Purpose: The purpose of this paper is to examine the change from cash accounting to accrual accounting, identifying and assessing the institutional and organisational barriers that may affect this process. A specific focus on knowledge gaps is provided. Design/methodology/approach: The study...

Purpose: This paper aims to identify the possible sources of organizational decoupling and their effects in public universities, as they transition from cash to accrual accounting, by assessing the phases of the innovation assimilation process. Design/methodology/approach: To assess the...

Purpose: It is generally recognized that network management is a critical factor for network success. It is also acknowledged that different managerial behaviors are necessary in different network settings. Scholars have explored the relationships between network characteristics and managerial...

Purpose: This paper aims to analyse stakeholder sentiment about the corporate social responsibility (CSR) actions implemented by Italian companies between February 20, 2020 and April 20, 2020, which was the first peak in the outbreak of the COVID-19 health emergency in Italy....