Navigating the Tensions of Sustainable Business Model Innovation: Antecedents, Enablers, Barriers and Supporting Tools
Anno: 2026
Autori/autrici: Sardini, Angelica
Lingua: ENG
Classificazione IRIS: 8.1 Tesi di dottorato
Scheda completa IRIS: https://iris.univpm.it/handle/11566/353337
Citazioni:
Navigating the Tensions of Sustainable Business Model Innovation: Antecedents, Enablers, Barriers and Supporting Tools / Sardini, Angelica. - (2026 Mar).
Abstract:
Growing environmental and social challenges have progressively called into question the adequacy of conventional business models, prompting organizations to reconsider how value is created, delivered, and captured. In this context, Sustainable Business Model Innovation (SBMI) has emerged as a resear...ch domain of increasing relevance. Despite the consolidation of the literature on sustainable business models, a systematic understanding of the conditions preceding SBMI processes, the factors that enable or hinder their development, and the tools that support such transformation processes remains limited. The thesis is structured around three interrelated studies. The first study consists of a cross-sectional field study conducted across eight German organizations and analyzes the antecedents that orient transformation processes toward sustainable business models, with particular attention to motivations, objectives, organizational levers, critical challenges, and dynamic adaptive capabilities. The second study adopts a grounded-theory literature review to systematize the fragmented literature on SBMI enablers and barriers, identifying five main categories: market and customer acceptance, value chain, organizational aspects, regulation and policy, and financial factors. The third study provides a critical review of thirteen SBMI tools, assessing their conceptual foundations and their capacity to support sustainability-oriented business model innovation processes. Overall, the thesis conceptualizes SBMI as a dynamic and processual phenomenon, embedded in organizational contexts and characterized by tensions and equilibria, thereby contributing to a more nuanced understanding of how organizations initiate and manage sustainability-oriented business model transformations.
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Orchestrating the flow of information for decision making: new dynamics between management accountants and operational managers leveraging business intelligence & analytics systems
Anno: 2026
Rivista: JOURNAL OF MANAGEMENT CONTROL
Autori/autrici: Ascani, Ilenia; Sardini, Angelica; Montemari, Marco; Chiucchi, Maria Serena
Lingua: ENG
Classificazione IRIS: 1.1 Articolo in rivista
Scheda completa IRIS: https://iris.univpm.it/handle/11566/354612
Citazioni:
Orchestrating the flow of information for decision making: new dynamics between management accountants and operational managers leveraging business intelligence & analytics systems / Ascani, Ilenia; Sardini, Angelica; Montemari, Marco; Chiucchi, Maria Serena. - In: JOURNAL OF MANAGEMENT CONTROL. - ISSN 2191-477X. - (2026). [Epub ahead of print] [10.1007/s00187-026-00413-3]
Abstract:
This paper investigates whether and how the use of business intelligence & analytics (BI&A) systems influences the way management accountants (MAs) support the decision-making processes of operational managers within organisations. Drawing on a cross-sectional field study of five Ita...lian companies and using the concepts of technological properties, affordances and constraints, findings show that MAs’ degree of involvement in decision-making processes depends on how MAs and operational managers leverage BI&A properties to perform tasks during the production, transmission and reception of information. Although BI&A systems have reduced MAs’ traditional tasks and responsibilities during the informational flow, by leveraging specific BI&A properties, MAs can recognise themselves as orchestrators of information flows because they establish the entire information framework available to managers for decision making. In intra-functional decision making, MAs’ orchestration is largely invisible within the BI&A infrastructure because operational managers gain greater autonomy in managing information. However, this autonomy is enabled by the tailored information perimeter previously configured by MAs, making their diminished presence more apparent than real. Conversely, in inter-functional decision making, MAs’ orchestration becomes overt as operational managers actively seek their involvement. Moreover, MAs leverage their enterprise-wide access to BI&A information and business knowledge to safeguard local decisions that reflect their broader organisational implications.
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Fattori abilitanti e ostacolanti all’implementazione di un sistema Activity-Based Costing: il caso Lardini S.p.A.
Anno: 2025
Rivista: CONTROLLO DI GESTIONE
Autori/autrici: Fabietti, Letizia; Sardini, Angelica; Montemari, Marco
Lingua: ITA
Classificazione IRIS: 1.1 Articolo in rivista
Scheda completa IRIS: https://iris.univpm.it/handle/11566/355433
Citazioni:
Fattori abilitanti e ostacolanti all’implementazione di un sistema Activity-Based Costing: il caso Lardini S.p.A / Fabietti, Letizia; Sardini, Angelica; Montemari, Marco. - In: CONTROLLO DI GESTIONE. - ISSN 2532-1854. - 22:1(2025), pp. 55-66.
Abstract:
Lo studio esamina la progettazione e l’implementazione di un sistema di Activity-Based Costing (ABC) negli uffici di “Modelleria” di Lardini S.p.A., un’azienda di alta moda specializzata nella produzione di abbigliamento, con sede a Filottrano (AN) nelle Marche. Il progetto h...a raggiunto con successo gliobiettivi dianalisidei costidelle attività e del loro assorbimento da parte dei clienti, evidenziando anche margini di miglioramento nella gestione delle attività a valore aggiunto e nell’ottimizzazione delle attività non a valore aggiunto. Tuttavia, l’implementazione del sistema ABC ha incontrato diverse criticità, quali? E da quali fattori abilitanti è scaturito il successo del progetto? Se ne parla nelle pagine che seguono.
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