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Dr. Brunella Arru
Department of Agriculture - University of Sassari

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0 Aquaculture
0 Entrepreneur
0 Sustainability
0 agricultural
0 Sustainability accounting

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Journal article
Published: 17 May 2021 in Sustainability
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Today, the transition to a more sustainable model of the agro-food system is increasingly impellent, requiring all actors’ commitment. In particular, small and medium agro-food business (SMABs) play a decisive and central role in the food and economies of national and underdeveloped areas. Our study aims to identify, through desk research, the level of commitment and communication to the sustainability of SMABs operating in southern Italy. In this study, we followed the Food and Agriculture Organization’s (FAO) approach to implementing such a transition, using their principles as a diagnostic tool to interpret business operations. The data were analysed using two approaches: a regime analysis to assess which FAO principles are commonly followed to make the above transition possible, and an extension of the Abraham and Pingali (2020) framework to describe the commitment of SMABs to the Agenda 2030 goals with respect to the behaviour of small and medium enterprises (SMEs). We found that the SMABs’ behaviours are more oriented towards some FAO principles: those that explain their commitment to improving natural resources and livelihoods, fostering inclusive economic growth, and achieving sustainable development goal 7 of Agenda 2030 than towards others. The contribution of our study lies in providing detailed insights into sustainable actions taken by SMABs while testing the FAO’s principles as a new model to evaluate business operations.

ACS Style

Lucia Briamonte; Raffaella Pergamo; Brunella Arru; Roberto Furesi; Pietro Pulina; Fabio Madau. Sustainability Goals and Firm Behaviours: A Multi-Criteria Approach on Italian Agro-Food Sector. Sustainability 2021, 13, 5589 .

AMA Style

Lucia Briamonte, Raffaella Pergamo, Brunella Arru, Roberto Furesi, Pietro Pulina, Fabio Madau. Sustainability Goals and Firm Behaviours: A Multi-Criteria Approach on Italian Agro-Food Sector. Sustainability. 2021; 13 (10):5589.

Chicago/Turabian Style

Lucia Briamonte; Raffaella Pergamo; Brunella Arru; Roberto Furesi; Pietro Pulina; Fabio Madau. 2021. "Sustainability Goals and Firm Behaviours: A Multi-Criteria Approach on Italian Agro-Food Sector." Sustainability 13, no. 10: 5589.

Earlycite article
Published: 22 September 2020 in Accounting, Auditing & Accountability Journal
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Purpose The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness. Design/methodology/approach Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices. Findings Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability. Research limitations/implications The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices. Practical implications This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management. Originality/value Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

ACS Style

Katia Corsi; Brunella Arru. Role and implementation of sustainability management control tools: critical aspects in the Italian context. Accounting, Auditing & Accountability Journal 2020, 34, 29 -56.

AMA Style

Katia Corsi, Brunella Arru. Role and implementation of sustainability management control tools: critical aspects in the Italian context. Accounting, Auditing & Accountability Journal. 2020; 34 (9):29-56.

Chicago/Turabian Style

Katia Corsi; Brunella Arru. 2020. "Role and implementation of sustainability management control tools: critical aspects in the Italian context." Accounting, Auditing & Accountability Journal 34, no. 9: 29-56.

Conference paper
Published: 01 September 2020 in Blockchain Technology and Innovations in Business Processes
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The faster increasing of agritourism in the European countries leads to thinking this form of farm diversification as a valid instrument to enhance the rural areas. Numerous personal and social motivations lead the choice of starting an agritourism. However, the agritourism should be understood as firm and must be able to be profitable in the long-term and pay the work of the farmer and his family. This is the necessary condition to allow agritourism contributing to rural development and enable farmers to enjoy their rural lifestyle. Using Serpieri’s model (1950), the paper aims to assess the ability of agritourism activities to improve the income of multifunctional farms operating in a rural area of Sardinia (Italy). This research contributes to the debate on agritourism role and aims, outlines the implications for practitioners, academics and policymakers, and makes recommendations for future research.

ACS Style

Brunella Arru; Roberto Furesi; Fabio A. Madau; Pietro Pulina. Agritourism, Farm Income Differentiation, and Rural Development: The Case of the Region of Montiferru (Italy). Blockchain Technology and Innovations in Business Processes 2020, 80 -90.

AMA Style

Brunella Arru, Roberto Furesi, Fabio A. Madau, Pietro Pulina. Agritourism, Farm Income Differentiation, and Rural Development: The Case of the Region of Montiferru (Italy). Blockchain Technology and Innovations in Business Processes. 2020; ():80-90.

Chicago/Turabian Style

Brunella Arru; Roberto Furesi; Fabio A. Madau; Pietro Pulina. 2020. "Agritourism, Farm Income Differentiation, and Rural Development: The Case of the Region of Montiferru (Italy)." Blockchain Technology and Innovations in Business Processes , no. : 80-90.

Commentary
Published: 04 July 2020 in Sustainability
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The studies focused on the use of insects have outlined numerous reasons for using insects as food and feed as an important method to increase food opportunities for consumers. Insects have been emphasized as a food source with a low environmental impact due to the limited requirement for arable land and water, low ecological cost, and high-quality protein provision. In Europe and Western countries, insect farming is a growing business in which, however, some critical economic aspects must be recognized. The sector needs to be adequately promoted to rationally exploit the huge amount of potential. As such, the aim of this study was to analyze the recent research on economic aspects related to insect farming for feed and food production with the purpose of providing evidence of the critical economic points in this emerging sector. The focus was mainly oriented to understanding how insect farming can foster virtuous circular economic processes, specifically considering economic aspects on the basis of the limited literature currently available and the circular economic principles. A circular business model approach was proposed to address the entire insect-based feed and food supply chain from a circular economic perspective. In our opinion, the findings underline some economic research questions that need to be addressed in the near future, and the conceptual approach can be individualized to help increase cost- and eco-effectiveness from a circular economic perspective.

ACS Style

Fabio A. Madau; Brunella Arru; Roberto Furesi; Pietro Pulina. Insect Farming for Feed and Food Production from a Circular Business Model Perspective. Sustainability 2020, 12, 5418 .

AMA Style

Fabio A. Madau, Brunella Arru, Roberto Furesi, Pietro Pulina. Insect Farming for Feed and Food Production from a Circular Business Model Perspective. Sustainability. 2020; 12 (13):5418.

Chicago/Turabian Style

Fabio A. Madau; Brunella Arru; Roberto Furesi; Pietro Pulina. 2020. "Insect Farming for Feed and Food Production from a Circular Business Model Perspective." Sustainability 12, no. 13: 5418.

Article
Published: 15 April 2019 in Environment, Development and Sustainability
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Intention is a mental state that powerfully predicts and explains human thought and behaviour. Therefore, to support and encourage sustainable entrepreneurship, which is directly linked to achieving sustainable development goals, it is essential to bridge the gap in our knowledge of the factors that lie behind sustainable entrepreneurial intention. Consequently, employing data from Italy, the primary aim of this study is to provide insights into the factors that affect sustainable entrepreneurs’ behavioural intentions. This study looks to extend existing research on how the subconscious goals, subjective motivations (SSMs) and personality traits of sustainable entrepreneurs influence their behavioural intentions towards sustainable business. For this purpose, a holistic map of the SSM of sustainable entrepreneurship was designed, and the mechanisms behind the relationships between personality traits and SSM and the predictive power of the personality traits on SSM were analysed. The findings revealed the importance of the joint and non-alternative use of SSM and personality traits to better understand the antecedents of sustainable entrepreneurship. Further, the findings revealed the most relevant cognitive factors and personality traits and the influential role of personality traits in some SSM factors. This study provides a theoretical and empirical contribution to the debate on intention towards sustainable entrepreneurship and offers useful reflections for policy-makers and entrepreneurship education.

ACS Style

Brunella Arru. An integrative model for understanding the sustainable entrepreneurs’ behavioural intentions: an empirical study of the Italian context. Environment, Development and Sustainability 2019, 22, 3519 -3576.

AMA Style

Brunella Arru. An integrative model for understanding the sustainable entrepreneurs’ behavioural intentions: an empirical study of the Italian context. Environment, Development and Sustainability. 2019; 22 (4):3519-3576.

Chicago/Turabian Style

Brunella Arru. 2019. "An integrative model for understanding the sustainable entrepreneurs’ behavioural intentions: an empirical study of the Italian context." Environment, Development and Sustainability 22, no. 4: 3519-3576.

Journal article
Published: 21 March 2019 in Sustainability
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The economic and environmental sustainability of aquaculture depends significantly on the nature and quality of the fish feed used. One of the main criticisms of aquaculture is the need to use significant amounts of fish meal, and other marine protein sources, in such feed. Unfortunately, the availability of the oceanic resources, typically used to produce fish feed, cannot be utilized indefinitely to cover the worldwide feed demand caused by ever-increasing aquaculture production. In light of these considerations, this study estimates how aquaculture farm economic outcomes can change by introducing insect meal into the diet of cultivated fish. Several possible economic effects are simulated, based on various scenarios, with different percentages of insect flour in the feed and varying meal prices using a case study of a specialized off-shore sea bass farm in Italy. The findings indicate that the introduction of insect meal—composed of Tenebrio molitor—would increase feeding costs due to the high market prices of this flour and its less convenient feed conversion ratio than that of fish meal. Therefore, the expected environmental benefits of using this highly promising insect meal in fish feed do not align with the current economic interests of the aquaculture industry. To our knowledge, this is the first study to investigate this theme, and it must be noted that our findings cannot be generalized widely because a specific case study was used. Nevertheless, our findings suggest that efforts should be made—at least at the farm level—to find profitable ways to encourage the introduction of this attractive alternative to guarantee both economic and environmental sustainability in the near future.

ACS Style

Brunella Arru; Roberto Furesi; Laura Gasco; Fabio Madau; Pietro Pulina. The Introduction of Insect Meal into Fish Diet: The First Economic Analysis on European Sea Bass Farming. Sustainability 2019, 11, 1697 .

AMA Style

Brunella Arru, Roberto Furesi, Laura Gasco, Fabio Madau, Pietro Pulina. The Introduction of Insect Meal into Fish Diet: The First Economic Analysis on European Sea Bass Farming. Sustainability. 2019; 11 (6):1697.

Chicago/Turabian Style

Brunella Arru; Roberto Furesi; Laura Gasco; Fabio Madau; Pietro Pulina. 2019. "The Introduction of Insect Meal into Fish Diet: The First Economic Analysis on European Sea Bass Farming." Sustainability 11, no. 6: 1697.

Journal article
Published: 23 February 2019 in Agriculture
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Recreational functions are among the most important practices to improve farmers’ income and to promote sustainability in the rural territories. Two crucial issues are the ability to rationally allocate farm resources and the ability to efficiently produce different sorts of food and non-food goods. Possible cost savings due to the co-presence of different activities can generate positive effects in the creation of value by agritourist farmers. This paper aims to investigate technical efficiency related to agritourism and recreational functions in Sardinia. Based on a sample of 37 farms and using a data envelopment analysis (DEA) approach, we aim to estimate the technical efficiency of double attitude processes, such as those that characterise agritourism practices. Our findings suggest that efficiency can improve if technical inputs are adequately used; however, the scale appears to be close enough to optimal. Furthermore, we estimated that the margins for improving the efficiency are larger for recreational services and that technical factors contribute to efficiency with a different magnitude. Furthermore, we estimated whether agricultural and non-agricultural resources are efficiently allocated. To our knowledge, this is one of the first attempts in Europe at using an efficiency analysis in agritourism.

ACS Style

Brunella Arru; Roberto Furesi; Fabio A. Madau; Pietro Pulina. Recreational Services Provision and Farm Diversification: A Technical Efficiency Analysis on Italian Agritourism. Agriculture 2019, 9, 42 .

AMA Style

Brunella Arru, Roberto Furesi, Fabio A. Madau, Pietro Pulina. Recreational Services Provision and Farm Diversification: A Technical Efficiency Analysis on Italian Agritourism. Agriculture. 2019; 9 (2):42.

Chicago/Turabian Style

Brunella Arru; Roberto Furesi; Fabio A. Madau; Pietro Pulina. 2019. "Recreational Services Provision and Farm Diversification: A Technical Efficiency Analysis on Italian Agritourism." Agriculture 9, no. 2: 42.

Conference paper
Published: 07 February 2018 in Organizing Smart Buildings and Cities
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In the last twenty years the companies and governments (see the recent directive—2014/95/EU) paid increasing attention to sustainability issues: they gained strategic relevance for the business and deserved interest of stakeholders. According to these sustainability information needs, academics and practitioners examined the development of new accounting information systems (AISs), aimed to collect, elaborate and integrate environmental and social data. In this paper, we consider the Sustainability Balanced Scorecard (SBSC), considering it as an urge to develop and integrate the AISs. The aim of this paper, through a case study, is to investigate the role of SBSC and try to highlight a relationship between the different designs of SBSC proposed by literature and different levels of integration of AISs. This work provides a theoretical contribution to the debate on accounting information system for sustainability and offers useful reflections for the practitioners about the potentialities and critical aspects of SBSC.

ACS Style

Katia Corsi; Brunella Arru. Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC. Organizing Smart Buildings and Cities 2018, 235 -255.

AMA Style

Katia Corsi, Brunella Arru. Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC. Organizing Smart Buildings and Cities. 2018; ():235-255.

Chicago/Turabian Style

Katia Corsi; Brunella Arru. 2018. "Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC." Organizing Smart Buildings and Cities , no. : 235-255.