Rosita Capurro

Purpose: This study explores how rural agri-food entrepreneurs (RAFEs) develop sustainable business models (SBMs) that integrate economic, social and environmental value creation. It focuses on how diversification and cross-sector partnerships enable the mobilisation of local resources and the strengthening of rural resilience, while providing actionable insights for farm-level strategy. Design/methodology/approach: A qualitative multiple-case study approach was adopted, based on semi-structured interviews with 10 Norwegian RAFEs. An extended Business Model Canvas, incorporating socio-environmental dimensions, was used to systematically analyse how SBMs are designed and implemented in rural contexts. Findings: Norwegian RAFEs develop SBMs by combining internal capabilities, family expertise, territorial resources and sustainability-driven values. Diversification into tourism, hospitality, educational and cultural activities enables farms to generate multiple revenue streams while creating social and environmental benefits. Cross-sector partnerships support market access, knowledge exchange and resource sharing. From a practical perspective, the findings show that experiential activities often subsidise primary production, that direct-to-consumer and multi-channel strategies reduce dependence on dominant supply chains and that collaboration across farms and sectors improves visibility, cost-sharing and value creation. Originality/value: The study advances SBM research by examining rural contexts in developed countries and by demonstrating how territorially embedded, diversified business models generate multidimensional value. It bridges rural entrepreneurship and sustainability literature while offering practical guidance for farmers, policymakers and support organisations on how to structure diversification strategies, partnership configurations and support mechanisms for rural development.

Purpose: The study presents an exploratory literature review on the Live Shopping Streaming (LSS) phenomenon to map the evolving landscape within the broader context of digital transformation in fashion retail. The aim is to offer an integrated perspective on how LSS, alongside related innovations like gamification and immersive technologies, is reshaping business models, consumer experiences, and value creation mechanisms. Design/methodology/approach: An exploratory literature review was conducted on peer-reviewed articles sourced from Scopus and Web of Science, spanning 2017 to 2025. Selection criteria prioritized contributions addressing digital transformation, omnichannel strategies, immersive retail technologies, and consumer behavior in fashion commerce. A qualitative synthesis was performed to extract thematic insights and identify conceptual frameworks. Findings: Starting from the results emerging from the exploratory literature review, the study proposes a conceptual framework that captures the multi-layered impact of LSS and related digital innovations on fashion retail. It highlights emerging trends, reshaped business models, and offers strategic insights to guide future research and practice in digital and omnichannel transformation. Practical implications: This study supports managers and practitioners in the fashion to better face digital transformation through LSS and related innovations. It supports the development of omnichannel business models, enhances consumer engagement, and identifies emerging trends. The insights can guide managers to catch the evolving needs of the fashion retail ecosystem. Originality/value: This study addresses a relatively underexplored area in academic literature by offering an exploratory literature review on the LSS phenomenon within the context of fashion retail. By connecting LSS with emerging technologies such as gamification and immersive experiences, the study provides a novel conceptual lens to understand the digital transformation of the sector and opens new avenues for research and strategic application.

This article aims to reconsider Fabio Besta's (1845–1922) research from new and competing points of view. The study follows a biographical research approach by critically discussing some of the principal writings and contributions of Fabio Besta, particularly La Ragioneria (Volumes I, II and III). Unlike prior studies on this topic, we adopt a (reverse) deductive theoretical approach. Starting from the analysis of the accounting model proposed by Fabio Besta, we highlight the still contemporary relevance slightly more than 100 years after his death of the concepts of the firm and wealth production. These are usually framed from a static and atomistic perspective. The article shows that Besta anticipated the conceptualisation of pivotal concepts, such as value creation and goodwill, in modern value-based theory and accounting systems. Moreover, the findings attempt to highlight insights into contexts such as business administration, business valuation and performance measurement with which accounting interacts.

Purpose: The paper aims to analyse the construct of business model innovation (BMI) in the digital and sustainable landscape, investigating the key role of boundary strategies. The paper advances a comprehensive framework aimed at further understanding the overlap among digitalization, sustainability and BMI development, by a “boundary approach”. Design/methodology/approach: The paper follows a theoretical approach based on an in-depth review of relevant literature on BMI, digitalization and sustainability as relevant megatrends and, boundary management. By critically integrating the literature, a framework is developed with the objective of supporting firms in the current transformation challenges. Findings: The paper highlights the interplay among BMIs, megatrends and boundary management. The pressures and opportunities driven by the technological changes have made even more relevant the management of resources placed in the boundary area. Our study shows how firms can rethink their BMs in the digital and sustainable landscape by providing a boundary-based framework. Practical implications: The framework offers insights and guidelines to help practitioners manage the change processes dictated by digitalization and sustainability. The authors encourage a focus on boundary resources/capabilities to increase the effective management of the digitalization and sustainability processes, to grasp the external stimuli driven by these two megatrends and to develop new/renewed BMIs. Originality/value: This study emphasizes the importance of developing new BMIs in the current digital and sustainable landscape starting from the analysis of firm’s boundaries. The paper enriches the BMI literature supporting the enhancement of boundary management, leading firms to overcome challenges in the digital and sustainable landscape.

Digitalization and sustainability are changing companies by transforming products, services and operations. While the growth of a digital and sustainable economy may increase firm performance, these new trends also raise potential challenges for companies pertaining to corporate governance structures. Companies are now faced with various alternatives regarding how digitalization and sustainability roles might be integrated into corporate governance structures. We aim to analyse how roles dedicated to digitalization and sustainability have been integrated into governance structures and how these changes impact corporate communication. We provide an explorative analysis in a sample of Italian, French and Spanish companies from the fashion and food sectors. These companies exhibit common features, analogous levels of success and critical factors and similar business models; moreover, fashion and food represent two of the main driving sectors of the selected countries’ economies. For these companies, the findings highlight a positive convergence regarding the inclusion of new corporate roles devoted to managing digitalization and sustainability processes. However, the analysis shows the different impacts of these roles on corporate governance structures and the different ways of externally communicating these impacts. In this sense, our study encourages the identification of governance models and different kinds of corporate communication that are able to promote digitalization processes and sustainable paths for companies. The paper contributes to the field of digitalization and sustainability studies and suggests insights to help practitioners manage related processes by promoting an evolution in the corporate governance structures and corporate communications of food and fashion companies.

Purpose: The aim of this paper is to investigate the role of boundary management when firms should implement open innovation.Design/methodology/approach: The relevant literature on strategic management, firm boundaries and open innovation fields is revised and critically assessed. An interpretive-qualitative methodology is applied to analyse empirical data obtained from a questionnaire and subsequent interviews of a sample of Italian listed firms. By critically integrating literature review and empirical analysis, a framework is provided with the objective of supporting open innovation implementation.Findings: The study shows that on the one hand, open innovation and many modern paths of growth are connected to a firm's boundaries and that on the other hand, boundary management plays a key role in the implementation of open innovation.Practical implications: The paper has implications for practitioners by driving them to shift the focus of open innovation implementation towards the management of boundaries, in which boundary capabilities and activities play a key role.Originality/value: This paper sheds light on the advantages and risks that can jeopardize a successful opening up innovation processes without the effective management of boundary studies. Thus, the authors identify and propose causes for reflection and tools maximizing potentiality and reducing risks in the implementation of such processes.

Purpose: The purpose of this paper is to analyze, from a dynamic capabilities perspective, the role of big data analytics in supporting firms' innovation processes.Design/methodology/approach: Relevant literature is reviewed and critically assessed. An interpretive methodology is used to analyze empirical data from interviews of big data analytics experts at firms within digitally related sectors.Findings: This study shows how firms leverage big data to gain “richer” and “deeper” data at the inter-sections between the digital and physical worlds. The authors provide evidence for the importance of counterintuitive strategies aimed at developing innovative products, services or solutions with characteristics that may initially diverge, even significantly, from established customer/user needs.Practical implications: The authors’ findings offer insights to help practitioners manage innovation processes in the physical world while taking investments in big data analytics into account.Originality/value: The authors provide insights into the evolution of scholarly research on innovation directed toward opportunities to create a competitive advantage by offering new products, services or solutions diverging, even significantly, from established customer demand.