| 1. |
- Argento, Daniela, et al.
(author)
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Competing logics in the expansion of public service corporations
- 2016
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In: Utilities Policy. - 0957-1787 .- 1878-4356. ; 40, s. 125-133
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Journal article (peer-reviewed)abstract
- This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.
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| 2. |
- Argento, Daniela, et al.
(author)
-
Competing logics in the expansion of public service corporations
- 2016
-
In: Utilities Policy. - : Elsevier BV. - 0957-1787. ; 40, s. 125-133
-
Journal article (peer-reviewed)abstract
- This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.
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| 3. |
- Argento, Daniela, et al.
(author)
-
From sustainability to integrated reporting : the legitimizing role of the CSR manager
- 2019
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In: Organization & environment. - 1086-0266 .- 1552-7417. ; 32:4, s. 484-507
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Journal article (peer-reviewed)abstract
- This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization and then sharessuch central role with other organizational professionals once the change has been implemented.
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| 4. |
- Argento, Daniela, et al.
(author)
-
From sustainability to integrated reporting : the legitimizing role of the CSR manager
- 2019
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In: Organization & environment. - : SAGE Publications. - 1086-0266 .- 1552-7417. ; 32:4, s. 484-507
-
Journal article (peer-reviewed)abstract
- This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization andthen sharessuch central role with other organizational professionals once the change has been implemented.
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| 5. |
- Argento, Daniela, et al.
(author)
-
The facets of the sustainability paradox
- 2022
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In: Meditari Accountancy Research. - : Emerald Group Publishing Ltd.. - 2049-372X .- 2049-3738. ; 30:7, s. 26-48
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Journal article (peer-reviewed)abstract
- Purpose – This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and make sense of sustainability and thereby contribute to the sustainability paradox. Design/methodology/approach – In a case study on IREN, an Italian listed multi-utility with considerable engagements with sustainability, data collection through interviews, e-mails and document analysis revealed contradictions raised by directors and middle managers. Findings were analyzed by iterating with the literature used to frame this study, which combines organizational sensemaking, paradoxes and management control. Findings – The sustainability paradox comprises various facets. Directors and middle managers interpret sustainability differently depending on their role within the organization and their perceptions of the concept itself. Different interpretations thus occur within and across organizational levels and functions, impacting how sustainability is implemented and monitored. The use of parallel management control systems (MCSs) reflects multiple and fragmented sensemaking, which explains the facets of the sustainability paradox. Research limitations/implications – Although this work illuminates the role played by individuals at top- and middle-management organizational levels and MCSs in relation to the sustainability paradox, more research is needed on how individuals make sense of sustainability at the lowest organizational levels. Practical implications – Organizations claiming commitment to sustainability must establish communication forms on the practicalities of sustainability throughout the organization to stimulate shared sensemaking and the design and use of inclusive MCSs. Originality/value –This paper explains why and how organizations unconsciously enact various facets of the sustainability paradox.
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| 6. |
- Broccardo, Laura, et al.
(author)
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Digitalization and Management Control in the Public Sector : What is Next?
- 2023
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In: Handbook of Big Data and Analytics in Accounting and Auditing. - Singapore : Springer Nature. ; , s. 279-308
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Book chapter (pop. science, debate, etc.)abstract
- Digitalization has become increasingly important over the years because of the potential opportunities and advantages it offers, both in terms of organizations’ management and performances and various stakeholder relationships. If integrated with management accounting systems, these benefits—derived from the implementation and use of digital tools—can increase. However, it is argued that there is still a long way to go, especially in the public sector. There is no clarity about the degree of digitalization and whether public sector organizations are prepared to implement digital tools in their management control systems (MCS). Therefore, this chapter, through a systematic literature review, aims to clarify how the implementation of digital tools influences the MCS of public sector organizations. The literature review reveals few studies on such topics for the public sector, which has a greater need of quantitative and qualitative studies. Furthermore, although the internal and external benefits associated with the use of digital tools in MCS are recognized, such tools seem to have an unexpressed potential in the public context. This chapter also adds to the knowledge of both practitioners and academics as it unveils a lack of innovative technical solutions that can support MCS and its integration with digitalization, which should be strengthened to improve decision-making processes.
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| 7. |
- Truant, Elisa, et al.
(author)
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Disclosing strategies and business models in the integrated report
- 2019
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In: Symphonya. Emerging issues in management. - 1593-0319. ; :1, s. 108-128
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Journal article (peer-reviewed)abstract
- The purpose of this paper is to explore the extent to which strategies and business models (BMs) are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari and De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the ‘black box’ of corporate strategy disclosures, showing how they can evolve over time. The findings reveal a resistance to fully communicating sensitive corporate information related to strategic goals and their implementation.
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| 8. |
- Truant, Elisa, et al.
(author)
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Disclosing strategies and business models in the integrated report
- 2019
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In: Symphonya. Emerging issues in management. - : Universita degli Studi di Milano-Bicocca Symphonya Emerging Issues in Management. - 1593-0319. ; :1, s. 108-128
-
Journal article (peer-reviewed)abstract
- The purpose of this paper is to explore the extent to which strategies and business models (BMs) are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari and De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the ‘black box’ of corporate strategy disclosures, showing how they can evolve over time. The findings reveal a resistance to fully communicating sensitive corporate information related to strategic goals and their implementation.
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| 9. |
- Truant, Elisa, et al.
(author)
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Disclosing strategies and business models in the integrated report : mission (im)possible
- 2019
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Conference paper (peer-reviewed)abstract
- Although various studies already exist on integrated reporting, gaps remain to be filled. The disclosure of strategies and business models (BMs) has not yet been investigated in depth in the literature. The purpose of this paper is to explore the extent to which strategies and BMs are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari & De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the “black box” of corporate strategy disclosures, showing how they can evolve over time. The findings reveal potential reasons for the resistance to fully communicating sensitive corporate information related to strategic goals and their implementation. Specifically, changes in key managerial roles affect the process of sharpening the disclosures in IRs.
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