This qualitative single-case study of Oropan S.p.A. examines how management control systems enable circular economy practices in agrifood ecosystems and sustainable value chains. Findings show that circularity occurs through reducing, reusing, recovering and regenerating supply-chain resource flows, rather than fully closing material loops. Planning, performance measures, certifications, information systems and organisational culture translate circular objectives into measurable practices, extend control beyond firm boundaries and stabilise ecosystem collaboration. The study frames management control systems as relational governance infrastructures for accountable circular value creation.
This study investigates how the digitalization of the exam recording system in an Italian Public Higher Education Institution (PHEI) impacts the micro-level street-level bureaucrats' discretion in terms of their alignment with hard control rather than soft control mechanisms. Based on the assumptions of Actor-Network Theory and the analytical tools offered by affordance theory, we employed interviews, ethnographic observations of situated practices, and an analysis of key strategy documents. We find a redefinition of street-level bureaucrat role because, in an effort to keep their action aligned with the beliefs system rooted in the institution's control environment, they exercise office-based digital discretion in the form of rule-breaking. The study contributes to the literature about unforeseen implementation dynamics of management control tools in PHEIs due to the action of the organizational soft control system. Moreover, it adds a new nuance to the current debate about the curtailment, enablement, and continuation thesis concerning the impact of digitalization on street-level bureaucrats' discretion, providing evidence of a rule-breaking action that is not aimed at retaining a pre-existing discretionary power despite the constraint imposed by the digital tool, but at generating a new one.
The textile sector faces significant sustainability challenges, prompting firms to innovate their business models and transition towards circular business models (CBMs). Digital technologies may support this transition through improved traceability, resource management, and production processes. The literature focused on larger firms and overlooked those practices in Micro-Small Entreprises (MSEs). With the aim to fill this gap, this study explores how circular practices are integrated into the BM of Sardinian textile sector firms (mainly composed of artisanal MSEs) as a key component of their sustainability transition and the role of digital technologies in supporting these processes. Using a multiple-case study approach, the research analyses four firms operating within a traditional artisanal textile context characterised by strong territorial embeddedness. The results show that circularity is implemented unevenly, with slowing and narrowing strategies more developed than closing one. Firms combine traditional production logics with selective technological innovation, generating hybrid configurations that balance cultural preservation and production efficiency to achieve sustainability. In this context, digital technologies play an enabling role without radically transforming their BM. The study contributes to the literature by showing how sustainability transitions within artisanal MSEs are shaped not only by technological capabilities but also by relational, cultural, and organizational factors embedded within local production systems.
This study examines the barriers hindering the transition to a Circular Economy (CE) in Sardinian textile SMEs, a slow-fashion context characterized by artisanal, dura-ble, and small-batch production. Through a multi-case study among five companies, twelve barriers were identified across a Balanced Scorecard (BSC) structure span-ning the financial, customer, internal process, and learning and growth perspectives. Leveraging the DEMATEL technique, the cause-and-effect relationships among these barriers were mapped. The results show that "Difficult to increase turnover with more circular and exclusive products" and "Lack of supportive regulations" are the most prominent barriers, acting respectively as the strongest effect and the strongest cause in the system. These findings highlight the central role of economic viability and policy support in enabling CE adoption. The study also reveals that, despite strong structural alignment with CE principles, limited market incentives and financial constraints restrict deeper circular transformations. Methodologically, this work contributes by offering a relational understanding of CE barriers rather than isolated lists, providing clearer guidance for prioritizing interventions. The approach supports managers in integrating CE goals into strategic decision-making and un-derscores the need for targeted regulatory and financial measures.
