Papers by Maurizio Massaro

Sustainability, 2019
Two important managerial strategies have shaped organizations’ initiatives in recent years: corpo... more Two important managerial strategies have shaped organizations’ initiatives in recent years: corporate social responsibility (CSR) and intellectual capital (IC). Organizations’ implementation of voluntary CSR practices implies a commitment that goes beyond mere actions and it constitutes a step toward securing benefits for these entities. In contrast, IC refers to a set of intangible organizational assets (i.e., human, structural, and relational capital) that are capable of providing greater value than tangible assets do. Putting both strategies into practice independently of each other is a source of competitive advantages for organizations, including more legitimacy in their sector. However, the present study sought to explore the possibility of strengthening the link between CSR and IC by integrating socially responsible practices into the configuration of each IC dimension. Thus, this research’s objective was to determine whether CSR initiatives can generate improvements in key I...

In Vivo, 2020
Background/Aim: Re-irradiation of locally recurrent rectal cancer poses challenges due to the pro... more Background/Aim: Re-irradiation of locally recurrent rectal cancer poses challenges due to the proximity of critical organs, such as the bowel. This study aimed at evaluating the safety and efficacy of re-irradiation with Carbon Ion Radiotherapy (CIRT) in rectal cancer patients with local recurrence. Patients and Methods: Between 2014 and 2018, 14 patients were treated at the National Center of Oncological Hadrontherapy (CNAO Foundation) with CIRT for locally recurrent rectal cancer. Results: All patients concluded the treatment. No G≥3 acute/late reaction nor pelvic infections were observed. The 1-year and 2-year local control rates were, 78% and 52%, respectively, and relapse occurred close to the bowel in 6 patients. The 1-year and 2-year overall survival rates were 100% and 76.2% each; while the 1-year and 2-year metastasis free survival rates were 64.3% and 43%. Conclusion: CIRT as re-irradiation for locally recurrent rectal cancer emerges as a safe and valid treatment with an acceptable rate of morbidity of surrounding healthy tissue.
This article provides a research program for the field of business models. It focusses specifical... more This article provides a research program for the field of business models. It focusses specifically on 4th stage research, which is concerned with the performative notions of business models to which six conceptual avenues for further research are depicted.
Intellectual capital (IC) and knowledge sharing (KS) are key elements for fostering firm value, e... more Intellectual capital (IC) and knowledge sharing (KS) are key elements for fostering firm value, especially in knowledge-intensive firms. Management Control Systems (MCSs) have been recognized as key knowledge integrators. Recently, this assumption has been called into question as there may exist negative and destructive effects in both IC and KS fostered by a misuse of MCSs. Through a case study of 'Engineering Ltd.", this paper examines the 'dark side' issues associated by improperly implementing knowledge sharing and by imposing rules and constraints on behavior. The subject of our study, "Engineering Ltd." , is a consultancy company with 10,000 employees. The case study is used to scrutinize the major risks of knowledge sharing and to introduce possible solutions.

Accounting, Auditing & Accountability Journal
PurposeThe Italian government addressed the first wave of its COVID-19 outbreak with a series of ... more PurposeThe Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly went viral, becoming both a mandate and a mantra and, as the crisis played out, we witnessed the rise of the Italian social movement #istayathome. This study examines how the government's calculative practices led to #istayathome and the constituents that shaped this social movement.Design/methodology/approachThe authors embrace social movement theory and the collective identity perspective to examine #istayathome as a collective action and social movement. Using passive netnography, text mining and interpretative text analysis enhanced by machine learning, the authors analysed just over 350,000 tweets made during the period March to May 2020, each brandishing the hashtag #istayathome.FindingsThe #istayathome movement gained traction as a response to the Italian government'...
The Routledge Companion to Intellectual Capital

Electronic Journal of Knowledge Management, 2020
Knowledge translation (KT) is the ability to make knowledge accessible to different stakeholders ... more Knowledge translation (KT) is the ability to make knowledge accessible to different stakeholders by translating it into various contexts. Translating knowledge is particularly crucial in the healthcare sector, which is currently under significant pressure due to technological innovation, increasing demand of services by an ageing population, budget reductions, and new organisational challenges posed by the latest events like the COVID‑19 pandemic. While the first definition of KT was focused on the translation of scientific research into clinical practice, other types of KT later emerged. In healthcare, while stakeholders have different skills and competencies (such as clinical scientists versus physicians or other healthcare professionals), others experience diverse emotional feelings (like the patients or their families). An effective KT allows the transfer, sharing, and creation of new knowledge, enhancing innovation and co‑production dynamics. The paper employs a case study by a...

Journal of Medical Systems
The COVID-19 pandemic changed expectations for information dissemination and use around the globe... more The COVID-19 pandemic changed expectations for information dissemination and use around the globe, challenging accepted models of communications, leadership, and social systems. We explore how social media discourse about COVID-19 in Italy was affected by the rapid spread of the virus, and how themes in postings changed with the adoption of social distancing measures and non-pharmaceutical interventions (NPI). We used topic modeling and social network analysis to highlight critical dimensions of conversations around COVID-19: 1) topics in social media postings about the Coronavirus; 2) the scope and reach of social networks; and 3) changes in social media content as the nation moved from partial to full social distancing. Twitter messages sent in Italy between February 11th and March 10th, 2020. 74,306 Tweets sent by institutions, news sources, elected officials, scientists and social media influencers. Messages were retweeted more than 1.2 million times globally. Non-parametric chi...

L’articolo mira a comprendere lo stato dell'arte sui modelli di misurazione della performance... more L’articolo mira a comprendere lo stato dell'arte sui modelli di misurazione della performance nel settore pubblico. Il lavoro riporta un’analisi critica degli studi esistenti nel panorama internazionale, analizzando i principali temi e andando a definire le possibili future linee di ricerca. Una revisione strutturata della letteratura e stata utilizzata al fine di analizzare gli articoli pubblicati sulle piu famose riviste di gestione e amministrazione pubblica. I risultati sottolineano un quadro che riassume la letteratura esistente nello scenario internazionale. In particolare, i risultati evidenziano un invito a includere tematiche quali la trasparenza, la responsabilita, la sostenibilita e il valore pubblico nel sistema di misurazione, anche prendendo in considerazione nuovi tipi di organizzazioni pubbliche, come quelle ibride. Sebbene alcuni settori siano studiati in modo approfondito, e necessario ampliare ulteriormente la conoscenza di altri campi. A lungo termine, accade...

Purpose: This paper aims to provide a better understanding of accelerators’ phenomenon, developin... more Purpose: This paper aims to provide a better understanding of accelerators’ phenomenon, developing a business model framework for these organizations. The proposed framework aims to offer helpful guidance for practitioners and policymakers, together with various research opportunities for scholars. Design/Methodology/Approach: The study employs a structured literature review methodology, which guarantees the repeatability of the research and the validity of the outcomes. Additionally, to further test the results of our analysis, we interviewed ten practitioners from some accelerators located in Italy and Slovenia. Findings: Findings show that the literature on accelerators is still fragmented and under-investigated. The presented framework for an accelerator business model provides insights about the activity and the role of such organizations. The study offers fruitful avenues for future research on accelerators’ business models. Research limitations/implications: Given the fragmen...

Small and Medium Accounting Practice Firms (SMPs) are crucial in helping SMEs to keep their busin... more Small and Medium Accounting Practice Firms (SMPs) are crucial in helping SMEs to keep their businesses economically and financially sustainable. Although the importance of SMPs for fostering SMEs daily activities is growing, a general lack in terms of literature has been recognized. Innovation in the service sector is characterized by distinctive features, and literature on product innovation cannot be applied verbatim. Several studies have recognized the importance of Market Orientation to support product innovation while less attention has been paid by the service industry. In addition, previous studies seem to consider product innovation as a general construct without considering the impact of the relatedness. Applying the Person-Environment theory (PE), this study analyzes the impact of Market Orientation (MO) on New Service Development (NSD), distinguishing new services according to their relatedness to already provided ones. A logistic regression on a sample of 960 fully fille...
This article provides a research program for the field of business models. It focusses specifical... more This article provides a research program for the field of business models. It focusses specifically on 4th stage research, which is concerned with the performative notions of business models to which six conceptual avenues for further research are de-

Purpose:This paper aims to provide a better understanding of accelerators’ phenomenon, developing... more Purpose:This paper aims to provide a better understanding of accelerators’ phenomenon, developing a business model framework for these organizations. The proposed framework aims to offer helpful guidance for practitioners and policymakers, together with various research opportunities for scholars. Design/Methodology/Approach:The study employs a structured literature review methodology, which guarantees the repeatability of the research and the validity of the outcomes. Additionally, to further test the results of our analysis, we interviewed ten practitioners from some accelerators located in Italy and Slovenia. Findings:Findings show that the literature on accelerators is still fragmented and under-investigated. The presented framework for an accelerator business model provides insights about the activity and the role of such organizations. The study offers fruitful avenues for future research on accelerators’ business models. Research limitations/implications:Given the fragmented ...
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Papers by Maurizio Massaro