e-navigation dell’IMO è di raccogliere, integrare, scambiare e analizzare le informazioni marittime a bordo delle navi e in mare aperto (IMO, 2005). Nonostante il settore marittimo continui a registrare una crescente e considerevole adozione di tecnologie digitali sia a bordo delle navi, sia a terra, gli studi su questo tema appaiono ancora frammentari (Joszczuk-Januszewska, 2012, 2013, 2014). Solo recentemente lo studio e lo sviluppo di sistemi informativi per migliorare l’efficienza, la sicurezza e la sostenibilità dell’intero settore marittimo sta accogliendo un crescente interesse da parte della comunità scientifica. In questa direzione, il presente studio mira ad investigare le principali implicazioni nella gestione delle informazioni tra più player dovute a scelte di digitalizzazione dei processi organizzativi e operativi. In particolare, l’attenzione è posta sulle possibili relazioni fra l’adozione di “digital platform”, “accounting information system” e “sustainable performance” nei sistemi portuali. Questo studio dopo aver verificato l’adozione di “smart technologies” quali Industrial Internet of Things (IoT), Industrial Analytics e Cloud Manufacturing (Information Technology – IT) e Advanced Automation, Advanced Human Machine Interface e Additive Manufacturing (Operational Technologies - OT) in uno dei principali sistemi portuali in Europa, quale è Amburgo, si sofferma sul ruolo assunto dalle piattaforme digitali come il “port communty system” (PCS) nei processi organizzativi e operativi e nelle possibili interconnessioni con l’Accounting Information System (AIS) e Management Control System (MCS). Il presente capitolo fornisce un’analisi di queste principali modalità esecutive attraverso le quali l’IT può migliorare le operazioni portuali e i processi globali. Questo capitolo, infatti, fornisce una breve review della regolamentazione a livello internazionale, europeo e nazionale e della letteratura sul tema delle tecnologie smart applicate ai porti portando alla definizione dei c.d. smart port nell’ottica di migliorare la loro performance anche realizzando propriamente una performance sostenibile. Si focalizza l’attenzione su una specifica piattaforma digitale centralizzata per la gestione dei flussi di traffico nella comunità portuale, quale il PCS. Tale piattaforma digitale è investigata anche illustrando la sua funzione e ruolo nell’utilizzo combinato con gli strumenti di Accounting Information System (AIS) e Management Control System (MCS). Il capitolo, inoltre, si conclude con una interessante analisi di un caso rappresentativo di smart port, ossia il sistema portuale di Amburgo
Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic literature review
No full textPurpose
Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).
Design/methodology/approach
A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.
Findings
The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.
Originality/value
Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals
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