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Purpose This study aims to provide a comprehensive framework for the study of indoor air quality (IAQ) in hospitality premises. The goal is to identify the drivers of air pollution, both at the exogenous and endogenous level, to generate insights for facility managers. Design/methodology/approach The complexity of hospitality premises requires an integrated approach to properly investigate IAQ. The authors develop an overarching framework encompassing a monitoring method, based on real-time sensors, a technological standard and a set of statistical analyses for the assessment of both IAQ performance and drivers, based on correlation analyses, analysis of variance and multivariate regressions. Findings The findings suggest that the main drivers of IAQ differ depending on the area monitored: areas in contact with the outdoors or with high ventilation rates, such as halls, are affected by outdoor air quality more than guestrooms or fitness areas, where human activities are the main sources of contamination. Research limitations/implications The results suggest that the integration of IAQ indicators into control dashboards would support management decisions, both in defining protocols to support resilience of the sector in a postpandemic world and in directing investments on the premises. This would also address guests’ pressing demands for a broader approach to cleanliness and safety and support their satisfaction and intention to return. Originality/value To the best of the authors’ knowledge, this is the first study developing a comprehensive framework to systematically address IAQ and its drivers, based on a standard and real-time monitoring. The framework has been applied across the longest period of monitoring for a hospitality premise thus far and over an entire hotel facility.

Research in sustainability measurement has been growing at a very high pace over the past years, and it has explored a variety of issues, from sustainability disclosure to measurement in green supply chains, from the diffusion of environmental standards to the political use of sustainability metrics. This study is the first to report and discuss the results of a comprehensive review of the sustainability measurement literature. In particular, the authors adopt a wide conceptualization of the measurement process, and analyze data through a bibliometric method–bibliographic coupling. The results show that the literature is divided into eight distinct areas of inquiry and 12 sub-fields, some of which have expanded significantly over recent years, and others appear to be waning. Furthermore, the lack of a comprehensive view of sustainability measurement has led to the development of many separate communities, resulting in duplications of effort, incomplete framing of the problem, and the proposal of partial solutions. However, findings drawn in sustainability measurement research could inform current debates in performance measurement and management in three main ways: by emphasizing stakeholders’ roles in the design, implementation and use of measures; by indicating ways to establish common measures and sharing data between organizations; and by adopting novel theoretical perspectives. Equally, future sustainability measurement studies could benefit from consideration of extant research on strategic performance measurement and on the behavioral effects of measurement practices.

Over the years sustainability practices have become extremely important for companies as well as for the society. Although most companies have developed sustainability programs, as they are reducing waste, cutting carbon emissions, and otherwise enhancing operational efficiency, we are witnessing a mishmash of sustainability tactics that does not add up to a sustainable strategy. To endure, a sustainable strategy has to cope with the competing – and apparently divergent – interests of all stakeholders: investors, employees, customers, governments, NGOs, and society (Eccles and Serafein, 2013; Epstein et al., 2015). In this context Performance Measurement Systems play a key role as they help companies to formalize and implement their sustainable strategies as well as to proactively identify new trajectories that help companies to appropriately reconcile the trade-offs between different stakeholders’ wants and needs (Franco-Santos et al., 2007; Epstein and Roy, 2001). As a matter of fact, in the last fifteen years, various streams of research within the performance measurement and the management accounting domain, have examined the measurement and management of sustainability from various perspectives. An extensive body of research has examined environmental disclosure and reporting - see Berthelot, Cormier, and Magnan (2003) for a review. Other research has defined the concept of environmental management accounting (e.g., Bartolomeo et al., 2000; Burritt, 2004), other studies have examined the role of accounting/accountants in environmental management (e.g., Wilmshurst and Frost, 2001) and issues related to environmental cost accounting (e.g., Antheaume, 2004; Herbohn, 2005) or eco-control (Henry and Journeault, 2009, 2010). Despite the growing number of studies that have discussed these issues, a consistent framework that explores and details this growing body of research is yet to be identified. For this reason the purpose of this paper is to develop a systematic literature review of the practices and methods that managers can adopt to plan and execute a proper measurement and management of sustainability. Specifically, this paper aims to analyse the literature on sustainability measurement and management, to identify its subfields, and to suggest avenues for future research on this topic.

Purpose - As the global market conditions become progressively more volatile and unpredictable, public and private organisations are increasingly pressured to rely on innovation and adaptability as crucial sources of sustained performance. Our study investigates the still underexplored link between organisational knowledge assets and contextual ambidextrous learning. Specifically, we study how different configurations of knowledge assets - also called intellectual capital architectures - influence an organisation's ability to simultaneously pursue knowledge exploration and exploitation. Methodology - We tested our model on a large hospital of about 250 beds and 35 wards located in the northern part of Italy. We surveyed health professionals by means of a structured questionnaire and also employed objective data in order to measure our outcome variables. Selected respondents included head physicians and assistants. Collected data were analysed using structural equations modelling (SEM) methodology in its PLS form and fuzzy set Qualitative Comparative Analysis (fsQCA). Originality/Value - We propose and empirically explore the relation between intellectual capital architectures and organizational ambidexterity. In so doing we contribute to the debate concerning how organizations can simultaneously pursue both knowledge exploitation and exploration giving birth to ambidextrous learning processes. Also, by conciliating two bodies of literature that come from organizational learning and intellectual capital theory, our study extends the current understanding of the relationships between knowledge management activities and continuous improvement in healthcare. Practical implications - Our study might have implications for managers of healthcare organizations in that it sheds first light on the responsibility hospital managers have to promote current practice improvement through a set of interventions aimed at increasing healthcare organisations' intellectual capital.

This research looks at how performance measurement systems can be used to drive simultaneously exploitative and explorative behaviours in the context of a single business unit. The project draws on two main bodies of literature: organizational ambidexterity (exploration and exploitation), and performance measurement and management. The results of our survey of 153 Italian companies suggests that: (1) integrating diagnostic and interactive uses of measurement systems positively affects organizational performance (financial and non-financial); (2) this relationship is mediated by a company’s ability to innovate its products or services, while exploiting existing assets and resources in the same context.

Purpose - As the global market conditions become progressively more volatile and unpredictable, public and private organisations are increasingly pressured to rely on innovation and adaptability as crucial sources of sustained performance. Our study investigates the still underexplored link between organisational knowledge assets and contextual ambidextrous learning. Specifically, we study how different configurations of knowledge assets - also called intellectual capital architectures - influence an organisation's ability to simultaneously pursue knowledge exploration and exploitation. Methodology - We surveyed health professionals by means of a structured questionnaire. Selected respondents included physicians, nurses and technicians. Scales for each construct were derived from extant literature. The final sample include 165 questionnaires that represent a 63% response rate. Collected data were analysed using structural equations modelling (SEM) methodology. Originality/Value - The value of our research lies in the operationalization and the empirical validation of multi-item scales that capture the constructs of human, organizational and social capital classified in their specific components: Specialist and Generalist Human Capital; Mechanistic and Organic Organizational Capital; Cooperative and Entrepreneurial Social Capital. Also, drawing on the organizational learning literature we propose and empirically explore the relation between intellectual capital architectures and organizational ambidexterity. In so doing we contribute to the debate concerning how organizations can simultaneously pursue both knowledge exploitation and exploration giving birth to ambidextrous learning processes. Practical implications - Our study might have implications for managers of healthcare organizations in that it sheds first light on the responsibility hospital managers have to promote current practice improvement through a set of interventions aimed at increasing healthcare organisations' intellectual capital.

Il legame esistente tra capitale intellettuale e innovazione è oggetto di grande attenzione in ambito accademico e manageriale. Numerosi studi, infatti, suggeriscono che la capacità innovativa di un’organizzazione è fortemente legata alla sua capacità di immagazzinare ed utilizzare efficacemente la propria conoscenza. Stewart (1997), ad esempio, sostiene che lo sviluppo di nuovi prodotti richiede un forte utilizzo di conoscenza da parte dell’organizzazione, Madhavan e Grover (1998) descrivono il processo innovativo come un processo ad alto contenuto di conoscenza, ed inoltre Nonaka e Takeuchi (1995) affermano che le aziende più innovative sono quelle che più di altre contribuiscono a generare conoscenza. Sebbene la comunità accademica sia sempre più interessata alla relazione tra conoscenza e innovazione, tale relazione non è stata ancora completamente analizzata e dettagliata in letteratura. Gli studi che, fino ad ora, hanno affrontato questo tema, hanno trattato le tematiche della conoscenza e dell’innovazione come costrutti ampi e, spesso, troppo generici per poter comprendere a fondo la loro natura e il loro ruolo. Dove viene immagazzinata la conoscenza all’interno delle organizzazioni e come può essere utilizzata in modo efficace? Esistono differenti tipologie di innovazione che le organizzazioni possono adottare e come vengono definite? I diversi approcci che le organizzazioni utilizzano per accumulare ed utilizzare la propria conoscenza influenzano le dinamiche d’innovazione? Pochi studi hanno cercato di dare risposta a queste domande (Subramaniam, Youndt, 2005) e, ad ora, nessuno ha analizzato la relazione tra conoscenza e innovazione nel contesto del Sistema Sanitario Nazionale italiano. In questo capitolo, attraverso una review estesa della letteratura sui temi del capitale intellettuale, dell’innovazione e del management sanitario, identifichiamo la conoscenza e l’innovazione come due dimensioni fondamentali per le organizzazioni sanitarie.

Per analizzare la relazione tra capitale intellettuale e innovazione, il tema dell’apprendimento organizzativo (organizational learning) costituisce una chiave di lettura particolarmente efficace. L’apprendimento organizzativo rappresenta il processo attraverso il quale un’impresa riconosce, condivide ed integra nuova conoscenza proveniente dall’esterno, ma anche rielabora conoscenza già in proprio possesso. Questo processo implica una tensione costante tra l’assimilazione di nuova conoscenza (knowledge exploration) e la rielaborazione di conoscenza esistente (knowledge exploitation) (Crossan et al., 2009). È interessante notare che le due dimensioni di apprendimento sono fortemente correlate alla capacità di innovare di un’organizzazione. Attraverso l’acquisizione di nuova conoscenza proveniente dall’esterno, infatti, l’organizzazione realizzerà più facilmente innovazioni di tipo radicale, al contrario, attraverso la rielaborazione di conoscenza esistente, sarà più probabile il verificarsi di innovazioni incrementali (McGrath, 2001; Kang e Snell, 2009). Alcune ricerche hanno evidenziato il forte legame esistente tra l’insieme delle conoscenze di un’organizzazione e la sua capacità di apprendere. In particolare, le tre dimensioni del capitale intellettuale contribuiscono in modo diverso e specifico al processo di individuazione, miglioramento e condivisione di nuova conoscenza (Kang e Snell, 2009). Sulla base del modello proposto da Kang e Snell (2009), in questo capitolo analizzeremo come gli attributi specifici del capitale umano (generalista vs specialistico), del capitale sociale (cooperativo vs autonomo), e del capitale organizzativo (formalizzato vs non formalizzato) influenzano l’acquisizione e la rielaborazione di conoscenza e svilupperemo ipotesi di ricerca che testeremo empiricamente nel contesto di un ospedale dell’A.S.L. XYZ.

The paper presents some selected findings from an ongoing national research project which aims to investigate knowledge assets as performance driver and essential engine of value creation in Healthcare (HC) organisations. Especially, the article illustrates the current research activities and the related preliminary results. They focus on the role that knowledge and knowledge-assets can play to improve innovation in HC.

Dyadic multiple case studies have been conducted in the construction industry to investigate the impact of buyer’s unethical practices on supplier performance and overall satisfaction. Empirical findings show that unethical practices can actually affect overall satisfaction in the relationship and moderately affect supplier performance.

Our research aims to empirically explore the link between intellectual capital dimensions and exploratory and exploitative learning processes. We contribute to existing literature in two ways. First, we advance research on intellectual capital by extending and empirically validating the conceptual distinction between the three intellectual capital dimensions of human, organizational and social capital. Second, we contribute to research regarding the analysis of organizational antecedents of exploratory and exploitative learning processes and specifically focus on the link between intellectual capital and knowledge exploitation/exploration.

Building on an in-depth understanding of the constituting elements of intellectual capital in creative industries, this study provides theoretical insights on the major drivers of organizational performance and innovation capabilities for performing arts organizations. More specifically, it: 1) adopts an intellectual capital framework to explain organizational performance and innovation in the creative industries in general and performing arts in particular; 2) refines extant models explaining organizational performance in the creative industries by proposing brand-new research hypotheses that suggest how intellectual capital affects both the performance and the innovation capabilities of a specific subset of performing arts organizations: opera companies; 3) provides a valid tool to test the aforementioned hypotheses. By adopting a qualitative approach to the study of performing arts organizations, this paper: 1) develops new (and refines extant) hypotheses on the relationships between intellectual capital attributes and on one hand the dimensions of performance typical in the performing arts (financial, commercial, artistic) and on the other hand the types of innovation that can take place in the operatic sector; 2) generates a questionnaire useful to empirically test the aforementioned hypotheses and model .

A Methodology for Measuring Intellectual Capital. A Structural Equations Modelling Approach

This study explores the role played by intellectual capital in the context of healthcare organizations and investigates the relation between intellectual capital and the ability of an healthcare organization to adopt innovative services. By means of an extensive literature review of intellectual capital, innovation management and healthcare organizations, this study develops research propositions that relate intellectual capital to the adoption of innovative services by healthcare organizations.

This paper reports the first step of the ‘BRC project. Building Responsible Competitiveness’, a research project funded by the European Commission, DG Enterprise and Industry, that specifically focuses on the European construction companies. The focus of this study is on the buyer-supplier relationship. Specifically, the aim of the paper is three-fold in that it seeks: (1) to identify CSR practices that address the buyer-supplier relationship and that are perceived to be relevant by managers of construction companies; (2) to explore the adoption of such practices by a panel of major players in the Italian construction industry; and (3) to investigate the link between the adoption of such CSR practices and the strengthening of the buyer-supplier relationship. In order to explore these issues in detail and given the lack of research on these topics in the construction sector, we adopt a multiple case study methodology. We examine the issues of interest through a dyadic study of governance relationships between six Italian general contractors (GC) and two suppliers for each GC involved in the study.

Intellectual capital (IC) management represents a topic that, in recent years, gathered considerable importance in the strategic management as well as in the knowledge management and in the management accounting fields. Both academic and practitioner literatures describe the implementation of IC management systems prevalently in industrial contexts in northern Europe, and address the IC theme empirically usually adopting an inter-organizational perspective. The aim of this paper consists in the presentation of the development of an IC accounting system within an Italian Industrial Group that is a leader in the agricultural food product sector. The research questions posed by the present study are two: 1) in what way does IC create value for the corporate reality under analysis? and 2) which of the firm’s strategic policies have a positive impact on the creation of IC? Based on the data gathered by means of two surveys on all the company employees (the sample consists of 1,117 observations) the results suggest that: 1) IC positively affects the performance of individual employees; 2) human capital and relational capital positively affect individual performance through the mediating role of the structural capital dimension; 3) IC has a leverage effect in improving the effectiveness of firm’s strategic policies in relation to the employees performance.

In this study we propose the theoretical development of a performance measurement system (PMS) for organizations operating in the performing arts sector. We adopted an intellectual capital (IC) approach to develop the proposed PMS. In particular, the aim of this paper is twofold in that it seeks: 1) to analyze the role IC plays in the performing arts organizations and 2) to propose research hypotheses that may suggest the impact IC has on the performance of these organizations.

If organizations wish to successfully compete they must act as continuously learning organizations, constantly expanding their knowledge capital (Osland, Yaprak, 1995; Senge, 1990). Intellectual capital (IC), defined as the stock of knowledge in the firm (Dierickx, Cool, 1989) and as the intellectual material – knowledge, information, experience – that can be put to use to create wealth (Stewart, 1997), represents a factor of relevant strategic importance. Therefore it is a necessity to evaluate this resource that, however, is difficult to measure in economical-financial terms using standard metrics and accounting systems (Bontis, 1998). Analysis and reporting of intellectual capital through the development of specific nonfinancial tools directed to measure it, are of great importance for companies because: • they allow managers to obtain useful information in the management control field, regarding an intangible strategic resource for the activity and the survival of the company. Therefore it is possible to plan wiser policies and strategic choices, on the basis of that information (Danish Ministry of Science, Technology and Innovation, 2003; Darroch et al., 2003; Guthrie, 2001; Van der Meer-Kooistra et al., 2001); • they show the market information about the state and development of the IC, allowing the company to obtain from the market a real valuation of its assets (material and immaterial), which couldn’t be given through the traditional economical-financial reports (Hunter et al., 2005; Marr et al., 2003). By the use of nonfinancial measurement systems the company gets valued at a more accurate level than is possible without the disclosure of the performance of intangible assets. In this context our research places itself with the aim to develop and to implement a system for measuring, evaluating and reporting intellectual capital. Coherently with IC literature (Bontis, 1996; Edvinsson, Malone, 1997; Moon, Kim, 2006; Stewart, 1997) the proposed model identify IC as comprehensive of three dimensions: human capital, structural capital, and relational capital. The three dimensions of IC are divided in sub-factors, already developed in literature, so that the model completely represents the context analyzed. The research hypothesis are the following: Hypothesis 1. Human capital can be measured by using the following constructs: innovation, group cohesiveness, practical application, intrinsic work reflection, organizational commitment. Hypothesis 2. Structural capital can be measured using the following constructs: communication, contribution, and trust. Hypothesis 3. Relational capital can be measured using the following constructs: networking, and employees’ perception of customers and consumers.

Since the early 1990’s there has been a transition from a production-oriented society to a service-generation and sharing society. If organizations wish to successfully compete they must act as continuously learning organizations, constantly expanding their knowledge capital (Osland, Yaprak, 1995; Senge, 1990). In this context the notion of intellectual capital (IC), defined as the stock of knowledge in the firm (Dierickx, Cool, 1989) and as the intellectual material – knowledge, information, experience – that can be put to use to create wealth (Stewart, 1997), represents a factor of relevant strategic importance. Therefore it is a necessity to evaluate this resource that, however, is difficult to measure in economical-financial terms using standard metrics and accounting systems (Bontis, 1998). Numerous studies (Bontis, 1997; White et al., 1994) showed that those companies that widely use their IC, are estimated by the market much more than their “book value”, showing a Tobis’q value much greater than the unit. Analysis and reporting of intellectual capital through the development of specific nonfinancial tools directed to measure it, are of great importance for companies because: • they allow managers to obtain useful information in the management control field, regarding an intangible strategic resource for the activity and the survival of the company. Therefore it is possible to plan wiser policies and strategic choices, on the basis of that information (Danish Ministry of Science, Technology and Innovation, 2003; Darroch et al., 2003; Guthrie, 2001; Van der Meer-Kooistra et al., 2001); • they show the market information about the state and development of the IC, allowing the company to obtain from the market a real valuation of its assets (material and immaterial), which couldn’t be given through the traditional economical-financial reports (Hunter et al., 2005; Marr et al., 2003). By the use of nonfinancial measurement systems the company gets valued at a more accurate level than is possible without the disclosure of the performance of intangible assets. In this context our research places itself with the aim to develop and to implement a system for measuring, evaluating and reporting intellectual capital. In particular the purpose of this study is threefold in that it seeks: • to operationalize the construct of IC and to develop an IC evaluation model; • to analyze the relations among the different dimensions of IC; • to define an index of IC that gives information relative to the creation and development of this organizational resource.