Zeila Occhipinti

Università di Pisa | UNIPI · Department of Economics and Management

This study considers the Opera del Duomo in Pisa, the organisation tasked with building the world-renowned complex located in the Square of Miracles, from its inception to the formation of the Grand Duchy of Tuscany in the 16th century. It draws upon Besharov and Smith’s understanding of hybridity to document the factors driving the transition from...

Michel Foucault's work had a strong influence not only in philosophy but also in a wide range of humanistic and social disciplines, including accounting. Notably, the first studies which brought Foucault's thought to the attention of interdisciplinary accounting scholars were historical. This article documents how Foucault's ideas have directly ins...

This paper presents the findings of a systematic literature review to identify research trends and future research opportunities focusing on how diversity is considered in the accounting literature. We retrieved 428 studies that consider diversity published in accounting journals over the period 1979–2021 from the Scopus database. Our analysis show...

The use of Health Technology Assessment (HTA) for the evaluation of medical devices in healthcare organisations implies the creation of new knowledge to be combined with that stored in the human, relational, and structural dimensions of their Intellectual Capital (IC).Therefore, HTA can represent a trigger for innovating the IC and this process can...

• Purpose. The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries. • Design/methodology/approach. The study adopts the Foucauldian concept of raison d’État to shed light on the ways in which environmental accounting...

Introduction: The paper explores early forms of accounting for sustainable development by considering the Grand Duchy of Tuscany when it was under the rule of Cosimo I, Francesco I, Ferdinando I and Cosimo II de Medici. Aim of the work: The study shows how accounting practices were crucial means used by the Medici rulers to monitor the implementati...

Purpose: The purpose of this chapter is to verify the degree of formalization and measurement of the third mission in the planning documents of European higher education institutions (HEIs). We will adopt the perspective of intellectual capital (IC) (Bezhani J Intellect Capital 11(2):179–207, 2010; Ramírez ad Gordillo J Intellect Capital 15(1):173–...

Attraverso una disamina critica e strutturata della letteratura nazionale e internazionale il presente studio sistematizzerà i contributi dottrinali relativi al rapporto tra l'azienda e l'ambiente esterno nei suoi fattori istituzionali e naturali per giungere all'analisi del ruolo della regolamentazione ambientale nell'ambito della tutela del rappo...

With climate change becoming more severe, policy makers must impose environmental regulations that will lead firms to adopt sustainable corporate models. According to the Porter hypothesis, environmental regulation can favour the implementation of business strategies that improve economic and environmental performances. In this study, we examine ho...

Purpose This paper provides a conceptual discussion of the bidirectional relationship between knowledge management (KM) and intellectual capital (IC) in a specific subset of knowledge-based organisations, i.e. professional sport organisations. Through the review and conceptual discussion of two relevant research themes, i.e. KM strategies for IC va...

Professional sport organizations are social businesses, which are rooted in popular and entertainment culture and whose economic sustainability is strictly related to the emotional support of the civil society. Competitive championships increase the attractiveness of the sport events, they are a product in themselves with their own brand value. The...