41st Conference of the Italian Academy of Business Administration
Brief Presentation
The 41st Conference of the Italian Academy of Business Administration represents a central moment of scientific debate on the transformations of business systems, with particular attention to the role of Business Intelligences. The use of the plural highlights an inclusive perspective, in which artificial intelligence is part of a broader ecosystem of human and technological intelligences. The Conference promotes critical reflection on the integration between algorithmic contributions and human decision-making, analyzing its organizational, economic, social, and ethical implications. New governance needs and a renewal of theoretical paradigms thus emerge, oriented toward sustainable competitiveness and the common good, with people at the core of corporate strategy.
Scope
The conference explores the scientific debate on Business Intelligences and the integration of human and technological intelligence in managerial processes to address organizational, social, and ethical challenges, promoting sustainable competitiveness and innovation within business systems.
First paper presented at the conference
The paper is part of Track 7 of the conference and addresses the responsible use of artificial intelligence in people management processes and in the pursuit of organizational sustainability. The contribution proposes a Responsible People Analytics framework that integrates AI systems, human competencies, and organizational culture, placing trust, participation, and ethical data governance at its core. Through a multi-method empirical design (SEM, Machine Learning, and spatial econometrics), the study demonstrates that AI adoption generates positive effects on key People KPIs only in the presence of collaborative organizational climates and adequate mechanisms of accountability and transparency. Particular relevance is given to intra-team spillover effects and to the role of ethical governance as a lever for sustainability and AI legitimacy. The work contributes to Track 7 – ARTIFICIAL INTELLIGENCES FOR PEOPLE MANAGEMENT AND ORGANIZATIONAL SUSTAINABILITY by providing theoretical and operational evidence on how to harmonize artificial intelligence and human capital, strengthening well-being, performance, and long-term sustainability.
Bibliographic citation
Benelli, F., Giannetti, I., Stile, V., & Maciariello, F.
AI-Enabled People & Culture: A Socio-Technical Framework for Organizational Sustainability.
In Proceedings of the AIDEA National Conference 2026 (Track 7 – Artificial Intelligences for People Management and Organizational Sustainability), January 22–23, 2026.
Track 7 Program
Second paper presented at the conference
The paper proposes the AI-enabled Accountability Control model, which interprets artificial intelligence as a socio-technical infrastructure of trust and responsibility for sustainable enterprises. The aim of this study is to analyze how artificial intelligence can enhance sustainability-oriented governance and management control in agri-food supply chains, translating CSRD/ESRS standards into transparent, traceable, and auditable control routines. It is based on an abductive theory-building design with qualitative triangulation and multi-case analysis of three Italian SMEs (fruit and vegetables, PDO dairy, and cereals), drawing on interviews, technical documentation, digital trace data, and PRE/POST validation of ESG KPIs. The findings demonstrate that the integration of explainable AI, ledgers, and data governance within control packages reconfigures Simons’ Levers of Control, generating three governance configurations – diagnostic amplifier, collaborative assurer, interactive enabler – that enhance traceability, auditability, and inter-organizational trust. Although triangulated, the empirical evidence is qualitative and limited to three Italian supply chains; future multi-sector extensions, surveys, and SEM analyses will test the generalizability of the proposed mechanisms. AI emerges as an artifact of distributed accountability: it strengthens assurance readiness, reduces information asymmetries, and supports sustainable decision-making. The paper contributes to Track 3 – GOVERNANCE, STRATEGY, ACCOUNTING: MANAGERIAL INTELLIGENCES FOR SUSTAINABILITY.
Bibliographic citation
Benelli, F., Sangiuolo, G., & Maciariello, F. (2026).
AI-Enabled Governance and Management Control for Sustainable Agri-Food Supply Chains: A Stakeholder-Driven Framework for Transparency, Accountability, and ESG Measurement.
In Proceedings of the AIDEA National Conference 2026 (Track 3 – Governance, Strategy, Accounting: Managerial Intelligences for Sustainability), January 22–23, 2026.
Track 3 Program
The educational objective of participating in the AIDEA 2026 Conference was to deepen the understanding of the role of business intelligences in governance and management processes, developing competencies to steer digital transformation in a sustainable, ethical, and long-term value-oriented manner.