AIDEA Conference 2026

«Le Intelligenze Aziendali per la competitività sostenibile e il bene comune»

AIDEA2026 Tracks

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Track 1 - CREARE VALORE PUBBLICO SOSTENIBILE: SFIDE E OPPORTUNITÀ PER IL MANAGEMENT

Coordinators: Denita Cepiku

Track 1 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.203 Secondo Piano

Chairs: Luca Del Bene

L'Adozione dell'Intelligenza Artificiale nelle Grandi Amministrazioni Pubbliche: Il Caso dell'Istituto Nazionale di Statistica Italiano
full paper
Luigina Paglieri, Fabiana Scalabrini, Andrea Bonomi Savignon, Massimo Fedeli , Sara Letardi, Simona Pace, Valeria Prigiobbe
Presenter Fabiana Scalabrini

PUBLIC MANAGEMENT AND THE CONJUNCTION FALLACY: COMPARING HEALTHCARE PROFESSIONALS AND ARTIFICIAL INTELLIGENCE DECISION-MAKERS
full paper
Nicola Belle, Paola Cantarelli, Luca Scopis
Presenter Nicola Belle

Co-produzione algoritmica: ripensare il valore pubblico nell’era dell’IA
full paper
Greta Nasi, Elio Borgonovi, Alessandro Spano
Presenter Alessandro Spano

The digitalization of public services: lights and shadows from the point of view of the users
full paper
Sara Giovanna Mauro, Federico Bertacchini, Ulpiana Kocollari, Andrea Tenucci
Presenter Federico Bertacchini

AI-Driven Transformation of Public Workforce Skills: Insights from Bibliometric-Systematic Literature Review
full paper
Eleonora Petrazzuoli, Riccardo Michele Colangelo, Maria Menshikova, Vito Saverio Cicoira, Nunzia Cosmo
Presenter Eleonora Petrazzuoli

Track 1 - Session II

Thursday 22 January 2026 16:15-17:30 Aula SF.207 Secondo Piano

Chairs: Enrico Bracci

Determinants of public-value oriented strategic planning: a configurational approach
full paper
Marco Mastrodascio, Denita Cepiku, Francesco Vidè, Tommaso Cassani
Presenter Marco Mastrodascio

Bricolage in Strategic Planning: Smart Working and Strategic Change in the PIAO for Public Value
full paper
Francesca Manes Rossi, Rebecca Orelli, Valeriia Melnyk
Presenter Francesca Manes Rossi

Budgeting for intra-generational equity: critical success enablers
full paper
Denita Cepiku, Lorenzo Costumato, Riccardo Mussari
Presenter Lorenzo Costumato

Pianificare e misurare in modo integrato e funzionale al Valore Pubblico. Il contributo economico aziendale agli indirizzi metodologici sul PIAO del Dipartimento della Funzione Pubblica
full paper
Enrico Deidda Gagliardo, Luca Papi, Giorgia Gobbo, Riccardo Ievoli
Presenter Enrico Deidda Gagliardo

The weight of walls: spatial responsibility and mission integrity in cultural organizations
full paper
Laura Mariani, Gaia Bassani, Paolo Ferri, Mariafrancesca Sicilia
Presenter Laura Mariani

Track 1 - Session III

Thursday 22 January 2026 16:15-17:30 Aula SF.208 Secondo Piano

Chairs: Lucia Biondi

Le aziende di trasporto pubblico locali tra assetto proprietario e strategia ESG: un’analisi empirica
full paper
Federica Ricci, Gaetano Della Corte, Vincenzo Scafarto, Angela Oksana Fiorella, Leonzio Capparelli
Presenter Federica Ricci

Heritage assets recognition and disclosure: impact on citizens’ perceptions
full paper
Fabio Cosimo Calò, Eugenio Anessi Pessina, Cecilia Langella
Presenter Cecilia Langella

Green and Sustainable Public Procurement Research: A systematic literature review and bibliometric analysis
full paper
Luca Ferri, Maria Iuorio, Marco Maffei, Annamaria Zampella
Presenter Luca Ferri

The Visibility of Public Value: A Critical Examination of Sustainability Disclosure in Water Utilities
full paper
Gabriella D'Amore, Di Fraia Alessandra, Sabrina Pisano, Loris Landriani
Presenter Gabriella D'Amore

FROM COMPLIANCE TO CONTROL: MONETIZING SUSTAINABILITY UNDER CSRD THROUGH SOCIAL VALUE ADDED - The Case of a Publicly-Owned Logistics Hub
full paper
Lavinia Pastore, Francesco Bianchi, Alba Maria Gallo, Domenico Pellecchia
Presenter Lavinia Pastore

Track 1 - Session IV

Thursday 22 January 2026 17:30-18:45 Aula SF.203 Secondo Piano

Chairs: Alessandro Spano

Artificial Intelligence Adoption in Public Organizations: Evidence of the Italian Welfare Agency
full paper
Luigina Paglieri, Fabiana Scalabrini, Greta Nasi, Denita Cepiku
Presenter Luigina Paglieri

Sfide e opportunità per l’utilizzo dell’Intelligenza Artificiale nella gestione del rischio – Prospettive di ricerca futura per gli studi di public management
full paper
Alba Gallo, Lorenzo Costumato, Ubaldo Comite
Presenter Lorenzo Costumato

Quale management pubblico nell’innovazione dei servizi amministrativi e creazione di valore nell’era dell’Intelligenza Artificiale? Alcune esperienze e riflessioni.
full paper
Anna Francesca Pattaro, Stefano Tripi
Presenter Anna Francesca Pattaro

Smart working and cognitive governance: motivations, enabling skills, and organizational effects in Italian Public Administrations
full paper
Pasquale Ruggiero, Gaetano Saporito, Leonardo Ioannucci
Presenter Leonardo Ioannucci Gaetano Saporito

Track 1 - Session V

Thursday 22 January 2026 17:30-18:45 Aula SF.207 Secondo Piano

Chairs: Enrico Deidda Gagliardo

Managing intellectual capital through collective intelligence: Public value creation in evolving healthcare
full paper
Chiara Oppi, Cristiana Cattaneo, Giovanna Galizzi
Presenter Chiara Oppi

Tra adempimento e innovazione: il PIAO come leva di Valore Pubblico nelle Aziende Sanitarie Locali
full paper
Simona Ranaldo, Graziana Galeone, Antonio Nisio
Presenter Simona Ranaldo Graziana Galeone

ECOSISTEMI IMPRENDITORIALI ED EVOLUZIONE DELLA RETE. IL CASO GFF
full paper
Antonio Botti, Massimiliano Vesci, Eleonora Russo
Presenter Antonio Botti

Exploring Public Value Creation through Social Entrepreneurship: A Business Model Perspective in Sport Recreational Services
full paper
Angela Rizzo, Mattia Martini, Maikel Waardenburg
Presenter Angela Rizzo

Stakeholder, Public Value, and New Public Management in the Context of Italian Universities' Third Mission
full paper
Federica Farneti, Cristina Gianfelici, Ann Martin-Sardesai, James Guthrie
Presenter Federica Farneti

Track 1 - Session VI

Thursday 22 January 2026 17:30-18:45 Aula SF.208 Secondo Piano

Chairs: Lucia Giovanelli

“Order or disorder, that is the question” Unveiling the dilemma in robust governance
full paper
Maria Cucciniello, Daniela Cristofoli, Marta Micacchi, Greta Nasi, Benedetta Trivellato
Presenter Maria Cucciniello Benedetta Trivellato

Dal finanziamento all’eco-innovazione: la mediazione della collaborazione pubblico-privato
full paper
Salvatore Tallarico, Simone Lazzini
Presenter Salvatore Tallarico Simone Lazzini

Understanding Readiness for Accrual Accounting in Italian Municipalities: Results from a Large-Scale Survey
full paper
Francesco Badia, Maria Carmela Serluca
Presenter Francesco Badia

Le esperienze museali come risorse per migliorare il benessere della Silver Generation: stato dell’arte e prospettive di ricerca future
full paper
Giorgia Natoli, Antonella Bozzi, Ida De Majo
Presenter Giorgia Natoli

Use and usability of environmental and infrastructural performance indicators by public managers
full paper
Enrico Bracci, Annalaura Francesconi, Maria Caterina Cicciù
Presenter Maria Caterina Cicciù

Track 1 - Session VII

Friday 23 January 2026 08:30-09:30 Aula SF.203 Secondo Piano

Chairs: Paolo Ricci

The Development of IPSAS 46: Public Sector Measurement
extended abstract
Francesco Capalbo, Nicoletta Mottola, Alessia Rotili, David Watkins
Presenter Alessia Rotili Francesco Capalbo

EXPLORING TRANSFORMATIVE APPROACHES TO SUSTAINABILITY MANAGEMENT IN ITALIAN LOCAL GOVERNMENTS
extended abstract
Luca Bartocci, Alberto Burchi
Presenter Luca Bartocci Alberto Burchi

Giustizia ed Apartheid Climatici: Analisi Bibliometrica della Letteratura e Relativi Fallimenti nei Processi di Accountability e Governance
extended abstract
Sandro Brunelli
Presenter Sandro Brunelli

I controlli informali come leve della responsabilità sociale nel settore pubblico
extended abstract
Domenico Raucci, Manuela Paolini
Presenter Manuela Paolini

From Regional Councils to Clinics: The Multilevel Influence of Female Leadership on Career Trajectories in Public Healthcare Organizations
extended abstract
Alessia Poli, Anna Prenestini, Fabrizia Sarto, Marta Marsilio
Presenter Alessia Poli

Track 1 - Session VIII

Friday 23 January 2026 08:30-09:30 Aula SF.209 Secondo Piano

Chairs: Eugenio Anessi Pessina

“In between (public) values”: accounting and accountability roles in the judicial sector sustainability path
extended abstract
Pietro Pavone, Renato Civitillo, Floriana Fusco
Presenter Pietro Pavone

Ripensare la materialità per la pubblica amministrazione: un approccio integrato per rafforzare accountability e valore pubblico
extended abstract
Davide Tonoli, Laura Rocca, Davide Giacomini
Presenter Davide Tonoli

Public Value Creation Mechanisms in Municipal Elderly Services: A Multi-Level Analysis of Organizational Practices and Wellbeing Experiences
extended abstract
Magda Touti, Fabiola Sfodera, Luca Dezi
Presenter Magda Touti

Governance of services for minors and sustainable public value: an analysis of the foster care system in Italy
extended abstract
Antonio D’andreamatteo, Katia Giusepponi , Gianluca Antonucci
Presenter Antonio D’andreamatteo Katia Giusepponi

Strategizing for Public Value Creation: the role of Public Actors in shaping Social Entrepreneurship Ecosystems
extended abstract
Antonella Di Maso, Angela Rizzo, Alessandro Angelo Sancino
Presenter Antonella Di Maso Angela Rizzo

Valore pubblico e prospettiva di genere: evidenze dai PIAO dei mega Atenei italiani
full paper
Giulia Favetti, Carlo Vermiglio, Valeria Naciti
Presenter Giulia Favetti

Placing childcare services in public management and administration research: a review of literature
extended abstract
Agnese Gatti
Presenter Agnese Gatti

Comunità Energetiche Rinnovabili in Partenariato Pubblico-Privato in Italia: strumento di governance collaborativa per la creazione di valore pubblico sostenibile.
extended abstract
Caterina Aura, Franco Ernesto Rubino
Presenter Caterina Aura

Track 1 - Session IX

Friday 23 January 2026 08:30-09:30 Aula SF.207 Secondo Piano

Chairs: Piervito Bianchi, Cecilia Langella

Detecting Corruption: The Role of Anti-Corruption Measures in Italian Municipalities
full paper
Giuseppe D'Onza, Romina Rakipi, Daniele Tammaro, Diletta Vito
Presenter Diletta Vito

From Risk Management to Protection Governance: Rethinking Management in an Era of Systemic Vulnerabilities
full paper
Antonio Walter Rauti
Presenter Antonio Walter Rauti

The state of the internal audit function in Italian public sector administrations: an organisational change perspective
full paper
Giorgia Mattei, Carlo Regoliosi, Francesca Massa
Presenter Francesca Massa

L’assenza di pratiche contabili adeguate e la persistenza di network corruttivi nei comuni infiltrati dalla Mafia
full paper
Enrico Bracci, Paolo Esposito, Vincenzo Riso, Massimiliano Tufo
Presenter Massimiliano Tufo

Track 1 - Session X

Friday 23 January 2026 09:30-10:30 Aula SF.203 Secondo Piano

Chairs: Paolo Ricci

The combinations of conditions that lead to increased effectiveness of performance measurement systems in health services. A fuzzy set qualitative comparative analysis of Italian regional health services
extended abstract
Lucia Giovanelli, Federico Rotondo, Nicoletta Fadda, Russell Mannion
Presenter Federico Rotondo

Stakeholder Engagement in Public Sustainability Strategies: Evidence from Italian Regional Public Administrations
extended abstract
Roberto Fragomeli, Silvana Signori
Presenter Roberto Fragomeli

Il PIAO come leva per la sostenibilità nel sistema universitario italiano
extended abstract
Eleonora Cardillo, Angela Maria Greco, Mariastella Messina, Elisa Rita Ferrari
Presenter Mariastella Messina Eleonora Cardillo

Integrating Sustainable Development Goals in Local Strategies: Insights and Lessons from the Italian Experiences
extended abstract
Elisabetta Reginato, Michela Floris, Isabella Fadda, Patrizia Modica, Paola Paglietti
Presenter Isabella Fadda

Building Financial Sustainability in Public Research Networks: Insights from an Action Research Study within SUS-MIRRI.IT
extended abstract
Edoardo Borlatto, Edoardo Crocco, Elisa Truant, Valeria Priogione, Cristina Varese
Presenter Edoardo Borlatto

Track 1 - Session XI

Friday 23 January 2026 09:30-10:30 Aula SF.209 Secondo Piano

Chairs: Enrico Guarini

SMART CITY PROJECT ORGANIZATIONAL DESIGN FOR PUBLIC VALUE: A CONFIGURATIONAL APPROACH
extended abstract
Emanuele Gabriel Margherita, Stefania Denise Escobar, Giovanni Esposito, Nathalie Crutzen
Presenter Emanuele Gabriel Margherita

I SISTEMI INFORMATIVI A SUPPORTO DELLE CENTRALI OPERATIVE TERRITORIALI (COT): UN’ANALISI EMPIRICA PUBLIC VALUE-ORIENTED
extended abstract
Francesco Maria Nacci, Piervito Bianchi, Fiorella Pia Salvatore, Nunzio Angiola
Presenter Francesco Maria Nacci

Digital Twin urbani e creazione di valore pubblico. Analisi multicase dei processi di programmazione e sostenibilità nelle città italiane.
extended abstract
Giuseppe Maria Bifulco, Giuseppe Maria Bifulco, Rubina Michela Galeotti
Presenter Rubina Michela Galeotti

La creazione di valore pubblico in tempi di scarsità: l’innovazione amministrativa e resilienza nei comuni in difficoltà finanziaria
extended abstract
Eleonora Leandri, Maria Teresa Nardo
Presenter Eleonora Leandri

Creating Public Value Through Digital Twins: An Institutional Analysis of Climate Resilience Governance in London.
extended abstract
Besjon Tanuzi, Angelo Paletta, Genc Alimehmeti
Presenter Besjon Tanuzi

Integrating Public Sector Accounting and Public Value: Evidence from Public Housing Systems
extended abstract
Alessandro Furnari, Eugenia Miraglia, Eleonora Perobelli, Raffaella Saporito
Presenter Alessandro Furnari

Tra creazione e distruzione: rendicontare il valore sostenibile negli ecosistemi dei servizi pubblici digitali.
extended abstract
Marta Marsilio, Martina Pisarra, Letizia Magnani, Francesco Maria Spano
Presenter Marta Marsilio

On the configuration of management control packages in inter-organizational settings: Experiences from public healthcare services
extended abstract
Guido Noto, Antonio Davide Barretta
Presenter Guido Noto

Rethinking Sport in Public Governance: Policy Challenges and Accountability Perspectives
extended abstract
Gianluca Antonucci, Elio Borgonovi, Hiroko Kudo, Elisabetta Trinchero
Presenter Gianluca Antonucci

Track 1 - Session XII

Friday 23 January 2026 11:00-11:45 Aula SF.203 Secondo Piano

Chairs: Andrea Bonomi Savignon

Getting a grip on the effects of artificial intelligence on accountability: a systematic literature review of algorithmic decision-making in public administration
extended abstract
Vincenzo Vignieri, Simona Caramia
Presenter Vincenzo Vignieri

Ripensare la governance HRM del settore pubblico. Un’indagine esplorativa nei paesi OCSE
extended abstract
Nicola Capolupo, Emilia Romeo, Gandolfo Dominici, Valerio Giampaola
Presenter Nicola Capolupo

Intelligenza Artificiale e readiness organizzativa nella PA locale: il caso del Comune di Sezze
extended abstract
Sabrina Restante, Francesco Bellini, Irina Gorelova, Bernardino Quattrociocchi
Presenter Sabrina Restante

L’Intelligenza Artificiale come leva strategica nella programmazione razionale nella PA: un’indagine sui Comuni italiani
extended abstract
Alessandro D'Aquino, Simone Cifolelli, Marco Berardi, Andrea Ziruolo
Presenter Alessandro D'Aquino

Multistakeholder Digitalization Processes in the Public Sector: a Socio-Technical System perspective on challenges and opportunities
extended abstract
Sara Giovanna Mauro, Cecilia Correggi
Presenter Cecilia Correggi

I determinanti della trasformazione digitale nell’amministrazione pubblica: un’analisi bibliometrica e manuale dei contenuti
extended abstract
Giulia Muraca, Laura Ferraro, Franco Ernesto Rubino, Eleonora De Luca
Presenter Giulia Muraca

Track 1 - Session XIII

Friday 23 January 2026 11:00-11:45 Aula SF.209 Secondo Piano

Chairs: Lorenzo Pratici

Between the bright and dark side of co-production: analysing co-assessment in healthcare through the lens of paradox theory
extended abstract
Martina Pisarra, Marta Ingaggiati, Giovanni Barbato, Adina Dudau
Presenter Martina Pisarra

Including co-assessment in the performance evaluation systems of public organizations
extended abstract
Milena Vainieri, Elena Maggioni, Giaele Moretti
Presenter Elena Maggioni Giaele Moretti

Strategies for mediating downstream citizen voice into public policy and service ecosystems - what, how and why?
extended abstract
Rebecca Kirley, Juan Pablo Ripamonti, Maria Cucciniello
Presenter Rebecca Kirley

Service model innovation at the public servants and people layer: a review of reviews on research trends and conceptual frameworks in public management
extended abstract
Elena Maggioni, Francesca Pennucci, Milena Vainieri
Presenter Elena Maggioni

Citizens’ Perspectives on Co-Assessing Public Services: A Q-Methodology Exploration
extended abstract
Antonella Di Maso, Carmela Barbera, Luigi Reggi, Mariafrancesca Sicilia
Presenter Antonella Di Maso Carmela Barbera

Track 2 - GLI STUDI DI FINANCIAL ACCOUNTING TRA INTELLIGENZE AZIENDALI E BENE COMUNE

Coordinators: Marco Maria Mattei

Track 2 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.109 Primo Piano

Chairs: Angela Pettinicchio

Accounting professionals navigating Artificial Intelligence: A configurational analysis
full paper
Laura Mariani, Sabrina Gigli, Enrico Supino
Presenter Laura Mariani

Sentiment Management: AI-based Evidence from Earnings Guidance
full paper
Jonathan Berkovitch, Doron Israeli, Ron Kasznik
Presenter Jonathan Berkovitch

It’s the Human Touch! Performance of Large Language Models in Highly-Specific Domains
full paper
Francesco Grossetti, Miles Gietzmann, Craig M. Lewis
Presenter Francesco Grossetti

Artificial intelligence and IFRS application: A proposal for a competency-based expert assessment method
full paper
Massimo Albanese, Alberto Quagli, Paola Ramassa
Presenter Massimo Albanese

Intelligenza Contabile versus Intelligenza Artificiale: Innovazione nella didattica e sviluppo di un plugin di contabilità generale
full paper
Silvia Angeloni, Marco Pino
Presenter Silvia Angeloni

Track 2 - Session II

Thursday 22 January 2026 16:15-17:30 Aula SF.108 Primo Piano

Chairs: Mauro Romano

Can the Voluntary Disclosure of Digital Technologies Enhance Consolidated Financial Statements’ Value Relevance? An Empirical and Content Analysis of Italian Listed Companies
full paper
Francesco Sotti, Elisa Maccagni, Elettra Giulia Beatrice Bandi
Presenter Elisa Maccagni Francesco Sotti

Corporate risk disclosure and corporate resilience
full paper
Francesca Rossignoli, Cristina Florio, Pujun Liu
Presenter Francesca Rossignoli Pujun Liu

Dallo IAS 1 all’IFRS 18: l’evoluzione della presentazione di bilancio alla luce delle esigenze informative degli stakeholder
full paper
Marisa Agostini, Carlo Marcon
Presenter Marisa Agostini Carlo Marcon

Developing a Framework for Connectivity between Financial and Sustainability Reporting
full paper
Matteo Molinari, Carungu Jonida, Charl De Villiers, Ruth Dimes
Presenter Matteo Molinari

Le sfide delle organizzazioni ibride: trattamento contabile e disclosure nei bilanci dei concessionari di servizi pubblici
full paper
Paolo Esposito, Renato Civitillo, Elisa Rita Ferrari, Floriana Fusco, Massimiliano Tufo
Presenter Massimiliano Tufo

Track 2 - Session III

Thursday 22 January 2026 17:30-18:45 Aula SF.109 Primo Piano

Chairs: Paola Ramassa

Mors tua vita mea? The stock market effect of ESG violations on competitors
full paper
Carlo D'Augusta, Annalisa Prencipe, Ariela Caglio
Presenter Carlo D'Augusta

Learning from peer firms: The effect of financial reporting comparability on ESG efficiency
full paper
Martina Prisco, Riccardo Macchioni, Clelia Fiondella
Presenter Martina Prisco

Greenwashing or Genuine Commitment: The impact of Earnings Management on Sustainability Disclosures under the moderating role of Corporate Governance and National Culture
full paper
Uzma Perveen, Filippo Zanin
Presenter Uzma Perveen

Mapping Corporate SDG Disclosure Literature: Trends, Impact and Thematic Domains
full paper
Marco Avenia, Simone Terzani, Paola Musile Tanzi
Presenter Marco Avenia

Tone vs. Substance: A Text-Performance Discrepancy Approach to Detect Greenwashing
full paper
Luca Menicacci, Francesco Reggiani
Presenter Luca Menicacci

Track 2 - Session IV

Friday 23 January 2026 08:30-09:30 Aula SF.109 Primo Piano

Chairs: Donatella Busso

Accounting Meets Culture: How Organizational Archetypes Shape the Value Relevance of Discretionary Loan Loss Provisions
full paper
Alessandra Allini, Gianluca Ginesti, Annamaria Zampella, Ilaria Martino
Presenter Ilaria Martino

Risk disclosure in a new risk landscape: the determinants of global risk reporting
full paper
Alessandro Bulgarelli
Presenter Alessandro Bulgarelli

Non-Articulation in Cash Flow Reporting: Evidence from the Mandatory Adoption of the Statement of Cash Flows under Italian GAAP
full paper
Pietro Fera, Nicola Moscariello, Claudio Teodori, Chiara Bettinsoli, Tommaso Fabi, Silvia Persichetti
Presenter Pietro Fera

Terrorism Exposure and Accrual Quality: Evidence from EU Listed Firms
extended abstract
Gianmarco Salzillo, Gianluca Gabrielli
Presenter Gianmarco Salzillo

Track 2 - Session V

Friday 23 January 2026 08:30-09:30 Aula SF.202 Secondo Piano

Chairs: Simone Terzani

Cybersecurity Expenditures and Intangible Assets: The IAS 38 Control Criterion under the DORA Framework
extended abstract
Marco Venuti, Sabrina Pucci
Presenter Marco Venuti Sabrina Pucci

Female Leadership and the Dynamics of Generational Succession in Family Firms: A Multi-Case Qualitative Analysis
extended abstract
Gabriella Bosco, Diana Ferullo , Natalia Aversano , Paolo Tartaglia Polcini
Presenter Gabriella Bosco

Le aree di bilancio maggiormente interessate da condotte illecite: red flags ed evidenze empirico-giurisprudenziali dalle pronunce della Cassazione
extended abstract
Francesco Capalbo, Nicoletta Mottola, Alessia Rotili, Margherita Smarra
Presenter Nicoletta Mottola Francesco Capalbo

L’intelligenza artificiale nei sistemi di early warning contabili: verso un nuovo modello di rilevazione della crisi d’impresa
extended abstract
Marco Lacchini, Benedetta Cuozzo, Florinda Petrecca, Salvatore Vallefuoco, Maria Schimperna
Presenter Salvatore Vallefuoco

Opening the Black Box:Exploring the Relationships between the KPIs of the EU Green Taxonomy
extended abstract
Alberto Quagli, Francesco Avallone, Elisa Roncagliolo
Presenter Elisa Roncagliolo

Slow Justice, Fast Evasion: Court Backlogs and Corporate Tax Avoidance
extended abstract
Gianluca Gabrielli, Federico Bertacchini
Presenter Gianluca Gabrielli

Internally Generated Intangible Assets and the Prudence-Conservatism Debate: A Systematic Literature Review
extended abstract
Raffaele Morrone, Pietro Fera
Presenter Raffaele Morrone

Track 2 - Session VI

Friday 23 January 2026 09:30-10:30 Aula SF.109 Primo Piano

Chairs: Andrea Lionzo

The Predictive Role of Intellectual Capital in Corporate Bankruptcy: Evidence from Unlisted Firms
full paper
Luca Baccarini, Marco D'Ezio, Simone Poli
Presenter Luca Baccarini

Do Audit Partner Rotations Have Spillover Effects on Non-Rotated Clients?
full paper
Mario Daniele, Angela Pettinicchio, Mara Cameran
Presenter Mario Daniele

Economists’ herding behavior and the presence of in-house corporate analysts
full paper
Claudia Imperatore, Andrea Bafundi
Presenter Claudia Imperatore

A Chimera or a Catalyst? Minority Shareholder Representation and Corporate Innovation
full paper
Giorgio Ricciardi, Nicola Moscariello, Pietro Fera, Raffaele Morrone
Presenter Giorgio Ricciardi

Track 3 - GOVERNANCE, STRATEGIE, ACCOUNTING: INTELLIGENZE MANAGERIALI PER LA SOSTENIBILITÀ

Coordinators: Francesco De Luca

Track 3 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.301 Sala Convegni Terzo Piano

Chairs: Francesco De Luca

Double Materiality Assessment and the Assurance Expectation Gap under the CSRD: A Rhetorical Analysis
full paper
Silvia Panfilo, Francesco Scarpa, Chiara Mio, Joanna Krasodomska
Presenter Silvia Panfilo Francesco Scarpa

Making (Non)Sense of the CSRD: The Opacity Cascade in SMEs' Sustainability Reporting
full paper
Maria Cristina Zaccone, Chiara Arrighini
Presenter Maria Cristina Zaccone

CSR Reporting and Enterprise Value: The Moderating Role of Regulatory Quality in the European context
full paper
Mauro Romano, Antonio Corvino, Christian Favino, Chiara Pia Saraò, Antonietta Trecca
Presenter Chiara Pia Saraò

Mandatory ESG reporting and managerial opportunism: International evidence
full paper
Francesco Scarpa, Marco Fasan, Cláudio Soerger Zaro, Elise Soerger Zaro, Paulo Henrique De Oliveira Hoeckel
Presenter Francesco Scarpa

Green Innovation and Managerial Transformation through ESG Reporting: Operationalizing ESRS–GRI Interoperability in the European Energy Sector
full paper
Davide Ricciardi, Bruno Marsigalia
Presenter Davide Ricciardi

Track 3 - Session II

Thursday 22 January 2026 16:15-17:30 Aula SF.304 Terzo Piano

Chairs: Marco Maffei

Alignment between sustainability reports and sustainability strategies: Evidence from Italian companies
full paper
Benedetta Pipino, Daniela Quintanilla Segovia, Irmak Sen, Dmitrii Gribovskii, Valentina Beretta, Eugenia Parodi
Presenter Benedetta Pipino Dmitrii Gribovskii

Implementing double materiality in practice: evidence from Italian early adopters of the CSRD
full paper
Mariella Colantoni, Alessandro Lai, Riccardo Stacchezzini
Presenter Mariella Colantoni

Gestire la complessità nella pianificazione di sostenibilità: un’analisi qualitativa
full paper
Vincenzo Riso, Silvia Cantele, Silvia Vernizzi
Presenter Vincenzo Riso

Engaging Consumers Through Dialogic Sustainability Communication: Experimental Evidence from Acea’s Digital Strategy
full paper
Valeria Auciello, Silvia Testarmata, Alessandro Giosi
Presenter Valeria Auciello

Are DE&I issues relevant in Integrated Reporting?
full paper
Valentina Beretta, Sara Trucco, Maria Chiara Demartini
Presenter Valentina Beretta

Track 3 - Session III

Thursday 22 January 2026 16:15-17:30 Aula SF.303 Terzo Piano

Chairs: Andrea Melis

CEO Attributes and Corporate Engagement in Biodiversity Disclosure
full paper
Giuseppe Nicolò, Nicola Raimo, Filippo Vitolla, Paolo Tartaglia Polcini, Vitiana L'Abate
Presenter Vitiana L'Abate

Corporate Governance and ESG Performance: A Comparative Review across Institutional Contexts
full paper
Ernest Paapa Kwaku Kyereh, Andrea Bafundi, Marco Ghitti
Presenter Ernest Paapa Kwaku Kyereh

The Role of the Chief Sustainability Officer in CSR Disclosure in Business Plans: An Empirical Analysis of Italian Companies
full paper
Beatrice Sveva Stasi, Sara Saggese, Fabrizia Sarto
Presenter Beatrice Sveva Stasi

From Reports to Digital Narratives: Sustainability Communication in International Higher Education
full paper
Luca Baschieri, Valentina Minutiello, Patrizia Tettamanzi
Presenter Luca Baschieri

Integrating Islamic Finance Principles with ESG Criteria: A Bibliometric Exploration of Global Trends and Impact within the 2030 Agenda
full paper
Paolo Biancone, Davide Calandra, Federico Chmet, Federico Lanzalonga
Presenter Federico Lanzalonga

Track 3 - Session IV

Thursday 22 January 2026 16:15-17:30 Aula SF.112 Primo Piano

Chairs: Giuseppe D'Onza

Discovering a Supra-Organizational Business Model: When Pervasive Collaboration Along the Supply Chain Allows for a Sustainable Virtuous Circle
full paper
Paolo Di Toma, Cecilia Correggi
Presenter Paolo Di Toma

Impact-Oriented Management Control Systems: A systematic literature review and research agenda
full paper
Edoardo Crocco, Lorenzo Brusco, Francesca Culasso, Massimo Cane
Presenter Edoardo Crocco

Planting FLAGs Along the Supply Chain: A Multi-Tier Decomposition Approach to Governing Sustainability Through Visibility
full paper
Ulpiana Kocollari, Federico Bertacchini, Fabio Demaria, Maddalena Cavicchioli
Presenter Federico Bertacchini Ulpiana Kocollari

Licensing Auditing: Designing Contractual Assurance Mechanisms for IP Control
full paper
Nicola Rappazzo, Huy Le, Carmelo Marisca, Ivan Paul Grixti
Presenter Huy Le

Closing the loop: How Circular Economy enhances acquirer performance through due diligence in M&A deals
full paper
Flavio Spagnuolo, Fiorenza Meucci, Rosanna Spanò, Gianluca Ginesti, Adele Caldarelli
Presenter Flavio Spagnuolo

Track 3 - Session V

Thursday 22 January 2026 17:30-18:45 Aula SF.301 Sala Convegni Terzo Piano

Chairs: Francesco Avallone

Digital Capital and Risk Exposure. The Cyber Security Disclosure Paradox
full paper
Simona Catuogno, Silvia Solimene
Presenter Simona Catuogno Silvia Solimene

Risk Governance and Environmental Decoupling
full paper
Raffaela Nastari, Cristina Florio
Presenter Raffaela Nastari Cristina Florio

Legality Rating and Credit Access: Evidence from the Italian Context
full paper
Giovanni Zampone, Michele Guidi
Presenter Giovanni Zampone

The Relationship between ESG performance, assurance quality and greenwashing
full paper
Selena Aureli, Adriano Bellinvia
Presenter Selena Aureli

The voice of small shareholders at annual general meetings
full paper
Costanza Di Fabio, Alberto Quagli, Francesco Avallone, Paola Ramassa
Presenter Costanza Di Fabio

Track 3 - Session VI

Thursday 22 January 2026 17:30-18:45 Aula SF.304 Terzo Piano

Chairs: Lino Cinquini

Diversità di genere nei CdA e performance nelle imprese familiari: un modello a tre stadi
full paper
Valentina Ottaviani, Ilaria Galavotti, Daniele Cerrato
Presenter Ilaria Galavotti

Does Female Leadership Drive Better Performance in Innovative Start-ups? The Mediating Role of Intellectual Capital Efficiency
full paper
Giorgia Rotundo, Monica Giancotti, Marianna Mauro, Giulia Cattafi
Presenter Giorgia Rotundo Giulia Cattafi

The Role of Ownership Structure in Shaping ESG Performance: Family, State Owned, and Widely Held Firms
full paper
Mirella Ciaburri, Riccardo Tiscini, Riccardo Savio
Presenter Mirella Ciaburri Riccardo Savio

Unpacking the drivers of high-tech start-up growth: Insights into entrepreneurial ecosystems and behaviours
full paper
Marika Intenza, Riccardo Giannetti, Antonio Corvino, Silvio Bianchi Martini
Presenter Marika Intenza

Le intelligenze aziendali nella prevenzione e gestione della crisi: un framework integrato tra diritto, finanza e governance
full paper
Antonio Elia
Presenter Antonio Elia

Track 3 - Session VII

Thursday 22 January 2026 17:30-18:45 Aula SF.303 Terzo Piano

Chairs: Paolo Esposito

Governance e Management Control abilitati dall’AI per filiere agro-alimentari sostenibili: un framework stakeholder-driven per trasparenza, accountability e misurazione ESG
full paper
Fabrizio Benelli, Giovanna Sangiuolo, Franco Maciariello
Presenter Franco Maciariello

La costituzione prudenziale dell’azienda: intelligenze manageriali, giudizio organizzato e sostenibilità della durata
full paper
Luca Gnan, Lucrezia Songini
Presenter Lucrezia Songini

Misurare il Valore Pubblico dalla Sostenibilità: Evidenze dalla percezione delle PMI italiane a supporto della PA
full paper
Gioia Maurizi, Chiara Di Gerio, Gloria Fiorani
Presenter Gioia Maurizi

La scatola nera del CEO turnover: teoria dei giochi e intelligenze organizzative nella governance aziendale
full paper
Salvatore Esposito De Falco, Raffaella Montera, Estelina Dalipi, Leonardo Paone
Presenter Salvatore Esposito De Falco

Understanding SA8000 Decertification: Industry-specific Insight and Emerging Patterns
full paper
Cecilia Chirieleison, Alessandro Montrone, Teresa Turzo, Luca Scrucca
Presenter Cecilia Chirieleison Teresa Turzo

Track 3 - Session VIII

Friday 23 January 2026 08:30-09:30 Aula SF.301 Sala Convegni Terzo Piano

Chairs: Armando Della Porta

Internal Auditing in the Sustainability Era: A Bibliometric Mapping of the Field
extended abstract
Rosalinda Santonastaso, Clelia Fiondella, Riccardo Macchioni
Presenter Rosalinda Santonastaso

Auditing in the Age of Climate Risk: A Mixed-Methods Review of Climate-Related Assurance Research
extended abstract
Gaetano Rago, Simone Sessa, Grazia Marcello
Presenter Gaetano Rago

Sustainability Assurance and Disclosure Quality in the Italian Agri-Food Sector
extended abstract
Gaetano Rago
Presenter Gaetano Rago

In the name of sustainability: auditors and the normativity construction (Work in progress)
extended abstract
Silvia Pilonato, Daniele Gervasio, Eleonora Crusca
Presenter Daniele Gervasio

Assurance ESG e costo del debito: evidenze empiriche sulla credibilità dell’informativa di sostenibilità.
extended abstract
Beniamino Sacco, Francesca Cappellieri, Antonio Ricciardi
Presenter Beniamino Sacco Francesca Cappellieri

Rischi e costi delle strategie di fornitura: una revisione bibliometrico-sistematica della letteratura
extended abstract
Simone Camillieri
Presenter Simone Camillieri

Track 3 - Session IX

Friday 23 January 2026 08:30-09:30 Aula SF.110 Primo Piano

Chairs: Andrea Tenucci, Cristian Carini

Identifying Critical Factors for Biodiversity Integration in Management Control Systems (MCS) using the Fuzzy Delphi Method
extended abstract
Carmelo Arena, Marion Ligonie, Marie Redon, Stefania Veltri
Presenter Carmelo Arena

Unveiling Governance Levers in Biodiversity Reporting: An Innovation Pathway Shaped by Board Gender Diversity
extended abstract
Canio Forliano, Paola De Bernardi, Daniele Giordino, Mathilda Esmeralda Spira
Presenter Canio Forliano

From Policy to Practice: Exploring Corporate Biodiversity Disclosure under the ESRS E4 in the Italian context
extended abstract
Antonietta Trecca, Antonio Corvino, Federica Doni, Silvio Bianchi Martini
Presenter Antonietta Trecca

Counter -PERFORMATIVE of the counter accounting : framing Biodiversity
extended abstract
Chiara Carolina Donelli, Valentina Beretta, Chiara Demartini
Presenter Chiara Carolina Donelli Valentina Beretta

Il ruolo di governance e accountability per la sostenibilità: verso la proposta di un framework
extended abstract
Cristina Leone, Sonia Quarchioni, Pasquale Massimo Picone
Presenter Cristina Leone

Il contributo della CSRD alla standardizzazione dell’informativa di sostenibilità
extended abstract
Simone Pizzi, Serena Santis, Stefano Adamo, Alberto Incollingo
Presenter Simone Pizzi

Converging ESG frameworks: exploring interoperability across ESRS, GRI, SASB/IFRS
extended abstract
Rafaela Gjergji, Rafaela Gjergji, Elena Montani, Alessandro Cortesi
Presenter Rafaela Gjergji

How and why do football clubs disclose sustainability? A preliminary investigation of leading Italian clubs
extended abstract
Nunzia Capobianco, Silvia Cosimato, Roberto Vona, Federica Grumetti, Silvia Verde
Presenter Nunzia Capobianco Federica Grumetti

Entrepreneurial Autonomy as a Socio-Cognitive Driver for Social Value Creation in Peripheral Regions. Evidence from a case study
extended abstract
Carmelo Arena, Stefania Veltri, Antonella Silvestri
Presenter Carmelo Arena

Track 3 - Session X

Friday 23 January 2026 08:30-09:30 Aula SF.304 Terzo Piano

Chairs: Patrizia Pastore

How Organizational Intelligence Within Corporate Governance Shapes Overbidding in Acquisitions
extended abstract
Arianna Molinaroli, Carlotta D'Este
Presenter Arianna Molinaroli

The Role of Personality in Shaping Managerial Engagement with Artificial Intelligence in Accounting Research
extended abstract
Francesca Di Donato, Alice Pennesi, Sara Trucco
Presenter Alice Pennesi

Architetture di Governance per la Sostenibilità: Il ruolo del CEO e dei meccanismi organizzativi
extended abstract
Vincenzo Riso, Ernest Paapa Kwaku Kyereh, Silvia Cantele
Presenter Ernest Paapa Kwaku Kyereh Vincenzo Riso

From Presence to Influence: Women in Governance and ESRS Disclosure in Italy’s CSRD Debut
extended abstract
Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino, Paolo Tartaglia Polcini
Presenter Giovanni Zampone

Rating ESG di cantiere benefici, criticità e costi dei cantieri sostenibili
extended abstract
Leonzio Capparelli, Laura Martiniello, Marco Vargiu
Presenter Laura Martiniello Marco Vargiu

Value Logics and Collaborative Choices: How Private Firms Engage with Grand Challenges
extended abstract
Elena Pandini, Riccardo Torelli
Presenter Elena Pandini

Rethinking inventory through a sustainability lens: an Italian perspective
extended abstract
Giampiero Palazzo, Lorenzo Ligorio
Presenter Giampiero Palazzo

Assessing ‘nature-positive’ in corporate sustainability reporting: developing and testing a reporting framework for European utilities
extended abstract
Lorenzo Ligorio, Andrea Venturelli, Fabio Caputo
Presenter Lorenzo Ligorio

Track 3 - Session XI

Friday 23 January 2026 08:30-09:30 Aula SF.303 Terzo Piano

Chairs: Grazia Dicuonzo

Institutionalizing Remote Working in Public Organizations: An Exploratory Analysis
extended abstract
Rosa Lombardi, Salvatore Principale, Daniela Cicchini
Presenter Salvatore Principale

Collaborative Stakeholder Engagement as a Strategic Lever for ESG Performance: Evidence from Italian Listed Companies
extended abstract
Clara Benfante, Valentina Ghinizzini, Tatiana Mazza, Veronica Tibiletti
Presenter Clara Benfante

Governance di sostenibilità e co-creazione di valore: il contributo delle Società Benefit.
full paper
Federica Tonnarello, Carlo Vermiglio
Presenter Federica Federica Tonnarello

Evaluating corporate commitment to ESG: the potential misalignment rating-sentiment
extended abstract
Francesca Costanza, Anna Mina', Sergio Paternostro, Marco Torri
Presenter Francesca Costanza

Family Businesses in the Made in Italy Ecosystem: Interactions between Corporate Culture and Knowledge Management Dynamics
extended abstract
Martina Manzo, Tommaso Beck, Veronica Procacci
Presenter Martina Manzo

When Governance Matters: How Family Ownership and Firm Size Shape SMEs’ Capacity for the Twin Transition
extended abstract
Domenico Rocco Cambrea, Alfredo D'Angelo
Presenter Domenico Rocco Cambrea Alfredo D'Angelo

Psychological Ownership for Systemic Sustainability (POSS): An Integrated Theoretical Framework at the Intersection of Sustainability Management, Organizational Behaviour, and Business-Society Fields
extended abstract
Anna Maria Fellegara, Riccardo Torelli, Monica Veneziani
Presenter Riccardo Torelli

THE ENVIRONMENTAL, SOCIAL AND GOVERNANCE ENGAGEMENT IN COOPERATIVE FIRMS: INSIGHT FROM A SENSE-MAKING PERSPECTIVE
extended abstract
Ferdinando Di Carlo, Manuela Lucchese, Silvia Solimene, Valery Rago
Presenter Valery Rago Silvia Solimene

Track 3 - Session XII

Friday 23 January 2026 09:30-10:30 Aula SF.301 Sala Convegni Terzo Piano

Chairs: Francesco Paolone, Ilaria Galavotti

Profit, purpose, and the price of change: Evidence from Benefit Corporation transitions
full paper
Mouhcine Tallaki, Enrico Bracci, Riccardo Ievoli, Vincenzo Riso
Presenter Mouhcine Tallaki Riccardo Ievoli

Unpacking Sustainability Disclosure and its Determinants in Chemical SMEs: A Configurational Approach across the Largest EU Economies
full paper
Chiara Signore, Giuseppe Nicolò, Gianluca Zanellato, Paolo Tartaglia Polcini
Presenter Chiara Signore

Technologies, Data Providers, and the Construction of Accountability in Natural Capital Accounting
full paper
Giacomo Pigatto, Mochammad Akbar, Lino Cinquini, Andrea Tenucci
Presenter Giacomo Pigatto

Successo e consenso: una relazione pericolosa
full paper
Stefano Garzella, Raffaele Fiorentino, Rosita Capurro, Stefano Marciano
Presenter Stefano Garzella

Theoretical Foundations for Impact Measurement in Territorial Digital Edutainment: An Integrated Framework for Benefit Corporations in Food Cultural Heritage Valorisation
full paper
Nadia Cipullo, Cinzia Vallone, Antonio Fusco
Presenter Nadia Cipullo

Track 3 - Session XIII

Friday 23 January 2026 09:30-10:30 Aula SF.110 Primo Piano

Chairs: Laura Rocca, Cristina Florio

Intelligenza Artificiale ed efficienza aziendale: il caso del Consorzio Industriale del Lazio
extended abstract
Raffaele Trequattrini, Benedetta Cuozzo, Maria Schimperna, Giuseppe Russo
Presenter Maria Schimperna

Smart Technologies and Accounting: Theoretical and Practical Insights from the Artificial Intelligence in the Accounting Environment
extended abstract
Rosa Lombardi, Gianmarco Venditti, Barbara Ricciardi
Presenter Gianmarco Venditti

Artificial Intelligence in Corporate Governance: A Systematic Literature Review
extended abstract
Rosa Lombardi, Simone Manfredi, Daniela Cicchini, Carmine Buglione
Presenter Carmine Buglione

Artificial intelligence inside the sport industry: the Olympic AI Agenda
extended abstract
Mario Nicoliello
Presenter Mario Nicoliello

La valutazione del rischio strategico d’impresa tra governance, strategia e performance: un framework integrato per l’Enterprise Risk Management sostenibile
extended abstract
Francesca Magli, Andrea Amaduzzi, Paola Orlandini
Presenter Francesca Magli Paola Orlandini

FROM SUSTAINABILITY TALK TO FINANCIAL IMPACT: ESG AS A CATALYST FOR LIQUIDITY CREATION IN EUROPEAN BANKS
extended abstract
Raffaela Casciello, Clelia Fiondella, Marco Maffei
Presenter Raffaela Casciello

Does it Pay to Be Good in Italy? Exploring the Relationship Between ESG Performance and CFP
extended abstract
Alberto Sinatra, Elisa Rita Ferrari, Giuseppe Davide Caruso
Presenter Alberto Sinatra

The Dynamic Balanced Scorecard for Sustainability in Emerging Sport Organizations: A Systems Thinking Case from an Italian Football Club
extended abstract
Giovanni Scire', Giuseppe Macca
Presenter Giovanni Scire'

Track 3 - Session XIV

Friday 23 January 2026 09:30-10:30 Aula SF.304 Terzo Piano

Chairs: Sara Trucco, Eleonora Monaco

Digital Orientation and Young-Female Governance for Sustainable Performance in Innovative SMEs
extended abstract
Ludovica Antenozio, Francesco Appio
Presenter Ludovica Antenozio

Assessing agricultural SMEs’ sustainability performance: a new scoring methodology
extended abstract
Patrice De Micco, Sebastiano Cupertino, Niccolò Parissi, Angelo Riccaboni
Presenter Patrice De Micco

Pratiche di sostenibilità nelle PMI: un'analisi preliminare nei territori di Verona e Vicenza (work-in-progress)
extended abstract
Paolo Roffia
Presenter Paolo Roffia

Un’analisi sistematica della sostenibilità e della trasformazione digitale nelle PMI
extended abstract
Eleonora De Luca, Franco Ernesto Rubino , Giovanna Crocco, Roberta Costanzo
Presenter Eleonora De Luca

Mapping and nexus of RO to R9 principles of the circular economy with Artificial Intelligence within the context of the integrated reporting framework.
extended abstract
Federica Doni, Alessandro Capocchi, Sarfraz Nazir, Amna Sarfraz
Presenter Federica Doni

Economia circolare e sostenibilità nel settore tessile della Sardegna: risultati preliminari da un’analisi cluster
extended abstract
Sofia Siotto, Alberto Ezza, Gianfranco Pischedda
Presenter Sofia Siotto Gianfranco Pischedda

Esplorare le dinamiche di un modello di business born-circular: evidenze da una PMI italiana
extended abstract
Antonio Sonetto, Roberta Costanzo, Laura Ferraro, Carmelo Arena
Presenter Roberta Costanzo

Economia circolare e valorizzazione dei beni comuni: il valore delle alleanze strategiche nel settore olivicolo-oleario
extended abstract
Patrizia Pastore, Silvia Tommaso, Antonio Ricciardi
Presenter Patrizia Pastore Silvia Tommaso

Track 3 - Session XV

Friday 23 January 2026 09:30-10:30 Aula SF.303 Terzo Piano

Chairs: Maria Chiara Demartini

From Slack to Discipline: Private Equity Ownership and Operating Cost Stickiness
extended abstract
Gianluca Gabrielli, Camilla Ciappei
Presenter Gianluca Gabrielli

Market liberalization and Non-Financial Disclosure: implications for firm performance in the utilities sector
extended abstract
Roberta Barbieri, Marco Sorrentino, Francesco Natale, Benedetta Coluccia
Presenter Roberta Barbieri

L’Internal Dealing come meccanismo di segnalazione della governance sostenibile: analisi delle reazioni del mercato
extended abstract
Camilla Falivena, Alessandro Giosi, Silvia Testarmata, Beatrice Meo
Presenter Camilla Falivena

The Role of Executive Compensation policies in Shaping ESG Performance: A Panel Analysis of European Firms
extended abstract
Carla Morrone, Giacomo Gotti, Marco Venuti, Sergio Longobardi
Presenter Carla Morrone Marco Venuti

Decision-making process for sustainability in Italian SMEs – an empirical analysis
extended abstract
Flavia Cau, Marco Minciullo, Vittorio Capitani, Matteo Pedrini, Maria Cristina Zaccone
Presenter Maria Cristina Zaccone

Track 3 - Session XVI

Friday 23 January 2026 11:00-11:45 Aula SF.301 Sala Convegni Terzo Piano

Chairs: Marco Giuliani

Vertical Integration and Carbon Risk: Evidence from Operating Cash-Flow Volatility
full paper
Mauro Romano, Antonio Netti, Giuseppe Fraccalvieri, Giuseppe Rossitti, Francesca De Leonardis
Presenter Giuseppe Fraccalvieri Francesca De Leonardis

Strategie di sostenibilità e governance : un’analisi multidimensionale e multi-livello dei fattori che impattano sull’adozione delle pratiche di economia circolare nelle PMI del settore packaging
full paper
Selena Aureli, Eleonora Foschi, Aidin Mobasser
Presenter Selena Aureli

Sustainability reporting in battery-intensive industries: Innovations, legitimization, and paradoxes.
full paper
Carmela Nitti, Giacomo Manetti, Marco Bellucci
Presenter Carmela Nitti

Track 3 - Session XVII

Friday 23 January 2026 11:00-11:45 Aula SF.304 Terzo Piano

Chairs: Pier Luigi Marchini

Oltre la sostenibilità ambientale. Un’analisi sulla relazione (in)attesa tra i modelli di business circolari e le higher audit fees
full paper
Riccardo Macchioni, Martina Prisco, Claudia Zagaria
Presenter Martina Prisco

Measuring ESG Performance in Cooperatives: A Participatory Approach for Context-Sensitive Sustainability Assessment
full paper
Silvana Signori, Matteo Molinari, Ericka Costa
Presenter Silvana Signori

Sustainability reporting quality evolution: an analysis of Italian banks
full paper
Valentina Beretta, Maria Chiara Demartini, Francesco Sotti, Eugenia Parodi
Presenter Valentina Beretta

Tensioni nei Processi Decisionali: Come Gestire l’Impatto delle Comunità Energetiche Rinnovabili?
full paper
Michele Cipriano, Francesco Virili
Presenter Michele Cipriano

Track 3 - Session XVIII

Friday 23 January 2026 11:00-11:45 Aula SF.303 Terzo Piano

Chairs: Rosa Lombardi

Verso l’ibridismo aziendale: Analisi fattoriale delle motivazioni sottostanti l’adozione della qualifica giuridica di Società Benefit
full paper
Cristian Casagrande, Francesca Picciaia, Libero Mario Mari
Presenter Cristian Casagrande

Strategic Bankruptcy: Does Forum Shopping Matter?
full paper
Alessandro Gabrielli, Diletta Vito
Presenter Diletta Vito Alessandro Gabrielli

Systemic integration vs. reputation-driven adaptation in sustainable luxury fashion: a comparative multi-case analysis of integration models
full paper
Patrizia Gazzola, Stefano Amelio, Vincenza Vota, Francesco Luraschi
Presenter Vincenza Vota

Track 4 - IL RUOLO DELLE INTELLIGENZE AZIENDALI NELLE IMPRESE INTERNAZIONALI TRA GLOBALIZZAZIONE E PROTEZIONISMO

Coordinators: Bice Della Piana

Track 4 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.106 Primo Piano

Chairs: Bice Della Piana

CYBER RISK AND THE VALUE OF DIGITAL TRANSFORMATION IN LOW-TECH FIRMS
full paper
Giovanna Terrizzi, Maria Cristina Cinici, Alba Marino, Daniela Baglieri
Presenter Maria Cristina Cinici

Strategic routes and geopolitical risks in the Arctic: a perspective from corporate responsibility and intercultural governance
extended abstract
Francesco Maria Autolino, Forster Ampadu, Baba Ahmed Mulay, David Abel Díaz Pérez
Presenter Forster Ampadu

Business model innovation as catalyst of a knowledge-based mechanism for SMEs’ export growth.
full paper
Alfredo D'Angelo, Marco Pini
Presenter Alfredo D'Angelo

Strategie di offshoring e disponibilità a pagare dei consumatori europei per gli autoveicoli elettrici cinesi: un modello concettuale
extended abstract
Alfredo Celentano, Michela Matarazzo
Presenter Alfredo Celentano

Data-Driven Leadership e Strategic Intelligence: una prospettiva comparata sull’impatto dei dati nei processi decisionali in contesti globali frammentati
extended abstract
Francesco Della Rocca, Virginia Zambrano
Presenter Francesco Della Rocca

Track 4 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.106 Primo Piano

Chairs: Bice Della Piana

When Brands Take a Stand: A Capability Framework for Local Adaptation
full paper
Francesca Avallone, Vittoria Marino
Presenter Francesca Avallone

Collective Ethics in a Competitive World: How Ubuntu Shapes Entrepreneurial Risk-Taking in Africa
extended abstract
Forster Ampadu, Bice Della Piana
Presenter Forster Ampadu

Data-Driven Leadership e Strategic Intelligence: una prospettiva comparata sull’impatto dei dati nei processi decisionali pubblici tra UE, USA e Cina
full paper
Francesco Della Rocca, Virginia Zambrano
Presenter Francesco Della Rocca

The Polar Silk Road and international governance of the Arctic: geopolitics, indigenous participation and intercultural skills
extended abstract
Francesco Maria Autolino, Forster Ampadu, Luisa Fernanda Rodríguez Hevia
Presenter Forster Ampadu

Track 5 - INNOVAZIONE, GOVERNANCE E SOSTENIBILITÀ NELLA FINANZA TRA MERCATI, INTERMEDIARI E IMPRESE

Coordinators: Stefano Monferrà

Track 5 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.211 Secondo Piano

Chairs: Andrea Signori

Accounting without a Standard: The IASB’s Inertia on Cryptocurrencies
full paper
Andrea Rey, Alessia Galdiero, Roberto Maglio, Fabiana Roberto
Presenter Andrea Rey

From Traditional to Digital Finance: What drives investors to adopt new technologies?
full paper
Simona Valenzano, Candida Bussoli, Lucrezia Fattobene, Giustina Secundo
Presenter Simona Valenzano

Chi è pronto per l’Euro Digitale? Il ruolo dell’alfabetizzazione finanziaria e della fiducia nell’innovazione finanziaria
extended abstract
Elvira Anna Graziano, Gerardo Petroccione, Carlo Drago
Presenter Elvira Anna Graziano

Exploring the Intersection of Environmental Sustainability and FinTech: Patterns, Developments, and Knowledge Gaps
extended abstract
Francesco Minnetti, Loris Di Nallo, Alberto Manzari, Anna Maria Calce
Presenter Anna Maria Calce

Artificial Intelligence for Accounting: How can Machine Learning Models predict firm’s profitability?
extended abstract
Andrea Amaduzzi, Federica Doni, Francesca Magli, Enza Messina, Mauro Passacantando, Marco Piazza, Edoardo Attilio
Presenter Federica Doni Francesca Magli

Family Identity and Audit Outcomes: Evidence from Audit Fees and Critical Audit Matters in Italian Family Firms.
full paper
Claudia Frisenna, Davide Rizzotti, Martina Siliato
Presenter Claudia Frisenna Martina Siliato

The Goodness of a Research Project Is Not the Goodness of the Result: Rethinking Evaluation Criteria for Innovation Projects
extended abstract
Valentina Cucino, Giulio Ferrigno
Presenter Giulio Ferrigno

Track 5 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.211 Secondo Piano

Chairs: Vincenzo Formisano

Board Gender Diversity and ESG Controversies: Bank Size Makes the Difference
extended abstract
Ilenia Fraccalvieri, Marco Barone, Candida Bussoli
Presenter Ilenia Fraccalvieri

From Guarantee to Governance: How Regional Basket Bonds Catalyze Innovation and Sustainability in SMEs
full paper
Filomena Izzo, Mario Mustilli, Domenico Graziano
Presenter Filomena Izzo

Informational Signals and Imitation Dynamics in Copy Trading Platforms
extended abstract
Marco Barone, Candida Bussoli, Saida El Assal
Presenter Saida El Assal

Green loans and firm performance: green finance or greenwashing?
extended abstract
Caterina Di Tommaso, Rossella Leopizzi, Stella Lippolis
Presenter Rossella Leopizzi

Sustainability Reporting and EU Taxonomy Alignment: Non-Linear Effects and Sectoral Heterogeneity in European Firms
full paper
Emanuele Di Ventura, Pasquale De Luca, Salvatore Principale
Presenter Emanuele Di Ventura

ESG and stock market performance at times of economic and market-wide stress: Evidence from US-listed firms during the COVID-19 pandemic
full paper
Giuseppe Di Martino, Stefano Dell'Atti, Francesco Momentè, Valerio Potì
Presenter Giuseppe Di Martino Francesco Momentè

Track 5 - Session III

Friday 23 January 2026 08:30-09:30 Aula SF.206 Secondo Piano

Chairs: Laura Chiaramonte, Carlo Bellavite Pellegrini

Bridging ESG Rating Divergence: A Multi-Layer Evaluation Framework and Empirical Evidence from Corporate Sustainability Reporting
full paper
Riccardo Censi, Paola Campana, Fulvio Schettino, Chiara De Pucchio
Presenter Fulvio Schettino

Who Gets Accused? Using LLM to Predict Climate-Washing from Sustainability Reports
extended abstract
Olga Bogachek, Massimiliano Bonacchi, Luca Menicacci, Paolo Perego, Francesco Reggiani
Presenter Olga Bogachek Luca Menicacci

ESG rating disagreement e segnali di sostenibilità: il ruolo della corporate governance e l’impatto sulla performance ambientale
full paper
Ilaria Mastrorocco, Michele Rubino, Giovanni Maria Garegnani
Presenter Ilaria Mastrorocco

Is mandatory ESG performance boosting Non Financial Disclosure readability in European banks?
full paper
Giuseppe Maria Bifulco, Giulia Scardozzi, Sara Trucco
Presenter Giuseppe Maria Bifulco

Advancing SME climate proactivity: an investigation of drivers and barriers
extended abstract
Annalisa Pancani, Vera Palea, Lino Cinquini, Mascia Bedendo, Laura Corazza, Lorenzo Dal Maso, Gloria Fiorani, Elisa Giacosa, Silvia Gordano, Giorgio Battaglia
Presenter Annalisa Pancani Silvia Gordano

Is a high ESG commitment always good? Further evidence on the relationship between ESG commitment and firm value.
full paper
Antonio D'Amato
Presenter Antonio D'Amato

Track 6 - INTELLIGENZE AMMINISTRATIVO-CONTABILI NELLA STORIA: RESPONSABILITÀ, SOSTENIBILITÀ E BENE COMUNE

Coordinators: Stefania Servalli

Track 6 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.206 Secondo Piano

Chairs: Stefania Servalli

La scrittura doppia “a scacchiera” di Giovanni Rossi: un’applicazione contabile d’avanguardia del XIX secolo
full paper
Stefano Coronella
Presenter Stefano Coronella

L’intelligenza meta-ragionieristica nelle applicazioni matematiche di Fabio Besta
full paper
Annalisa Baldissera
Presenter Annalisa Baldissera

Accounting for Fairness: A Genealogical Analysis of the Monte di Pietà of Naples
extended abstract
Antonio D'Alessio
Presenter Antonio D'Alessio

Il credito cooperativo nella Toscana dei primi anni del 900: accountability per le sfide presenti e future del settore bancario
extended abstract
Annalisa Pancani, Andrea Tenucci, Lino Cinquini
Presenter Annalisa Pancani

UNITED WE STAND: MANAGERIAL, SUSTAINABILITY AND ACCOUNTING IMPLICATIONS REGARDING THE MERGE OF THE “SANTA CROCE” HOSPITAL OF MONDOVÌ DURING THE 16TH CENTURY
extended abstract
Andrea Fontanella, Taras Tarasenka, Daniela Preite, Elio Borgonovi
Presenter Andrea Fontanella

Track 6 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.206 Secondo Piano

Chairs: Libero Mario Mari

Feeding children or cannons? Performance reporting in Navy boy-asylums
full paper
Michela Magliacani, Sebastian Hoffmann, Paolo Andrei
Presenter Michela Magliacani Sebastian Hoffmann

Navigating economic crisis: maritime metaphors and historical symbolic continuity in Italian institutional discourse
full paper
Federica Gandelli, Stefania Servalli
Presenter Federica Gandelli

Navigating “Hope”: Accounting for Smyrna Refugees in Malta (1919-1922)
extended abstract
Alberto Caratozzolo, Ivan Paul Grixti, Carmelo Marisca, Nicola Rappazzo
Presenter Carmelo Marisca Nicola Rappazzo

Historical accounting data and modern econometric approaches to uncover an institutional crisis in a public monopoly. Evidence from the Kingdom of Naples (18th-century)
extended abstract
Alessio Maria Musella
Presenter Alessio Maria Musella

Beyond Institutional Support: Relational Accountability and the Networks Behind the Unexpected Development of the Insurance System in Trieste
extended abstract
Eleonora Masiero
Presenter Eleonora Masiero

Track 7 - INTELLIGENZE ARTIFICIALI PER LA GESTIONE DELLE PERSONE E LA SOSTENIBILITÀ ORGANIZZATIVA

Coordinators: Barbara Imperatori

Track 7 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.204 Secondo Piano

Chairs: Barbara Imperatori

The Co-existence of Human and Artificial Intelligence in HRM within SMEs: AI Adoption as a “Dynamic Process” of Paradox Management.
full paper
Franca Cantoni, Anna Chiara Scapolan, Diego Landini, Fabrizio Montanari
Presenter Franca Cantoni

La gestione delle risorse umane (HRM) attraverso l’artificial intelligence: una revisione sistematica della letteratura
full paper
Francesco Notari, Alessandra Micozzi, Maria Palazzo
Presenter Francesco Notari

AI-Enabled People & Culture: un framework socio-tecnico per la sostenibilità organizzativa
full paper
Fabrizio Benelli, Ida Giannetti, Vittorio Stile, Franco Maciariello
Presenter Franco Maciariello

IA, pratiche di HRM e competenze: evidenze emergenti da una scoping review della letteratura
full paper
Anna Maria Correale, Giuseppe Zangari, Ludovica Zoccali, Marzia Ventura
Presenter Anna Maria Correale

Track 7 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.204 Secondo Piano

Chairs: Maria Ferrara

Offline by choice: digital detox as a response to hyper-connection in modern organizations
full paper
Alessia Del Castello, Giacomo Zatini, Armando Della Porta
Presenter Giacomo Zatini

The Human Illusion: How Trust in Social Presence Shapes Cognitive Offloading in Generative AI Chatbots within Organizational Settings
full paper
Jacopo Valentini, Aurelio Ravarini
Presenter Jacopo Valentini

Rewiring Work: AI-Driven Technostress, Organizational Support, and the New Productivity Paradigm
full paper
Raffaele Silvestre, Mauro Romanelli, Maria Ferrara
Presenter Raffaele Silvestre

Governing the “Digital Persona”: Ethical, Cognitive, and Inclusive Dimensions in Industry 5.0
full paper
Ilenia Bua, Maria Rucsandra Stan, Eliana Alessandra Minelli
Presenter Ilenia Bua

Track 7 - Session III

Thursday 22 January 2026 17:30-18:45 Aula SF.112 Primo Piano

Chairs: Francesca Di Virgilio

Are Human Resources managers ready to use Artificial intelligence tools to make decisions? An exploratory analysis in the Italian context.
extended abstract
Daria Sarti, Teresina Torre
Presenter Daria Sarti

EXPLORING RISKS OF HUMAN-CENTERED ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCE MANAGEMENT
extended abstract
Silvia Barghini, Mariacristina Bonti, Sara Sassetti
Presenter Silvia Barghini

Distributed Trust and Responsible Adoption of AI in HRM
extended abstract
Giorgia Moretti
Presenter Giorgia Moretti

AI and Performance Management: A Work-in-Progress Systematic Review
extended abstract
Martina Mori
Presenter Martina Mori

ENHANCING PERFORMANCE REVIEWS WITH GENAI: DESIGN AND IMPLEMENTATION OF A PERFORMANCE FEEDBACK CHATBOT
extended abstract
Rachele Contiero, Zana Ramovic, Alessandra Lazazzara, Stefano Za, Edoardo Della Torre
Presenter Rachele Contiero

Does remote work create a virtual brain drain?
extended abstract
Giancarlo Lauto, Gouya Harirchi, Francesca Visintin, Alexia Ciroi
Presenter Gouya Harirchi

Career Transitions in the Age of AI: An exploratory analysis across OECD Countries
extended abstract
Giovanna Afeltra, Nicola Capolupo
Presenter Giovanna Afeltra

Human Uniqueness in the Age of AI: Toward Sustainable Human Flourishing in Organizations
extended abstract
Giovanni Masino, Davide Lotito
Presenter Giovanni Masino Davide Lotito

Beyond the hype: employees’ real feelings about Artificial Intelligence at work. Preliminary Evidence from an Italian SME.
extended abstract
Filomena Pagnozzi, Gilda Antonelli
Presenter Filomena Pagnozzi

Sustainable employability as a decision-based capability in SMEs confronting systemic disruptions
extended abstract
Federico Ceschel, Lucia Marchegiani, Michela Marchiori
Presenter Michela Marchiori Lucia Marchegiani

Track 7 - Session IV

Friday 23 January 2026 08:30-09:30 Aula SF.211 Secondo Piano

Chairs: Alessia Sammarra

CO-CREATING EMPLOYABILITY THROUGH DIGITAL TRANSFORMATION IN UNIVERSITY CAREER SERVICES
full paper
Filomena Izzo, Domenico Graziano, Mario Mustilli
Presenter Filomena Izzo

RECONFIGURING HELP DESK WORK: HOW GENAI CHATBOTS TRANSFORM ROLES, COMPETENCES AND PROFESSIONAL IDENTITY
full paper
Haiat Perozzo, Aurelio Ravarini
Presenter Haiat Perozzo

Enriched or eroded? The evolution of the work of HR professionals in the age of intelligent technologies
full paper
Daniela Aliberti, Rita Bissola, Barbara Imperatori
Presenter Rita Bissola

From Learning-by-Doing to Doing-Without-Learning: A Sensemaking Model of Skill Development in AI-Augmented Work
full paper
Francesco Bolici, Alberto Varone, Kevin Crowston
Presenter Alberto Varone

Track 7 - Session V

Friday 23 January 2026 09:30-10:30 Aula SF.211 Secondo Piano

Chairs: Michela Marchiori

L’evoluzione epistemica delle organizzazioni pubbliche. Il cambiamento dei processi di decision making attraverso l’intelligenza artificiale
extended abstract
Valerio Giampaola, Nicola Capolupo, Emilia Romeo, Paola Adinolfi
Presenter Valerio Giampaola

Sfide di sostenibilità organizzativa e logiche di employer branding nell’era dell’IA: l’esperienza della Regione Marche
extended abstract
Benedetta De Angelis, Enrico Cori
Presenter Benedetta De Angelis

Le carriere manageriali apicali negli atenei italiani: un’analisi di genere
extended abstract
Alessia Sammarra, Manuela Paolini
Presenter Manuela Paolini

The Value of Gender Board Diversity in SMEs: Human Capital Investment and Sustainability
extended abstract
Maria Cristina Manocchio, Antonia Puccio, Francesca Di Virgilio, Gianluigi Mangia
Presenter Maria Cristina Manocchio

The Journey of Inclusion: How Paralympic Organizer-Athletes Construct and Enact Involvement for Disabled Athletes
extended abstract
Greta Brizio, Rita Bissola, Domenico Bodega, Chiara Paolino
Presenter Rita Bissola

Addressing Gender Bias in AI Business Implementation: A Latent Dirichlet Allocation-Based Analysis
extended abstract
Francesca Valentina Giglio Moro, Carlo Drago
Presenter Francesca Valentina Giglio Moro

Beyond the Concert Hall: Spatial Deconstruction as a Mechanism for Cultural Engagement
extended abstract
Benedetta Lui, Chiara Paolino
Presenter Benedetta Lui

Track 7 - Session VI

Friday 23 January 2026 11:00-11:45 Aula SF.211 Secondo Piano

Chairs: Anna Comacchio

Digital Product Passport Adoption in Circular Value Chains: A Simulation Study on Sustainability Impacts
full paper
Alessio Maria Braccini, Marco Smacchia
Presenter Marco Smacchia

INNOVATING HUMAN MANAGEMENT THROUGH SYNTROPIC INTELLIGENCE: SYSTEMIC PATHWAYS TO ORGANIZATIONAL COHERENCE AND SUSTAINABILITY
full paper
Stefano Botta
Presenter Stefano Botta

The Impact of Managerial Education on Firm Performance: A Systematic Literature Review
full paper
Arkhyp Pavliuk
Presenter Arkhyp Pavliuk

Track 8 - MANAGEMENT ACCOUNTING E INNOVAZIONE PER LO SVILUPPO SOSTENIBILE

Coordinators: Maria Serena Chiucchi

Track 8 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.212 Secondo Piano

Chairs: Salvatore Principale

Digitalization of management control in hospitals: an interventionist case study
full paper
Andrea Mariani, Stefano Baraldi, Federico Umberto Mion
Presenter Andrea Mariani

Orchestrating the flow of information for decision-making: new dynamics between management accountants and operational managers leveraging BI&A systems
full paper
Angelica Sardini, Ilenia Ascani, Marco Montemari, Maria Serena Chiucchi
Presenter Angelica Sardini

Loss Aversion Insights into Sustainability and AI-powered Performance Evaluation
full paper
Riccardo Camilli, Lorenzo Coronella, Riccardo Cimini, Alessandro Mechelli
Presenter Riccardo Camilli

Navigating Automation-Augmentation Tensions and Synergies: A Grounded Theory Literature Review on Artificial Intelligence in Management Accounting
full paper
Alex Ricci, Marco Montemari, Stefano Marasca
Presenter Alex Ricci

Track 8 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.212 Secondo Piano

Chairs: Katia Corsi

Reconsidering the Integration of Sustainability and Management Control Systems: A Problematization Approach
full paper
Ivo Hristov, Lorenzo Coronella, Stefan Schaltegger
Presenter Ivo Hristov

Constructing ESG reality: a longitudinal case study of an Italian company
full paper
Roberta Ciccola, Sonia Vitali, Marco Giuliani, Maria Serena Chiucchi
Presenter Roberta Ciccola

Rethinking Management Control Systems for biodiversity: a critical review and research agenda.
full paper
Gianmaria Ontano, Lino Cinquini, Andrea Tenucci, Giacomo Pigatto
Presenter Gianmaria Ontano

Supplier value chain and procurement contract disclosure: some insights from the Sustainability Reports of Italian listed companies
full paper
Dalila Baldini, Pier Luigi Marchini , Paolo Andrei
Presenter Dalila Baldini

Mapping the Use of Social Life Cycle Assessment in Circular Economy Transitions A Scoping Review of Social Impact Evaluation
full paper
Valentina Cicalese, Vincenzo Piluso, Enzaemilia Cavallaro, Maria Rosaria Sessa, Roberto De Luca, Ornella Malandrino
Presenter Valentina Cicalese

Track 8 - Session III

Friday 23 January 2026 08:30-09:30 Aula SF.205 Secondo Piano

Chairs: Daniela Mancini

Navigating ESG reporting in a tech-driven world: Insights from academics and practitioners
full paper
Secinaro Silvana, Davide Calandra, Michele Oppioli, Tawei (david) Wang
Presenter Davide Calandra

Beyond financials: exploring existing and emerging non-financial reporting practices
full paper
Paolo Pietro Biancone, Valerio Brescia, Ginevra Degregori, Maria Carmela Serluca
Presenter Ginevra Degregori

The Thematic Evolution of Sustainability Reporting: Cost-Benefit Analysis and Regulatory Consolidation
full paper
Alessandra Belfiore, Corrado Cuccurullo, Adelaide Ippolito, Margherita Smarra, Marco Sorrentinio
Presenter Alessandra Belfiore Adelaide Ippolito

Track 8 - Session IV

Friday 23 January 2026 08:30-09:30 Aula SF.108 Primo Piano

Chairs: Maria Serena Chiucchi

Qualità della rendicontazione di sostenibilità e successo sostenibile: un modello di valutazione integrato per le PMI italiane
extended abstract
Federico Barnabe', Patrice De Micco, Roberto Di Pietra, Maria Cleofe Giorgino, Maria Pia Maraghini, Niccolò Parissi, Angelo Riccaboni
Presenter Federico Barnabè

Sostenibilità e management accounting: evoluzione dei sistemi di controllo nel Gruppo Ferrovie dello Stato Italiane (2014–2023)
extended abstract
Marialuigia Di Giampietro, Barbara Iannone
Presenter Marialuigia Di Giampietro Barbara Iannone

Exploring Human–AI Collaboration for Managerial Control in the Italian Healthcare Sector
extended abstract
Riccardo Camilli, Gaia Buttaroni, Vincenzo Sforza
Presenter Gaia Buttaroni

Diritti umani e competitività globale: la rendicontazione come leva strategica dell’internazionalizzazione
extended abstract
Elisa Gerbasi, Ilaria Mastrorocco, Michele Rubino
Presenter Elisa Gerbasi

Harmonising Sustainability Reporting: A Case Study on GRI-ESRS Interoperability
extended abstract
Chiara Xhindole, Lara Tarquinio
Presenter Chiara Xhindole

Innovazione tecnologica per lo sviluppo sostenibile nelle PMI: una revisione sistematica della letteratura
extended abstract
Matilda Shini, Graziana Galeone, Mariapia Spadafino, Vittorio Dell'Atti
Presenter Matilda Shini Mariapia Spadafino

Stakeholder Engagement under the CSRD: Evidence from Italian Listed Companies
extended abstract
Annalisa Zeni, Clara Benfante, Valter Gamba, Veronica Tibiletti
Presenter Annalisa Zeni

Il ruolo sociale delle imprese: un'analisi dei bilanci sociali e della percezione della Generazione Z
extended abstract
Anna Piergallino, Antonella Cammarota, Riccardo Resciniti
Presenter Riccardo Resciniti Anna Piergallino

Measuring Social Return on Investment in sustainable hospitality: a technology-enabled framework for social impact assessment in tourism
extended abstract
Annunziata Tarulli, Domenico Morrone, Chiara Colamartino, Yousra Bellahcene
Presenter Annunziata Tarulli

Track 8 - Session V

Friday 23 January 2026 09:30-10:30 Aula SF.205 Secondo Piano

Chairs: Francesca Culasso

Quel che resta del Covid-19: un’analisi retrospettiva del ruolo del budget e della figura del controller
full paper
Cristiana Cattaneo, Chiara Oppi, Siria Comi
Presenter Cristiana Cattaneo

Gap informativi nella disclosure di sostenibilità dell’approvvigionamento della cellulosa: evidenze dalle imprese italiane del settore carta‑tissue
full paper
Alessandra Stefanoni, Francesco Pacchera, Fabrizio Rossi, Pavel Malyzhenkov, Stefano Poponi
Presenter Alessandra Stefanoni Fabrizio Rossi

La valutazione degli adeguati assetti come driver di sostenibilità sociale. Limiti degli approcci a checklist e prospettive dell'intelligenza artificiale
full paper
Maurizio Massaro, Carlo Bagnoli, Francesca Dal Mas, Alberto Cavazza
Presenter Maurizio Massaro

Evolving Gender Disclosure in the Italian Fashion Industry
full paper
Paola Paoloni , Antonietta Cosentino, Marco Venuti
Presenter Antonietta Cosentino Marco Venuti

Track 8 - Session VI

Friday 23 January 2026 09:30-10:30 Aula SF.108 Primo Piano

Chairs: Sonia Quarchioni

Incompletezza e uso abilitante delle misure di customer accounting: evidenze da un’impresa del largo consumo
extended abstract
Armando Della Porta, Giacomo Zatini, Luca Ianni
Presenter Armando Della Porta

The Role of the Sustainability Balanced Scorecard in Shaping Sustainability Integration: A Configurational Perspective
extended abstract
Daria Iakovleva, Ivo Hristov, Gianmarco Manzo, Michele Pisani, Antonio Chirico
Presenter Daria Iakovleva

Different Approaches to Carbon Management Practices: A Cluster Analysis of Italian Listed Companies
extended abstract
Silvia Cassandra Polo, Nicoletta Fadda, Katia Corsi
Presenter Silvia Cassandra Polo Nicoletta Fadda

Bilancio consolidato civilistico e di sostenibilità: percorsi paralleli o disallineati? Analisi del caso ibrido dei consorzi
extended abstract
Claudia Presti, Eleonora Cardillo, Angela Greco
Presenter Claudia Presti Angela Maria Greco

THE ROLE OF LIFE CYCLE ASSESSMENT IN FOSTERING SUSTAINABILITY IN THE SEA SUPPLY CHAIN: A STRUCTURED LITERATURE REVIEW
extended abstract
Rosa Staiano, Sabrina Pisano, Luigi Lepore
Presenter Rosa Staiano

LA RENDICONTAZIONE DI SOSTENIBILITÀ NEGLI ENTI DEL TERZO SETTORE: BARRIERE E FACILITATORI NEL CONTESTO DEI BANCHI ALIMENTARI ITALIANI
extended abstract
Laura Berardi, Vincenzo Pontrelli , Diego Valentinetti, Maria Lucia Monaco
Presenter Vincenzo Pontrelli

Accountability for Corporate Citizenship: the case of Aquila Basket
extended abstract
Sofia Ricci, Caterina Pesci, Erica Santini, Ericka Costa
Presenter Sofia Ricci

Storytelling as a performative tool of management accounting in new venture contexts
extended abstract
Paola Demartini
Presenter Paola Demartini

Management accounting for small-scale fisheries: evidence from an ongoing empirical study integrating financial and environmental dimensions
extended abstract
Michele Guidi, Agnese Sabbatucci, Maria Serena Chiucchi
Presenter Michele Guidi

Track 8 - Session VII

Friday 23 January 2026 11:00-11:45 Aula SF.205 Secondo Piano

Chairs: Federico Barnabè

Exploring the reciprocal relationship between EGS and Dynamic Capabilities
extended abstract
Biagio Maria Amico, Rafaela Gjergji, Andrea Ancona, Valentina Lazzarotti, Vitaliano Fiorillo
Presenter Biagio Maria Amico

The Forgotten Dimension: Antecedents and Outcomes of Social Sustainability Measurement
extended abstract
Elisa Ballesio, Edoardo Crocco, Laura Broccardo, Elisabeth Walliser
Presenter Elisa Ballesio

Life Cycle Costing: limiti ed opportunità dell’integrazione nel Life Cycle Sustainability Assessment
extended abstract
Paola Vola, Giorgio Cantino
Presenter Paola Vola

La ricerca sulla Carbon Accounting nel decennio post-accordo di Parigi: un'analisi bibliometrica e futuri sviluppi nel contesto manageriale
extended abstract
Silvia Cassandra Polo, Alberto Ezza, Gianfranco Pischedda, Katia Corsi
Presenter Silvia Cassandra Polo Alberto Ezza

Life Cycle Accounting for Sustainable Port Infrastructure: A Systematic Review
extended abstract
Assunta Di Vaio, Elisa Van Engelenhoven, Anum Zaffar, Luisa Mastellone
Presenter Elisa Van Engelenhoven

Riprogettare i programmi di incubazione per la transizione circolare: evidenze da un caso italiano
extended abstract
Antonio Sonetto, Patrizia Pastore, Antonio Ricciardi, Silvia Tommaso
Presenter Antonio Sonetto

Ideologies and institutional logics in the sustainability practices: The Italian steel industry exploration
extended abstract
Laura Rocca, Cristian Carini, Elisa Mori , Matilde Molendi
Presenter Laura Rocca

Track 8 - Session VIII

Friday 23 January 2026 11:00-11:45 Aula SF.108 Primo Piano

Chairs: Maurizio Massaro

L’evoluzione dei sistemi informativo- contabili in risposta alle sfide della sostenibilità
extended abstract
Domenica Lavorato, Rita Lamboglia, Daniela Mancini
Presenter Domenica Lavorato

Negotiating Management Control in the AI Era: A Socio-Technical Perspective on Organizational (In)stability
extended abstract
Filippo Gentile
Presenter Filippo Gentile

Reframing and overflowing auditing decision-making processes through digitalised sociotechnical infrastructures
extended abstract
Antonio Leotta, Claudia Presti, Carmela Rizza, Daniela Ruggeri, Daniela Ruggeri
Presenter Claudia Presti Daniela Ruggeri

Is generative artificial intelligence reliable for management control? A multi-perspective empirical evaluation of retrieval-augmented generation systems
extended abstract
Francesca Bartolacci, Roberto Del Gobbo, Michela Soverchia
Presenter Roberto Del Gobbo

Metriche Relazionali e Fiducia nei Sistemi di Management Accounting per la Sostenibilità e la Creazione di Valore
extended abstract
Gianni Onesti, Riccardo Palumbo
Presenter Gianni Onesti

Engaging SMEs in Sustainability: The Multimodal Work of Management Accounting Consultants
extended abstract
Roberta Ciccola, Sonia Quarchioni , Maria Serena Chiucchi
Presenter Roberta Ciccola

Il ruolo delle tecnologie digitali e dell'intelligenza artificiale nei processi aziendali: prime evidenze.
extended abstract
Simone Manfredi, Rosa Lombardi, Luana Pellegrini, Francesco Sgro
Presenter Luana Pellegrini

Track 9 - NUOVE FRONTIERE DEL MARKETING: ECOSISTEMI PARTECIPATIVI TRA BRAND, CONSUMATORI E TRAIETTORIE TECNOLOGICHE E SOSTENIBILI

Coordinators: Marco Pironti

Track 9 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.210 Secondo Piano

Chairs: Marco Pironti

Beyond Human Creativity: The Evolution of Marketing in the Age of AI and Enhanced Creativity
full paper
Micaela Tempesta
Presenter Micaela Tempesta

From dissonance to defense: How brand advocacy shapes consumer responses to brand activism backlash
full paper
Mario D'Arco, Francesca Avallone, Vittoria Marino
Presenter Mario D'Arco

Governing AI for social good: A procedural framework for responsible and legitimate implementation
full paper
Mario D'Arco, Generoso Branca, Riccardo Resciniti
Presenter Generoso Branca

Il lato oscuro dell’antropomorfizzazione negli AI service agents: effetti negativi sul benessere e sulla soddisfazione del consumatore
full paper
Antonella Bozzi, Martina Bocchini, Anna Piergallino, Maria Ferraro
Presenter Antonella Bozzi

Where sectors meet: festival as space of collaboration
extended abstract
Alessia Anzivino, Lala Hu, Roberta Sebastiani
Presenter Alessia Anzivino

Co-creation or Co-destruction? Governing the Sequence of AI Participation in Marketing Ecosystems
extended abstract
Giacomo Zatini
Presenter Giacomo Zatini

Inside Platform Frictions: How Digital Discourses produce Power and Marginalization in Delivery Work
extended abstract
André Luiz Vieira Soares, Silvia Biraghi, Angela Beccanulli, Rossella Gambetti
Presenter André Luiz Vieira Soares

La pirateria come risposta alla frammentazione dell’offerta di piattaforme di live sport streaming
extended abstract
Gennaro Maione, Mario D'Arco, Orlando Troisi, Luca Federico Battanta
Presenter Luca Federico Battanta

Track 9 - Session II

Friday 23 January 2026 09:30-10:30 Aula SF.210 Secondo Piano

Chairs: Marco Pironti

Quando il packaging parla di salute: l’effetto dei claim nutrizionali su percezioni e desiderio di consumo
full paper
Guido Cristini, Anna Boncompagni, Cristina Zerbini, Donata Tania Vergura, Beatrice Ceccoli
Presenter Anna Boncompagni

Understanding user acceptance of shared mobility services through topic modeling of online reviews
full paper
Ivan Burkov
Presenter Ivan Burkov

Me, You, and AI: How AI augments value co-creation in brand-customer relationships
extended abstract
Emanuele Ghianda, Domitilla Magni, Francesco Costanzo, Alice Mazzucchelli
Presenter Emanuele Ghianda

Rethinking Emotional Analysis for Digital Management Convergenze e Divergenze tra Intelligenza Ermeneutica, Simbolica e Neurale
extended abstract
Adriana Apuzzo, Mario D'Arco, Antonio Lieto, Mario Testa
Presenter Adriana Apuzzo

Socio-Demographic Profiles and Experiential Retail: Evidence for Designing Experience-Centric Digital Retail Strategies
extended abstract
Massimiliano Ruggiero, Martina Toni, Giovanni Mattia
Presenter Massimiliano Ruggiero

Strega comanda colore: trova il colore per comunicare la sana alimentazione
extended abstract
Susanna Graziano, Benedetta Grandi, Maria Grazia Cardinali, Guido Cristini
Presenter Susanna Graziano

The 30-60-90 Routine: Structuring Community Feedback for Value Co-creation
extended abstract
Alessio Sartore, Paola Signori
Presenter Alessio Sartore

When Nature Becomes Data: How Digital Platforms Are Rewriting Biodiversity
extended abstract
Chiara Ottolenghi, Valentina Cucino, Gennaro Iasevoli
Presenter Chiara Ottolenghi

Track 10 - PURPOSE-DRIVEN INNOVATION: A NEW FRAMEWORK FOR SOCIAL ENTREPRENEURSHIP AND HYBRID VENTURES

Coordinators: Rosangela Feola, Andrea Piccaluga

Track 10 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.201 Secondo Piano

Chairs: Rosangela Feola

Ibridità di scopo, performance economica e capacità innovativa nell’imprenditorialità accademica: evidenze dagli spin-off universitari italiani
full paper
Antonio Prencipe
Presenter Antonio Prencipe

Beyond Shareholder Primacy: Investigating Multi-stakeholder Governance in European B‐Corps
full paper
Magali Fia, Lorenzo Arras
Presenter Magali Fia

Sostenibilità tra forma e sostanza: analisi dell’Earnings Management nelle B-Corp italiane
extended abstract
Danilo Boffa
Presenter Danilo Boffa

Costi-benefici della sostenibilità: Evidenze dall’Impatto delle Certificazioni B-Corp sulle performance di vendita
extended abstract
Laura Ferraro, Franco Ernesto Rubino
Presenter Laura Ferraro

Driver del valore aggiunto nelle social gazelles italiane: il ruolo dei fattori interni e di contesto
extended abstract
Sabina De Rosis, Domenico Nicolò
Presenter Sabina De Rosis

From Purpose-Oriented Policies to Purpose-Driven Ecosystems: a data-driven framework for territorial diagnosis and policy alignment in social inclusion
extended abstract
Valentina Mallamaci, Melita Nicotra, Marco Romano
Presenter Valentina Mallamaci Melita Nicotra

From beneficiaries to agents of change: exploring the role of social enterprises in community transformation in Kenya
extended abstract
Erica Negro, Giacomo Ciambotti, Maddalena Scribanis
Presenter Erica Negro

Track 10 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.201 Secondo Piano

Chairs: Valentina Cucino

Enabling the mindset for purpose-driven innovation: Evidence from Italian benefit corporations
full paper
Angelo Bonfanti, Giovanna Bagnato, Giorgio Mion
Presenter Giovanna Bagnato

From “Scale” to “School”. Reframing scalability of Purpose-Driven Organizations as Diffusion
full paper
Rosario Faraci, Rosaria Ferlito
Presenter Rosaria Ferlito Rosario Faraci

Dal mindset alla postura strategica: concettualizzazione e misurazione dell’Individual Humane Entrepreneurial Orientation
extended abstract
Chiara Crudele, Rosangela Feola, Roberto Parente, Ricky Celenta
Presenter Chiara Crudele

LIVING THE PURPOSE: CORPORATE CULTURE AS A CATALYST TO ACTIVATE AND EMBED BRAND PURPOSE INTO ORGANIZATIONS
extended abstract
Iglesias Oriol, Michela Mingione, Ind Nicholas
Presenter Michela Mingione

More Than a Beauty Makeover? Evaluating Organisational Change Toward Sustainability of a Benefit Company in the Cosmetic Industry
extended abstract
Teresa Izzo, Ludovica Evangelista, Gianluca Risaliti
Presenter Ludovica Evangelista

Strategic Purpose and Organizational Outcomes in Private Healthcare: Evidence from Mission Statements Using DEA and fsQCA.
extended abstract
Anna Prenestini, Angela Rella, Stefano Calciolari
Presenter Anna Prenestini Angela Rella

Corporate social responsibility and non-profit corporate foundations: a systematic literature review (2015-2025)
extended abstract
Marianna Carpinelli, Francesca Capo
Presenter Marianna Carpinelli

Track 10 - Session III

Friday 23 January 2026 08:30-09:30 Aula SF.201 Secondo Piano

Chairs: Chiara Crudele

Beyond Linear Impact: A Participatory Theory of Change Approach to Assessing For-Profit Development Initiatives
full paper
Flavia Marucci, Marchegiani Lucia
Presenter Flavia Marucci

Cooperative Bridging: Investigating transnational employee well-being and organizational learning between Senegal and Italy
extended abstract
Laura Rocca, Anna Maria Fellegara , Monica Veneziani
Presenter Laura Rocca

Imprenditorialità femminile e migrazione: una revisione sistematica sui meccanismi di supporto formale e informale
extended abstract
Giulio Palmas
Presenter Giulio Palmas

Track 11 - SISTEMI E AZIENDE DI TUTELA DELLA SALUTE

Coordinators: Marzia Ventura

Track 11 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.103 Primo Piano

Chairs: Americo Cicchetti

Implementazione di un Ecosistema dei Dati Sanitari in Italia: rilevanza e implicazioni della politica per il settore sanitario italiano
full paper
Cecilia Menegon, Luca Del Bene, Stefano Lorusso
Presenter Cecilia Menegon

Electronic Health Records: Managerial Insights from an Umbrella Review
full paper
Nicola Belle, Alessandro Gazzetti, Paola Cantarelli, Veronica Cruciani, Stefano Gandolfi, Andrea Piazzoli
Presenter Alessandro Gazzetti

Conflict Management as a Managerial Competence: Integrating Theory and Evidence from Healthcare Organizations
full paper
Walter Vesperi, Rocco Reina, Marzia Ventura, Concetta Lucia Cristofaro, Anna Maria Melina
Presenter Walter Vesperi

How to Care for Those who Care? Evidence from a Survey Experiment on AI-Based HRM Systems in the Italian Healthcare Sector
full paper
Roberta Romano, Simona Mormile, Gabriella Piscopo, Paola Adinolfi, Luigi Di Nocera
Presenter Roberta Romano

Generation Z Nurses and the Changing Meaning of Work: Implications for Motivation, Retention, and Healthcare Sustainability
full paper
Giulia Flamini
Presenter Giulia Flamini

Track 11 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.103 Primo Piano

Chairs: Rocco Reina

Enabling Human-Centric Healthcare: How Enabling Technologies Support Patient Humanization, Participation and Empowerment in Industry 5.0 perspective
extended abstract
Ilaria Elisa Vannini, Michela Piccarozzi, Maria Grazia Provenzano
Presenter Michela Piccarozzi

Access, Awareness, and Digital Engagement with the Italian NHS among Older Adults: Findings from a National Survey
extended abstract
Ludovico Cavallaro
Presenter Ludovico Cavallaro

Addressing SDGs unintentionally while managing the COVID-19 crisis: Insights from Italian Healthcare
extended abstract
Benedetta Siboni, Paola Canestrini, Abeer Hassan
Presenter Paola Canestrini

Beyond Adoption: Artificial Intelligence and Organizational Transformation. An Empirical Study.
extended abstract
Alba Miranda, Annunziata Tarulli, Raffaele Silvestri, Domenico Morrone
Presenter Alba Miranda

Verso un modello integrato di Patient Blood Management: gli impatti di un percorso ospedale–territorio
extended abstract
Gaia Bassani, Luca Barcella, Silvia Gesulmini, Varusca Brusegan, Michela Seghezzi, Roberta Marozzi, Francesco Poggioli, Alberto Benigni, Cristina Schiantarelli, Giulia Ravasio, Eleonora Sanga, Gavino Napolitano
Presenter Gaia Bassani

Network Governance and Managerial Innovation for Community-Based Healthcare: A Strategic Framework for Territorial Value Creation
extended abstract
Fiorella Pia Salvatore, Francesco Maria Nacci, Piervito Bianchi, Marco Taliento
Presenter Francesco Maria Nacci

Le preferenze di clinici, manager ibridi e amministrativi nelle scelte di adozione dell’innovazione in sanità
extended abstract
Alessandra Da Ros, Stefano Landi, Claudia Bazzani, Chiara Leardini
Presenter Alessandra Da Ros

Tecnostress nella medicina generale: impatti delle tecnologie cliniche e amministrative sulla performance dei MMG
extended abstract
Alessandra Pernice, Francesca De Domenico
Presenter Alessandra Pernice

Leadership Competencies in Nursing Management: A Theoretically Grounded and Corporate-Oriented Interpretation of Managerial Preparedness
extended abstract
Simone Fanelli, Fiorella Pia Salvatore, Lorenzo Pratici, Michele Milone
Presenter Lorenzo Pratici

Cosa motiva gli infermieri neoassunti? Evidenze sulle percezioni dei driver di retention
extended abstract
Francesco Vide', Roberta Montanelli, Marco Sartirana, Claudio Buongiorno Sottoriva
Presenter Francesco Vide'

Track 11 - Session III

Friday 23 January 2026 08:30-09:30 Aula SF.212 Secondo Piano

Chairs: Marzia Ventura, Slvatore Russo

Meta-governance at work: the role of general practitioners in local health systems
full paper
Francesca Ferre, Giaele Moretti, Francesca Pennucci
Presenter Francesca Ferre Giaele Moretti

Verso una contabilità direzionale regionale: Network Governance e Uniform Costing nel Sistema Sanitario Toscano
full paper
Andrea Tenucci, Cristina Campanale, Fabio Magnacca
Presenter Fabio Magnacca Cristina Campanale

La sanità come ecosistema di servizio pubblico e il ruolo trasformativo del digitale. Una proposta interpretativa
full paper
Salvatore Russo, Valentina Montecchio, Stefania Simoni
Presenter Slvatore Russo

Efficienza ospedaliera e possibili fattori di influenza: un’analisi sugli ospedali in Italia (si rinuncia alla pubblicazione negli atti del Convegno)
full paper
Fabio De Matteis, Elio Borgonovi, Fabrizio Striani, Giovanni Notaristefano
Presenter Fabio De Matteis

Track 11 - Session IV

Friday 23 January 2026 08:30-09:30 Aula SF.103 Primo Piano

Chairs: Elio Borgonovi, Angelo Rosa

Implementing Value-Based Healthcare and Measuring Performance in Chronic Care: Insights from a Systematic and Bibliometric Literature Review.
full paper
Martina Pipoli, Marco Benvenuto , Carmine Viola
Presenter Martina Pipoli

L’ANALISI DELLE CONDIZIONI DI EQUILIBRIO FINANZIARIO DELLE AZIENDE SANITARIE PUBBLICHE QUALE PRESUPPOSTO FONDAMENTALE DEL SODDISFACIMENTO DEI BISOGNI DI SALUTE DELLA REGIONE: IL CASO DELLA REGIONE SICILIANA
full paper
Sebastiano Torcivia
Presenter Sebastiano Torcivia

Un modello per la gestione e valutazione della performance delle reti oncologiche
full paper
Giorgia Zappia, Denita Cepiku, Marco Mastrodascio
Presenter Giorgia Zappia

Track 11 - Session V

Friday 23 January 2026 09:30-10:30 Aula SF.212 Secondo Piano

Chairs: Manuela Samantha Macinati

Time collapsed and space split: Navigating care under conditions of urgency
full paper
Enrico Carlet, Simona Leonelli, Emanuele Primavera
Presenter Simona Leonelli

Intelligenza Artificiale e Job Crafting: una nuova frontiera per il settore sanitario
full paper
Giorgia Alcaro, Giuseppe Zangari, Ludovica Zoccali, Antonio Lorena, Rocco Reina
Presenter Giorgia Alcaro

L’Intelligenza Artificiale Generativa a supporto dei processi clinici: driver tecnologici e governance manageriale in un’Azienda Sanitaria Pubblica
full paper
Antonio Nisio, Valentina Bux, Luigi Fruscio, Grazia Dicuonzo
Presenter Grazia Dicuonzo Valentina Bux

Track 11 - Session VI

Friday 23 January 2026 09:30-10:30 Aula SF.103 Primo Piano

Chairs: Greta Nasi

Un approccio sistemico a supporto degli investimenti in R&S nelle aziende farmaceutiche e biotech
full paper
Francesca De Domenico, Federico Cosenz
Presenter Francesca De Domenico Federico Cosenz

Silver Economy: Ageing as a driver of growth and innovation?
full paper
Andrea Garlatti, Paolo Fedele, Silvia Iacuzzi, Rubens Pauluzzo, Irina Dokalskaya, Elisabetta Pericolo
Presenter Elisabetta Pericolo Silvia Iacuzzi

Il merit gap come determinante dell’insoddisfazione clinica: una tassonomia computazionale delle Intelligenze Etiche nel SSN attraverso un approccio Mixed-Method
full paper
Ernesto D'Avanzo, Elio Borgonovi, Paolo Petralia
Presenter Ernesto D'Avanzo

Track 11 - Session VII

Friday 23 January 2026 11:00-11:45 Aula SF.212 Secondo Piano

Chairs: Marco Benvenuto

Progettazione di un modello di riferimento per l'implementazione di soluzioni digitali innovative e sostenibili nell’attuale Sistema della Salute.
extended abstract
Claudia Salvatore, Lorenzo Mercurio, Alessandra Ricciardelli, Alessio Piras, Maddalena Illario
Presenter Claudia Salvatore Lorenzo Mercurio

Innovazioni tecnologiche e Medicina di Genere: verso modelli personalizzati di assistenza sanitaria
extended abstract
Grazia Dicuonzo, Antonio Fusco, Virginia Milone, Nadia Cipullo
Presenter Grazia Dicuonzo

La regolamentazione dell'intelligenza artificiale in sanità: il modello italiano tra governance pubblica e innovazione responsabile
extended abstract
Luigina Paglieri, Fabiana Scalabrini, Andrea Bonomi Savignon, Denita Cepiku
Presenter Luigina Paglieri

Measuring the Impact of Digitalization on the Efficiency of Public Healthcare Organizations: Evidence from a DEA Model Using PIAO Data
extended abstract
Angela Rella, Valerio Brescia, Anna Prenestini
Presenter Angela Rella

The role of Digital Transformation in the Strategic Planning of Healthcare Organisations
extended abstract
Diana Ferullo, Silvia Solimene, Natalia Aversano, Ferdinando Di Carlo , Paolo Tartaglia Polcini
Presenter Diana Ferullo Silvia Solimene

A systematic review of public health systems and private expenditure in OECD countries
extended abstract
Alessandro Lombrano, Lorenzo Coronella
Presenter Lorenzo Coronella

Structural, financial, constitutional, and regulatory prioritization of health: Are prioritization modes correlated or complementary, and do they matter?
extended abstract
Marlene Jugl
Presenter Marlene Jugl

Benessere, leadership e sostenibilità: verso un modello italiano di leadership compassionevole
extended abstract
Francesca Ferre, Federico Lega, Luisa Paolina Rizzi, Marianna Ginocchietti, Elisa Ducoli, Michela Filippi, Paolo Gubitta, Elena Fanton, Claudio Costa
Presenter Francesca Ferre

Track 11 - Session VIII

Friday 23 January 2026 11:00-11:45 Aula SF.103 Primo Piano

Chairs: Alessandro Spano

Developing Patient Engagement KPIs for Performance Management in Primary Healthcare Setting: A Digital-Driven Framework (work-in progress)
extended abstract
Giulia Cattafi, Monica Giancotti, Marianna Mauro, Giorgia Rotundo
Presenter Monica Giancotti

Verso un sistema di indicatori di performance per la Supply Chain ospedaliera: evidenze da un’analisi multi-caso
extended abstract
Giulia Interlandi, Valeria Belvedere, Stefano Villa
Presenter Giulia Interlandi

SALUTE, BENESSERE E ACCOUNTABILITY: DETERMINANTI DELLA DISCLOSURE SULL’SDG 3 NEI PIAO OSPEDALIERI
extended abstract
Vincenzo Pontrelli, Lara Oliva, Angelo Rosa, Arcangelo Marrone
Presenter Vincenzo Pontrelli

La valutazione multidimensionale dei servizi sanitari territoriali nella prospettiva "Citizen Care in Community"
extended abstract
Claudio Travaglini
Presenter Claudio Travaglini

Oltre la Rational Choice: la transizione dei modelli di pianificazione nelle ASL della Puglia
extended abstract
Antonio Nisio, Grazia Dicuonzo, Michele De Filippis
Presenter Antonio Nisio Grazia Dicuonzo

Performance, Governance e Capitale Umano: Una Analisi Integrata della Sanità Calabrese
extended abstract
Alba Gallo, Ubaldo Comite, Lavinia Pastore, Francesco Bianchi
Presenter Alba Gallo

Mappare i bisogni per governare il cambiamento: un modello di network governance per le Case della Comunità
extended abstract
Marta Russotto, Marco Ferretti, Benedetta Pini
Presenter Marta Russotto

Il cuore green della sanità: la sfida dell'eco-innovazione per i middle managers
extended abstract
Luca Piubello Orsini, Vincenzo Riso, Stefano Landi, Chiara Leardini
Presenter Luca Piubello Orsini Vincenzo Riso

Track 12 - STRATEGIA, GOVERNANCE, ORGANIZZAZIONE, LEADERSHIP PER L’IMPRENDITORIALITÀ E LE INNOVAZIONI

Coordinators: Francesco Ciampi

Track 12 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.209 Secondo Piano

Chairs: Marcello Martinez

Strategic Governance for Sustainability: How B Corps Shape Organizational Innovation and Performance
full paper
Francesco Fasano, Elvira Tiziana Elvira Tiziana, Maurizio La Rocca, Antonio Arnone
Presenter Francesco Fasano

Cultural Conditions Shaping the Role and Effectiveness of Innovation Managers: A Scoping Review
full paper
Giorgio Di Fiore, Giuseppe Ceci
Presenter Giorgio Di Fiore

Participatory Governance and Public-Private Partnership Forms in Cultural Heritage Management: Strategy, Organization and Innovation.
full paper
Giovanna Muraglia, Mariavittoria Cicellin, Adriana Scuotto, Stefano Consiglio
Presenter Giovanna Muraglia

The Choice of the CEO at an Initial Public Offering: the role of Family Overhang and Family Generational Involvement
full paper
Emmadonata Carbone, Alessandro Cirillo, Francesco Chirico, Salvatore Sciascia
Presenter Emmadonata Carbone

Corporate Governance Mechanisms and Innovation Efficiency in the U.S. Healthcare Sector
full paper
Giacinto Coniglio, Fernando Camastra, Victoria Giannetti, Nicola Cucari
Presenter Victoria Giannetti

Track 12 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.209 Secondo Piano

Chairs: Francesco Ciampi

Do family power changes affect firm growth after PE investment?
full paper
Michele Lertora, Sofia Brunelli, Jonathan Bauweraerts, Salvatore Sciascia, Anna Gervasoni
Presenter Michele Lertora

Shifting Acquisitive Behavior in Family Firms: A Process Model
full paper
Sofia Brunelli, Olimpia Meglio, Alessandro Cirillo, Salvatore Sciascia
Presenter Sofia Brunelli

Managing Digital Process Transformation: An Abductive Approach to Designing a Strategic RPA Implementation Roadmap
full paper
Federica De Santis, Mariarita Pierotti, Alessandra Rigolini
Presenter Federica De Santis

Female Leadership and the Dynamics of Generational Succession in Family Firms: A Multi-Case Qualitative Analysis
full paper
Gabriella Bosco, Diana Ferullo, Natalia Aversano, Paolo Tartaglia Polcini
Presenter Gabriella Bosco

The clock of recovery: CEO Leadership and Corporate Resilience
full paper
Maria Angela Manzi, Carlotta Benedetti, Alessandro Cirillo, Salvatore Sciascia
Presenter Maria Angela Manzi

Track 12 - Session III

Friday 23 January 2026 08:30-09:30 Aula SF.208 Secondo Piano

Chairs: Francesco Virili

Reshaping Justice System: Hybrid Competencies and the Digital Transformation of the Italian Judicial System
full paper
Francesca Loia, Ginevra Gravili, Marcello Martinez, Mario Pezzillo Iacono
Presenter Francesca Loia

How Generation Z Redefines Work: Smart Working, Motivation, and the Future of Job Design
full paper
Giulia Flamini, Enrico Cori, Maria Zifaro
Presenter Giulia Flamini Enrico Cori

Orchestrating relationships in hybrid workplaces: An empirical study of leaders’ leadership behaviours
full paper
Federica Bressan, Sara Bonesso, Laura Cortellazzo
Presenter Laura Cortellazzo

Fare impresa in un mondo che cambia: quali sfide riserva il computer quantistico?
full paper
Orlando Troisi, Mara Grimaldi, Corrado De Cristofaro
Presenter Corrado De Cristofaro

Track 12 - Session IV

Friday 23 January 2026 08:30-09:30 Aula SF.112 Primo Piano

Chairs: Clodia Vurro

Promuovere la Transizione Digitale nel Settore Culturale: Strategie e Modelli di Business
extended abstract
Lorenzo Venezia, Elena Borin, Ruba Saleh
Presenter Lorenzo Venezia

Growth and innovation strategies in family businesses: emerging models between governance, continuity, and digital transformation
extended abstract
Michele Modina, Anna Vittoria Formisano, Ilaria Nunzia Nigro, Marilena Bredice
Presenter Ilaria Nigro Anna Vittoria Formisano

The impact of insularity on entrepreneurship: evidence from Italian regions
extended abstract
Carlo Amenta, Martina Aronica, Arabella Mocciaro Li Destri, Carlo Stagnaro
Presenter Carlo Amenta

The Governance of Intelligent Technologies: How Board Composition Shapes Ethical AI Adoption. Evidence from Board Structures Across 2025 Global Firms.
extended abstract
Fabrizio Maria Bertusi, Giuseppe Maria Bifulco , Riccardo Tiscini
Presenter Fabrizio Maria Bertusi Giuseppe Maria Bifulco

Founders’ Human and Social Capital in Concert: Equifinal Pathways to Social Enterprise Creation
extended abstract
Alexia Ciroi, Gianluca Maistri, Luca Piubello Orsini, Michela Bearzi
Presenter Alexia Ciroi Gianluca Maistri

VERSO UNA COMPRENSIONE MULTIMODALE DELL’AUTENTICITÀ D’IMPRESA: PRIME INTUIZIONI DA UN CASO ESPLORATIVO
extended abstract
Alessandra Russo, Sonia Quarchioni, Pasquale Massimo Picone
Presenter Alessandra Russo

IA E IMPRESE FAMILIARI: DISEGNO DI RICERCA SUL RUOLO DEL MANDATO DEL CEO E DEI TMT MULTIGENERAZIONALI
extended abstract
Maria Rosaria Marguglio, Pasquale Massimo Picone, Salvatore Tomaselli
Presenter Maria Rosaria Marguglio

Educazione imprenditoriale, sostenibilità e benessere urbano: una revisione sistematica della letteratura
extended abstract
Giorgia Maria D'Allura, Valentina Mallamaci, Federica Romano
Presenter Giorgia Maria D'Allura

Track 12 - Session V

Friday 23 January 2026 09:30-10:30 Aula SF.208 Secondo Piano

Chairs: Arabella Mocciaro Li Destri

RETHINKING REWARDS UNDER CRISIS. LESSONS FROM THE RUSSIAN–UKRAINIAN WAR
full paper
Walter Vesperi, Alessandra Ricciardelli, Софія Бойко, Marzia Ventura
Presenter Walter Vesperi

Corporate strategic responses to shocks and real options
full paper
Antonio Renzi, Pietro Taragoni, Gianluca Vagnani
Presenter Antonio Renzi

The Silent Generation Paradox and Circular Economy Performance: The Moderating Role of Family Board Involvement
full paper
Andrea Sanseverino, Alessandro Cirillo, Ine Umans
Presenter Andrea Sanseverino

L’Industry 4.0 innovation ecosystem: dall’analisi critica della letteratura alla validazione del framework analitico-concettuale
full paper
Monica Cugno, Silvia Maroncelli, Eleonora Biglia, Anna Cugno
Presenter Silvia Maroncelli Monica Cugno

Track 12 - Session VI

Friday 23 January 2026 09:30-10:30 Aula SF.112 Primo Piano

Chairs: Rocco Reina

Leader nell’era degli algoritmi: leadership e percezioni dell’intelligenza artificiale nella PA
extended abstract
Davide Giacomini, Lisa Grandi, Giacomo Carli
Presenter Lisa Grandi Davide Giacomini

Entrepreneurial Ecosystems and Organized Crime: Evidence from Italian Regions
extended abstract
Riccardo Campagnolo, Francesca Capo, Mara Bergamaschi
Presenter Francesca Capo

COSTRUIRE IMPRESE RESILIENTI: IL RUOLO DELL’IMPRENDITORE E DELLA GESTIONE DEGLI STAKEHOLDER
extended abstract
Sonia Caterina Giaccone, Pasquale Massimo Picone
Presenter Sonia Caterina Giaccone Pasquale Massimo Picone

SMEs, data-sharing, and internal resoruces
extended abstract
Simona Leonelli, Filippo Ferrarini, Niloofar Kazemargi
Presenter Simona Leonelli

The Human Side of Data-Driven New Ventures: How Design Thinking Mindset Enables a Strong Data Culture
extended abstract
Simona Leonelli, Bernardo Balboni, Linda Gabbianelli, Ludovica Leone, Giulia Tagliazucchi, Marina Vignola
Presenter Linda Gabbianelli Simona Leonelli

L’intelligenza artificiale negli enti locali: casi d’uso ed evidenze empiriche per l’erogazione dei servizi e l’efficienza amministrativa
extended abstract
Alessandro Spano, Sonia Cocco, Virginia Angius
Presenter Alessandro Spano

When social interaction matters: innovating in a hybrid work setting
extended abstract
Elisabetta Marafioti, Mattia Martini, Miriam Tomasuolo
Presenter Elisabetta Marafioti

Organizational model for the underwater cultural heritage: experiences from Southern Italy
extended abstract
Cristina Canoro, Luisa Varriale , Maria Ferrara
Presenter Maria Ferrara

Track 12 - Session VII

Friday 23 January 2026 11:00-11:45 Aula SF.208 Secondo Piano

Chairs: Tonino Pencarelli

The role of sustainability-oriented capabilities in strategy renewal process. A multiple case study in the Italian fine food industry
full paper
Carmine Garzia, Patrizia Gazzola, Francesco Maria Gentile
Presenter Carmine Garzia

Navigating Digital Transformation: Emerging Competencies of Public Managers in AI-Enabled Contexts
full paper
Cecilia Maltempo, Francesca Loia , Stefania Mele, Marcello Martinez, Mario Pezzillo Iacono
Presenter Francesca Loia

Tra consulenza e tecnologia: indagine delle esigenze delle imprese clienti e del nuovo ruolo del consulente aziendale
extended abstract
Diana Cacciotti, Fabio Giulio Grandis, Carlo Regoliosi
Presenter Diana Cacciotti

AI Adoption as Legacy Work: Intergenerational Negotiations and Power Shifts in Family Firms
extended abstract
Erika Branca, Alessandra Rigolini
Presenter Erika Branca

Track 13 - STRATEGIE, GOVERNANCE E ACCOUNTING PER LE AZIENDE E I NETWORK TURISTICI: LE SFIDE DELL’AVVENTO DELL’AI E DELLA SOSTENIBILITÀ

Coordinators: Marcantonio Ruisi

Track 13 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.202 Secondo Piano

Chairs: Manuela De Carlo

La natura multidimensionale della contabilità applicata alle certificazioni di destinazione turistica sostenibile: i casi di Siena e Copenaghen
full paper
Michela Magliacani, Valentina Toscano, Silvia Stancanelli
Presenter Michela Magliacani

L’innovazione nel settore alberghiero tra digitalizzazione e sostenibilità: evidenze empiriche e implicazioni per il management accounting.
full paper
Monia Castellini, Cecilia Budoni
Presenter Monia Castellini Cecilia Budoni

Strategie di sostenibilità nelle DMO Italiane: uno studio esplorativo mediante Fuzzy Formal Concept Analysis (FFCA)
extended abstract
Francesca D'Angella, Anna Scuttari, Manuela De Carlo, Stefania Boffa
Presenter Anna Scuttari Francesca D'Angella

Tourism companies' sustainability reports: an analysis of online travel agencies
extended abstract
Giusy Guzzo, Maria Assunta Baldini, Giovanni Bronzetti, Miriam Clara Vitello
Presenter Miriam Clara Vitello

La misurazione della performance ESG e le sue relazioni con il sistema di controllo di gestione e la rendicontazione di sostenibilità. Il caso di Hilton Worldwide
extended abstract
Loredana Picciotto
Presenter Loredana Picciotto

Verso la sostenibilità dei sistemi turistici fragili: un framework per la gestione dei rifugi alpini
extended abstract
Giulia Cambruzzi, Umberto Martini
Presenter Giulia Cambruzzi

Imprenditrici e donne manager come driver di sostenibilità sociale nelle imprese del settore hospitality. Percorsi di carriera e paradossi di genere tra cambiamento e tradizione
extended abstract
Anna Scuttari, Amiel Monique Ortega, Samuele Maccioni, Giulia Isetti, Valentin Wallnoefer, Helena Nerl
Presenter Anna Scuttari

L’impegno delle aziende turistiche verso l’SDG 10: un’analisi esplorativa
extended abstract
Loredana Picciotto, Benedetta Valeria Cannizzaro, Marcantonio Ruisi
Presenter Loredana Picciotto

Track 13 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.202 Secondo Piano

Chairs: Umberto Martini

Strategic Adaptability as a Dynamic Capability: Forecasting, Foresight, and Cognitive Debiasing in Uncertain Hospitality Environments
full paper
Giuseppina Lo Mascolo, Arabella Mocciaro Li Destri, Gabriella Levanti
Presenter Giuseppina Lo Mascolo

Piattaforme digitali e Governance Collaborativa nei Net-work Turistici: “Appennino Slow” e “I Borghi più Belli d’Italia”
full paper
Beatrice Meo, Camilla Falivena, Alessandro Giosi, Silvia Testarmata
Presenter Beatrice Meo

La performance delle strutture per brevi soggiorni con la cluster analysis: alcune valutazioni comparate
full paper
Mirko Mozzillo, Guido Migliaccio
Presenter Mirko Mozzillo Guido Migliaccio

Towards a model of regenerative tourism and place-based value creation in urban commons
extended abstract
Elenora Napolano, Elena Lupolo, Valentina Della Corte
Presenter Elena Lupolo Elenora Napolano

Regulating Tourism in a World Heritage City: Hospitality Businesses’ Perceptions
extended abstract
Rebecca Miccini, Camilla Ciappei, Diletta Vianello, Giovanni Liberatore
Presenter Diletta Vianello

Reshoring and Made in Italy: Strategies for resilience and sustainability in the fashion industry
extended abstract
Simone Luongo, Valentina Della Corte, Enrico Di Taranto, Kanwal Gul
Presenter Enrico Di Taranto

Prospector vs. Analyzer in Tourism SMEs: How Strategic Orientation Drives Green Innovation Performance?
extended abstract
Ludovica Antenozio
Presenter Ludovica Antenozio

Track 13 - Session III

Friday 23 January 2026 08:30-09:30 Aula SF.210 Secondo Piano

Chairs: Marcantonio Ruisi, Valentina Della Corte

CIRCULAR ECONOMY IN THE TOURISM INDUSTRY: FROM DRIVERS AND BARRIERS TO COLLECTIVE INTELLIGENCE
full paper
Francesca Gennari, Alex Almici, Luisa Bosetti, Raffaella Cassano, Tommaso Fornasari
Presenter Francesca Gennari

Navigare l’intelligenza artificiale: come il settore croceristico sta ridisegnando la rotta verso la sostenibilità
full paper
Mauro Sciarelli, Irene Ricciardi, Martina Percuoco, Vincenzo Dell'Anno, Cristina Cervino
Presenter Irene Ricciardi

Navigare la Transizione: AI e Stakeholder Engagement nella gestione dei porti turistici. Il Sistema Porto Turistico di Maratea.
extended abstract
Vincenzo Dell'Anno, Anna Prisco, Davide Dell'Anno
Presenter Vincenzo Dell'Anno

Configurations for successful artificial intelligence adoption in hospitality: Evidence from fsQCA analysis of managerial perceptions
extended abstract
Claudia Cozzio, Francisco Javier Santos Arteaga, Oswin Maurer
Presenter Claudia Cozzio

Governance e rigenerazione del patrimonio culturale: un’analisi empirica dei fattori di successo tra digitalizzazione, sostenibilità e criteri di selezione
extended abstract
Stefano Marciano, Raffaele Fiorentino, Raffaele Fiume, Loris Landriani, Alessandra Lardo, Antonio Cennamo
Presenter Stefano Marciano

Local businesses' perception of the overtourism induced by social media influencers in lesser-known destinations: Empirical evidence from Italy and Vietnam
extended abstract
Alessandro Bigi, Michelle Bonera, Ha Vi Le
Presenter Michelle Bonera

Sostenibilità sociale e inclusione nel settore ricettivo: scelte strategiche ed operative delle imprese alberghiere in Italia
extended abstract
Umberto Martini, Federica Buffa, Flavio Santi
Presenter Federica Buffa Umberto Martini

An intriguing new location for hospitality: The “lighthouse accommodation”
extended abstract
Marco Contri, Silvia Fissi, Elena Gori, Alberto Romolini
Presenter Marco Contri

Track 14 - SUPPLY CHAIN MANAGEMENT E MARKETING: DALL’ORDER FOR FULFILLMENT ALL’INTEGRAZIONE STRATEGICA FABBRICA-MERCATO

Coordinators: Sebastiano Grandi

Track 14 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.110 Primo Piano

Chairs: Chiara Cantù

L’effetto di Lean Production e Industria 4.0 sulle performance operative d’impresa: evidenze da uno studio sul campo
extended abstract
Valeria Belvedere, Alberto Grando, Viviana D'Angelo, Andrea Chiarini
Presenter Valeria Belvedere

Blockchain e AI nelle PMI del Food & Beverage: Effetti su Redditività e Customer Experience
extended abstract
Jacopo Balestracci, Niccolò Lombardi
Presenter Jacopo Balestracci Niccolò Lombardi

Connettere per innovare: le reti di relazioni nella transizione verso modelli di business circolari
extended abstract
Matteo Dominidiato, Annalisa Tunisini
Presenter Matteo Dominidiato

Digital Platforms for Value Chain Collaboration in the Smart Building Sector: an explorative case study
extended abstract
Elisa Martina Martinelli
Presenter Elisa Martina Martinelli

Digital technologies for SC transparency: a review from a circular supply chain perspective
extended abstract
Sara Savy, Nadia Di Paola, Roberto Vona
Presenter Sara Savy

Rethinking Diversification and Innovation in FMCG Markets: An Empirics-First Analysis
extended abstract
Sebastiano Grandi, Alessandro Iuffmann Ghezzi, Francesca Negri
Presenter Sebastiano Grandi Francesca Negri

Managing tensions towards supply chain emissions reduction: managerial cognition and organizational factors
extended abstract
Chiara Sguizzardi, Ivan Russo, Ilenia Confente
Presenter Chiara Sguizzardi

Operational Transparency in Closed-Loop Supply Chains: Activating Consumers as Suppliers
extended abstract
Benedetta Baldi, Ivan Russo, Ilenia Confente
Presenter Benedetta Baldi

Selezione Strategica Dei Fornitori e Mitigazione del Rischio Mafioso: L’Innovazione dei Processi Aziendali Mediata dall’Intelligenza Artificiale
extended abstract
Marco Salemi, Rodolfo Damiano, Salvatore Cincimino
Presenter Marco Salemi

The Impact of Reselling Platforms on Fashion Consumer Behavior: A Cross-Country Comparative Study
extended abstract
Ilaria Galavotti, Francesca Negri, Giada Castagnoli
Presenter Francesca Negri

The support of incubators and accelerators in value creation during startups’ internationalization
extended abstract
Chiara Luisa Cantù, Lala Hu, Mirko Olivieri
Presenter Mirko Olivieri

Track 15 - SYNERGIES FOR COMPETITIVE ADVANTAGE: QUALITY, INNOVATION, AND SUSTAINABILITY

Coordinators: Annarita Paiano

Track 15 - Session I

Thursday 22 January 2026 16:15-17:30 Aula SF.205 Secondo Piano

Chairs: Maria Francesca Renzi

Carbon insetting nelle filiere agroalimentari: definizioni, stato dell’arte e sfide metodologiche
full paper
Alessia Acampora, Martina Cova, Carlo Alberto Pratesi
Presenter Martina Cova

Life Cycle Inventory of national datasets for the main Italian legume cultivation systems
full paper
Nicola Minafra, Marko Drizaku, Vincenzo Campobasso, Tiziana Crovella, Annarita Paiano
Presenter Nicola Minafra Annarita Paiano

Life Cycle Assessment of Agrifood Systems in Brazil and Italy: A systematic review of carbon and water footprints
full paper
Jacopo Di Paola, João Augusto Barcellos Lins, Agata Matarazzo, Alexandre Bragança Coelho, Alessandro Scuderi
Presenter Jacopo Di Paola

Exploring sustainable digital transformation: Corporate Digital Responsibility in the Twin Transition of the wine sector
full paper
Leonardo Agnusdei, Elisa Lako, Veronica Ungaro, Laura Di Pietro
Presenter Laura Di Pietro Leonardo Agnusdei

Evoluzione dei sistemi di tracciabilità dell’olio extravergine di oliva: dalla tradizione alla food traceability 4.0
full paper
Sofia Menesto', Silvia Verdura, Alessandro Ruggieri
Presenter Sofia Menesto'

Track 15 - Session II

Thursday 22 January 2026 17:30-18:45 Aula SF.205 Secondo Piano

Chairs: Andrea Raggi

Verso un consumo responsabile e sostenibile: un’analisi dei fattori che guidano lo spreco alimentare in ambito domestico
extended abstract
Veronica Ungaro, Federica Bisceglia, Laura Di Pietro, Roberta Guglielmetti Mugion, Maria Francesca Renzi, Olimpia Martucci, Francesco Lista
Presenter Veronica Ungaro

GRINS: progetto PNRR per una piattaforma dati a supporto della sostenibilità della filiera bovina italiana
extended abstract
Umile Gianfranco Spizzirri, Bruno Notarnicola, Francesco Astuto, Pietro Alexander Renzulli, Rosa Di Capua, Maurizio De Molfetta, Donatello Fosco
Presenter Umile Gianfranco Spizzirri

Turismo resiliente nelle montagne biellesi: la terza attitudine della Pezzata Rossa d’Oropa
extended abstract
Luca Salvai, Alessandro Bonadonna
Presenter Alessandro Bonadonna

Dalla gestione dei residui alla creazione di valore condiviso: simbiosi industriale e transizione circolare nel settore agroalimentare italiano
extended abstract
Flaviana Capolini, Maria Francesca Renzi, Olimpia Martucci, Roberta Guglielmetti Mugion, Laura Di Pietro, Veronica Ungaro
Presenter Flaviana Capolini

TOOLS AND INDICATORS FOR SUPPORTING A SUSTAINABLE, RESILIENT AND CIRCULAR TRANSITION OF AGRO-INDUSTRIAL COMPANIES: THE CASE OF THE GRINS PNRR PROJECT
full paper
Tiziana Crovella, Nicola Minafra, Vincenzo Campobasso, Marko Drizaku, Carlo Ingrao, Annarita Paiano
Presenter Tiziana Crovella Vincenzo Campobasso

Il consumo di pasti sostitutivi. Diffusione, aspetti motivazionali e barriere
full paper
Dario Barberini, Maria Giovina Pasca, Giulia Padovani, Gabriella Arcese
Presenter Dario Barberini

Soluzioni circolari e sostenibili nel vitivinicolo: un caso studio
extended abstract
Bianca Maria Tragnone, Ioannis Arzoumanidis, Luigia Petti, Luca Chiusano, Andrea Raggi
Presenter Andrea Raggi

Track 15 - Session III

Thursday 22 January 2026 17:30-18:45 Aula SF.108 Primo Piano

Chairs: Giovanni Lagioia

L'innovazione circolare dei modelli di business nel contesto delle born-green startup
extended abstract
Antonella Pia D'Aries, Michele Posa, Ivano De Turi, Antonello Garzoni
Presenter Antonella Pia D'Aries

Il monitoraggio ambientale con drone a supporto degli strumenti di gestione ambientale di processo
extended abstract
Stefano Duglio, Giuseppe Tassielli, Riccardo Beltramo
Presenter Stefano Duglio

L’intelligenza artificiale come infrastruttura cognitiva per l’economia circolare: capacità dinamiche e riconfigurazione dei modelli di business
extended abstract
Mauro Sciarelli, Lorenzo Turriziani, Anna Prisco, Martina Percuoco, Giovanni Catello Landi
Presenter Lorenzo Turriziani

Welfare, Innovation and NetWorking: Systemic interrelationship between businesses and new socio-environmental perspectives (WIN.WIN). Preliminary data and insights.
extended abstract
Adelina Brizio, Daniela Acquadro Maran, Luigi Bollani, Maddalena Cannito, Damiano Cortese, Mario Grandinetti, Stefano Maria Ronco, Arianna Santero, Ilaria Stura, Alessandro Bonadonna, Giovanni Peira
Presenter Alessandro Bonadonna Giovanni Peira

Circolarità per la decarbonizzazione: pratiche di transizione nelle supply chain tessili
extended abstract
Sara Toniolo, Ilenia Bravo, Ivan Russo, Raffaella Taddeo
Presenter Sara Toniolo

Misurare e Comunicare la Sostenibilità del Settore Cartario Italiano: un’analisi dei Key Performance Indicators mediante il Bilancio di Sostenibilità
extended abstract
Maria Rosaria Sessa, Antonio Cesarano, Roberto De Luca, Ornella Malandrino
Presenter Maria Rosaria Sessa

L’analisi di doppia materialità per l’individuazione di strategie di sostenibilità nel settore cartario
full paper
Serena Sebastiani, Christian Bux, Pasquale Giungato, Angela Tarabella, Caterina Tricase
Presenter Serena Sebastiani

"Valutazione dei materiali sostenibili nel settore della moda: analisi comparativa globale di carbon footprint, water usage e waste production"
full paper
Chiara Cardona, Silvia Verdura, Irene Cardelli, Alessandro Ruggieri
Presenter Chiara Cardona

Track 15 - Session IV

Friday 23 January 2026 08:30-09:30 Aula SF.204 Secondo Piano

Chairs: Alessio Tola

Family Firms and CO2 Emissions: Unpacking the Role of Market Volatility and Risk Aversion
full paper
Rodrigo Basco, Thomas Bassetti, Andrea Caccialanza, Lorenzo Dal Maso
Presenter Andrea Caccialanza

Towards an integrated model of Quality, Innovation and Sustainability in Digital Public Systems
full paper
Alessio Tola, Maria Virginia Sirolli, Andrea Rocchi
Presenter Alessio Tola

Total Quality Management and the Triple Bottom Line: a comparative study of sustainability reports in four Italian industries
full paper
Mariagrazia Provenzano, Leonardo Agnusdei, Cecilia Silvestri
Presenter Leonardo Agnusdei

Dalla ISO 9001:2015 alla ISO 9001:2026: il miglioramento continuo nell’evoluzione dello standard
full paper
Silvia Verdura, Chiara Cardona, Sofia Menesto', Alessandro Ruggieri
Presenter Silvia Verdura

Track 15 - Session V

Friday 23 January 2026 09:30-10:30 Aula SF.204 Secondo Piano

Chairs: Laura Di Pietro

Dalla voluntary disclosure alla compliance normativa: i GRI, gli ESRS e le implicazioni per la rendicontazione di sostenibilità
full paper
Enzaemilia Cavallaro, Valentina Cicalese, Maria Rosaria Sessa, Roberto De Luca, Ornella Malandrino
Presenter Enzaemilia Cavallaro

LA CORPORATE SOCIAL RESPONSIBILITY COME FATTORE STRATEGICO DI COMPETITIVITÀ SOSTENIBILE: UN’ANALISI SCIENTOMETRICA DEL SETTORE INDUSTRIALE NELL’ERA DELLA CSRD
full paper
Carla Serrano
Presenter Carla Serrano

Social Life Cycle Assessment nel dibattito scientifico: una revisione bibliometrica dello stato dell’arte
full paper
Martina Cova, Federica Bisceglia, Maria Francesca Renzi, Roberta Guglielmetti Mugion, Laura Di Pietro, Veronica Ungaro
Presenter Martina Cova

Il contributo degli standard alla transizione circolare delle imprese: un’analisi esplorativa
full paper
Benedetta Esposito, Daniela Sica, Stefania Supino
Presenter Benedetta Esposito

Track 15 - Session VI

Friday 23 January 2026 09:30-10:30 Aula SF.202 Secondo Piano

Chairs: Alessandro Bonadonna

TECNOLOGIE SOSTENIBILI PER LA PRODUZIONE IDROGENO VERDE: INTEGRAZIONE DI INDICATORI DI CIRCOLARITÀ MATERIALE ED ENERGETICA
full paper
Piero Guadagnino, Valentina Iacono, Federico Ursino, Salvatore Mirabella, Agata Matarazzo
Presenter Piero Guadagnino

UNI/TS 11820 E CIRCOLARITÀ DEGLI INTONACI: ESPERIENZA OPERATIVA DI UNA REALTÀ SICILIANA
full paper
Ottavio Spadaro, Tiziana Cataldo , Agata Matarazzo, Sonia Azzaro , Rosa Caponnetto
Presenter Ottavio Spadaro

Measuring Circularity: Methods, Indicators and Scales Application in Industrial Value Chains
full paper
Giuseppe Alberto Tunzi, Simone Pallara, Annarita Paiano, Teodoro Gallucci, Giovanni Lagioia
Presenter Giuseppe Alberto Tunzi Simone Pallara

Preliminary development of a Composite Indicator to capture the Industrial Symbiotic Performance of a production process
full paper
Giulia Lippi, Enrica Vesce, Silvia Fresa
Presenter Giulia Lippi

Track 15 - Session VII

Friday 23 January 2026 11:00-11:45 Aula SF.202 Secondo Piano

Chairs: Agata Matarazzo

Indicatori ESG per la valutazione della sostenibilità nelle industrie creative e culturali
full paper
Rossana Strippoli, Teodoro Gallucci, Giovanni Lagioia
Presenter Rossana Strippoli

The Life Cycle Assessment methodology to enhance the value of Protected Designation of Origin’s tourism
full paper
Riccardo Pittala, Agata Matarazzo, Antonio Zerbo, Alessandro Scuderi, Massimo Riccardo Costanzo
Presenter Riccardo Pittala Antonio Zerbo

Human Centricity in Tourism Management: A Human-Centered Network Framework Proposal
full paper
Raffaele Tardio, Anton Straetemans, Kasra Hasani
Presenter Raffaele Tardio

THE JOURNAL OF MANAGEMENT AND GOVERNANCE

Coordinators: Andrea Melis

Track 16 - Session I

Friday 23 January 2026 08:30-09:30 Aula SF.106 Primo Piano

Chairs: Andrea Melis

When digitalization meets ESG: A Systematic Review of reciprocal dynamics and their impact on organizational outcomes
full paper
Rafaela Gjergji, Asifa Younas, Valentina Lazzarotti
Presenter Asifa Younas

A ten-years empirical analysis (2015-2025) on companies listed in the two most digitalized European Countries.
extended abstract
Alberto Sinatra, Elisa Rita Ferrari, Daniel Malan
Presenter Alberto Sinatra

Family Firms and Corporate Litigation
full paper
Gianluca Gabrielli, Federico Bertacchini
Presenter Federico Bertacchini

Guarda il FONT! La comunicazione di più di una storia nei report di sostenibilità
extended abstract
Rodolfo Damiano, Giuseppe Valenza
Presenter Rodolfo Damiano

Learning to Decarbonize or Mere Window Dressing? ESG Governance Experience and CO2 Emissions in the Eurozone Banking Sector
full paper
Andrea Morello, Laura Zoni
Presenter Andrea Morello

L’ORGANISATIONAL MISCONDUCT NELLE IMPRESE ITALIANE: ANALISI ORGANIZZATIVA DEI CASI DI AMMINISTRAZIONE GIUDIZIARIA AVVIATI DALLA PROCURA DI MILANO
extended abstract
Marta Ingaggiati, Tea Maistro
Presenter Marta Ingaggiati

Strategic Maturity in Sustainability Governance: Evidence from Italian Fashion SMEs
full paper
Ribana Chiper, Gloria Fiorani, Flavia Asaro
Presenter Ribana Chiper

Artificial Intelligence and Corporate Governance: trends, gaps and future lines of research
full paper
Edoardo D'Andrassi, Valentina Santolamazza
Presenter Valentina Santolamazza

CEO Succession in Family Firms: How Family Name and External Experience Shape Corporate Social Performance in industry volatile context?
full paper
Pasquale Latella, Fabio Quarato, Domenico Rocco Cambrea, Giorgia Maria D'Allura
Presenter Pasquale Latella

Reporting on Planetary Boundaries: a literature review
full paper
Eugenia Parodi
Presenter Eugenia Parodi

SDG Coherence: From Disclosure to Performance
extended abstract
Diletta Vianello, Rebecca Miccini, Giovanni Liberatore
Presenter Rebecca Miccini

Tracking SDG reporting through National Reporting: the role of accounting, accountability, and institutional dynamics in Voluntary National Reviews (2016 - 2024)
full paper
Federica Gandelli, Stefania Servalli
Presenter Federica Gandelli

Startups’ Adoption of Growth Hacking: An Empirical Study in Tunisia
full paper
Nesrine Agrebi, Lala Hu
Presenter Nesrine Agrebi

University Innovation Ecosystem (UIE) Governance via a University‑Centered Quadruple Helix: A Framework for Value Creation and Capture
full paper
Claudia Perillo
Presenter Claudia Perillo

Track 16 - Session II

Friday 23 January 2026 09:30-10:30 Aula SF.106 Primo Piano

Chairs: Alessandro Zattoni

Track 16 - Session III

Friday 23 January 2026 11:00-11:45 Aula SF.106 Primo Piano

Chairs: Alessandro Zattoni

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18	19	20	21	22	23	24
25	26	27	28	29	30	31

Sun	Mon	Tue	Wed	Thu	Fri	Sat
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October 2026

AIDEA Conference 2026

«Le Intelligenze Aziendali per la competitività sostenibile e il bene comune»

AIDEA2026 Tracks

Track 1 - CREARE VALORE PUBBLICO SOSTENIBILE: SFIDE E OPPORTUNITÀ PER IL MANAGEMENT

Track 1 - Session I

Track 1 - Session II

Track 1 - Session III

Track 1 - Session IV

Track 1 - Session V

Track 1 - Session VI

Track 1 - Session VII

Track 1 - Session VIII

Track 1 - Session IX

Track 1 - Session X

Track 1 - Session XI

Track 1 - Session XII

Track 1 - Session XIII

Track 2 - GLI STUDI DI FINANCIAL ACCOUNTING TRA INTELLIGENZE AZIENDALI E BENE COMUNE

Track 2 - Session I

Track 2 - Session II

Track 2 - Session III

Track 2 - Session IV

Track 2 - Session V

Track 2 - Session VI

Track 3 - GOVERNANCE, STRATEGIE, ACCOUNTING: INTELLIGENZE MANAGERIALI PER LA SOSTENIBILITÀ

Track 3 - Session I

Track 3 - Session II

Track 3 - Session III

Track 3 - Session IV

Track 3 - Session V

Track 3 - Session VI

Track 3 - Session VII

Track 3 - Session VIII

Track 3 - Session IX

Track 3 - Session X

Track 3 - Session XI

Track 3 - Session XII

Track 3 - Session XIII

Track 3 - Session XIV

Track 3 - Session XV

Track 3 - Session XVI

Track 3 - Session XVII

Track 3 - Session XVIII

Track 4 - IL RUOLO DELLE INTELLIGENZE AZIENDALI NELLE IMPRESE INTERNAZIONALI TRA GLOBALIZZAZIONE E PROTEZIONISMO

Track 4 - Session I

Track 4 - Session II

Track 5 - INNOVAZIONE, GOVERNANCE E SOSTENIBILITÀ NELLA FINANZA TRA MERCATI, INTERMEDIARI E IMPRESE

Track 5 - Session I

Track 5 - Session II

Track 5 - Session III

Track 6 - INTELLIGENZE AMMINISTRATIVO-CONTABILI NELLA STORIA: RESPONSABILITÀ, SOSTENIBILITÀ E BENE COMUNE

Track 6 - Session I

Track 6 - Session II

Track 7 - INTELLIGENZE ARTIFICIALI PER LA GESTIONE DELLE PERSONE E LA SOSTENIBILITÀ ORGANIZZATIVA

Track 7 - Session I

Track 7 - Session II

Track 7 - Session III

Track 7 - Session IV

Track 7 - Session V

Track 7 - Session VI

Track 8 - MANAGEMENT ACCOUNTING E INNOVAZIONE PER LO SVILUPPO SOSTENIBILE

Track 8 - Session I

Track 8 - Session II

Track 8 - Session III

Track 8 - Session IV

Track 8 - Session V

Track 8 - Session VI

Track 8 - Session VII

Track 8 - Session VIII

Track 9 - NUOVE FRONTIERE DEL MARKETING: ECOSISTEMI PARTECIPATIVI TRA BRAND, CONSUMATORI E TRAIETTORIE TECNOLOGICHE E SOSTENIBILI

Track 9 - Session I

Track 9 - Session II

Track 10 - PURPOSE-DRIVEN INNOVATION: A NEW FRAMEWORK FOR SOCIAL ENTREPRENEURSHIP AND HYBRID VENTURES

Track 10 - Session I

Track 10 - Session II

Track 10 - Session III

Track 11 - SISTEMI E AZIENDE DI TUTELA DELLA SALUTE

Track 11 - Session I

Track 11 - Session II

Sun	Mon	Tue	Wed	Thu	Fri	Sat
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