Digital accountability for circular economy: a case study of Alia Servizi Ambientali’s smart waste management
DOI:
https://doi.org/10.13135/2704-9906/12394Keywords:
Digital accountability, Circular economy, Social impact, Smart waste management, Blockchain, Stakeholder engagementAbstract
The aim of this paper is to examine how the integrated use of AI, GIS, IoT, and blockchain technologies can enable digital accountability frameworks that enhance transparency, operational efficiency, and circular economy outcomes in urban waste management. An interventionist case study of Alia Servizi Ambientali shows that combining sensor networks, spatial analytics, and blockchain notarisation transforms waste collection into a transparent, participatory service. The findings indicate that digital accountability can support operational improvements and social-impact objectives, while providing empirical insights into circular economy implementation in public–private service contexts.
References
Abdallah, M., Talib, M., Feroz, S., Nasir, Q., Abdalla, H., & Mahfood, B. (2020). Artificial intelligence applications in solid waste management: A systematic research review. Waste management, 109, 231-246 . https://doi.org/10.1016/j.wasman.2020.04.057.
Agostino, D., Saliterer, I., & Steccolini, I. (2021). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. Financial Accountability & Management. https://doi.org/10.1111/faam.12301.
Angiulli, F., Fassetti, F., Furfaro, A., Piccolo, A., & Saccá, D. (2018). Achieving Service Accountability Through Blockchain and Digital Identity. , 16-23. https://doi.org/10.1007/978-3-319-92901-9_2.
Argento, L., Buccafurri, F., Furfaro, A., Graziano, S., Guzzo, A., Lax, G., Pasqua, F., & Saccá, D. (2020). ID-Service: A Blockchain-Based Platform to Support Digital-Identity-Aware Service Accountability. Applied Sciences. https://doi.org/10.3390/app11010165.
Banujan, K., Chamanee, G., & Kumara, B. (2024). A comprehensive review on the integration of geographic information systems and artificial intelligence for landfill site selection: A systematic mapping perspective. Waste management & research: the journal of the International Solid Wastes and Public Cleansing Association, ISWA, 734242X241237100. ttps://doi.org/10.1177/0734242X241237100.
Barca, A., D’Adamo, I., Gastaldi, M., & Filho, W. (2024). Managing waste packaging for a sustainable future: a strategic and efficiency analysis in the European context. Environment, Development and Sustainability. https://doi.org/10.1007/s10668-024-05493-6.
Blaikie, N. (1991), “A critique of the use of triangulation in social research”, Quality and Quantity: International Journal of Methodology, Vol. 25 No. 2, pp. 115-136, doi: 10.1007/bf00145701.
Borrello, M., Caracciolo, F., Lombardi, A., Pascucci, S. and Cembalo, L. (2017), “Consumers’ perspective on circular economy strategy for reducing food waste”, Sustainability, Vol. 9 No. 1, p. 141, doi: 10.3390/su9010141.
Bułkowska, K., Zielińska, M., & Bułkowski, M. (2023). Implementation of Blockchain Technology in Waste Management. Energies. https://doi.org/10.3390/en16237742.
Cao, D., Puntaier, E., Gillani, F., Chapman, D., & Dewitt, S. (2024). Towards integrative multi‐stakeholder responsibility for net zero in e‐waste: A systematic literature review. Business Strategy and the Environment. https://doi.org/10.1002/bse.3960.
Chen, L., & Aklikokou, A. K. (2020). Determinants of E-government adoption: testing the mediating effects of perceived usefulness and perceived ease of use. International Journal of Public Administration, 43(10), 850-865. https://doi.org/10.1080/01900692.2019.1660989
Das, S., Lee, S. H., Kumar, P., Kim, K. H., Lee, S. S., & Bhattacharya, S. S. (2019). Solid waste management: Scope and the challenge of sustainability. Journal of cleaner production, 228, 658-678. https://doi.org/10.1016/j.jclepro.2019.04.323
Esmaeilian, B., Wang, B., Lewis, K., Duarte, F., Ratti, C., & Behdad, S. (2018). The future of waste management in smart and sustainable cities: A review and concept paper. Waste management, 81, 177-195. https://doi.org/10.1016/j.wasman.2018.09.047.
European Commission (2019), Accelerating the Transition to the Circular Economy: Improving Access to Finance for Circular Economy Projects, Publications Office, LU.
EEA (2022), Environmental Statement 2022, EEA Report No 5/2023, European Environment Agency
Faiz, F., Ninduwezuor-Ehiobu, N., Adanma, U., & Solomon, N. (2024). Blockchain for sustainable waste management: Enhancing transparency and accountability in waste disposal. Comprehensive Research and Reviews in Science and Technology. https://doi.org/10.57219/crrst.2024.2.1.0032.
Federico Lanzalonga, Roberto Marseglia, Alberto Irace, Paolo Pietro Biancone; The application of artificial intelligence in waste management: understanding the potential of data-driven approaches for the circular economy paradigm. Management Decision 2024; https://doi.org/10.1108/MD-10-2023-1733
Flick, U. (2004), “Triangulation in qualitative research”, in A Companion to Qualitative Research, Thousand Oaks Sage, Vol. 3, pp. 178-183
Gomez-Trujillo, A., & Gonzalez‐Perez, M. (2021). Digital transformation as a strategy to reach sustainability. Smart and Sustainable Built Environment. https://doi.org/10.1108/SASBE-01-2021-0011.
Gulluscio, C., Puntillo, P., Luciani, V., & Huisingh, D. (2020). Climate Change Accounting and Reporting: A Systematic Literature Review. Sustainability, 12, 5455. https://doi.org/10.3390/su12135455.
Gulyamov, S. (2024). Intelligent waste management using IoT, blockchain technology and data analytics. E3S Web of Conferences. https://doi.org/10.1051/e3sconf/202450101010.
Haleem, A., Khan, S., Luthra, S., Varshney, H., Alam, M. and Khan, M.I. (2021), “Supplier evaluation in the context of circular economy: a forward step for resilient business and environment concern”, Business Strategy and the Environment, Vol. 30 No. 4, pp. 2119-2146, doi: 10.1002/ bse.2736.
Hall, A., Frink, D., & Buckley, M. (2017). An accountability account: A review and synthesis of the theoretical and empirical research on felt accountability. Journal of Organizational Behavior, 38, 204-224. https://doi.org/10.1002/JOB.2052.
Hanelt, A., Bohnsack, R., Marz, D., & Antunes, C. (2020). A Systematic Review of the Literature on Digital Transformation: Insights and Implications for Strategy and Organizational Change. Journal of Management Studies. https://doi.org/10.1111/JOMS.12639.
Hegde, A., S, A., S, A., N, A., &, P. (2024). A Review On Revolutionizing Waste Water Collection and Recycling Processes with IoT. International Journal of Advanced Research in Science, Communication and Technology. https://doi.org/10.48175/ijarsct-19355.
Hsu, A., & Schletz, M. (2023). Digital technologies – the missing link between climate action transparency and accountability? Climate Policy, 24, 193 - 210. https://doi.org/10.1080/14693062.2023.2237937.
Hsu, C. L., & Lin, J. C. C. (2018). Exploring factors affecting the adoption of internet of things services. Journal of Computer information systems, 58(1), 49-57. https://doi.org/10.1080/08874417.2016.1186524
Italian Government (1997), “Ronchi Decree”, Legislative decree February 5, 1997.
Italian Government (2006), “Environmental Regulations”, Legislative decree April 3, 2006.
Janowski, T. (2015). Digital government evolution: From transformation to contextualization. Gov. Inf. Q., 32, 221-236. https://doi.org/10.1016/j.giq.2015.07.001.
Jansen, T., & Wiegand, R. (2018). Bridging the gap between theory and practice in management accounting. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/AAAJ-10-2015-2261.
Johansson, N., & Corvellec, H. (2018). Waste policies gone soft: An analysis of European and Swedish waste prevention plans. Waste management, 77, 322-332. https://doi.org/10.1016/j.wasman.2018.04.015.
Jönsson, S., & Lukka, K. (2005). Doing interventionist research in management accounting (No. 2005: 6). University of Gothenburg, Gothenburg Research Institute GRI.
Kouhizadeh, M., Sarkis, J. and Zhu, Q. (2019), “At the nexus of blockchain technology, the circular economy, and product deletion”, Applied Sciences, Vol. 9 No. 8, p. 1712, doi: 10.3390/app9081712.
Kozanoglu, D., & Abedin, B. (2020). Understanding the role of employees in digital transformation: conceptualization of digital literacy of employees as a multi-dimensional organizational affordance. J. Enterp. Inf. Manag., 34, 1649-1672.
Krúpová, S., Koman, G., Soviar, J., & Holubčík, M. (2025). The Role of Business Models in Smart-City Waste Management: A Framework for Sustainable Decision-Making. Systems, 13(7), 556. https://doi.org/10.3390/systems13070556
Laureti, L., Costantiello, A., Anobile, F., Leogrande, A., & Magazzino, C. (2024). Waste management and innovation: insights from Europe. Recycling, 9(5), 82.
Liakh, O. (2021). Accountability through Sustainability Data Governance: Reconfiguring Reporting to Better Account for the Digital Acceleration. Sustainability. https://doi.org/10.3390/su132413814.
Liakh, O. (2021). Accountability through Sustainability Data Governance: Reconfiguring Reporting to Better Account for the Digital Acceleration. Sustainability. https://doi.org/10.3390/su132413814.
Maione, G., Leoni, G., & Magliacani, M. (2024). Unpacking the knowledge dimensions of digital innovation: implications for accountability in public and private sectors during extraordinary times. Journal of Knowledge Management. https://doi.org/10.1108/jkm-01-2024-0047.
Marrucci, L., Daddi, T. and Iraldo, F. (2021), “The contribution of green human resource management to the circular economy and performance of environmental certified organisations”, Journal of Cleaner Production, Vol. 319, 128859, . https://doi.org/10.1016/j.jclepro.2021.128859
Martínez-Peláez, R., Ochoa-Brust, A., Rivera, S., Félix, V., Ostos, R., Brito, H., Félix, R., & Mena, L. (2023). Role of Digital Transformation for Achieving Sustainability: Mediated Role of Stakeholders, Key Capabilities, and Technology. Sustainability. https://doi.org/10.3390/su151411221.
Mason, M. (2019). Transparency, accountability and empowerment in sustainability governance: a conceptual review. Journal of Environmental Policy & Planning, 22, 111 - 98. https://doi.org/10.1080/1523908X.2019.1661231.
Mdukaza, S., Isong, B., Dladlu, N., & Abu-Mahfouz, A. M. (2018, October). Analysis of IoT-enabled solutions in smart waste management. In IECON 2018-44th annual conference of the IEEE industrial electronics society (pp. 4639-4644). IEEE.
Mia, M. (2024). Waste management techniques to promote sustainability and green practices. Management of Environmental Quality: An International Journal. https://doi.org/10.1108/meq-08-2023-0292.
Mondejar, M., Avtar, R., Diaz, H., Dubey, R., Esteban, J., Gómez-Morales, A., Hallam, B., Mbungu, N., Okolo, C., Prasad, K., She, Q., & Garcia-Segura, S. (2021). Digitalization to achieve sustainable development goals: Steps towards a Smart Green Planet. The Science of the total environment, 794, 148539. https://doi.org/10.1016/j.scitotenv.2021.148539.
Muehlburger, M., & Krumay, B. (2023). TOWARDS A CONTEXT-SENSITIVE CONCEPTUALISATION OF DIGITAL TRANSFORMATION. Journal of Information Technology. https://doi.org/10.1177/02683962231219514.
Nadkarni, S., & Prügl, R. (2020). Digital transformation: a review, synthesis and opportunities for future research. Management Review Quarterly, 1-109. https://doi.org/10.1007/s11301-020-00185-7.
Palagan, C., Joe, S., Mary, S., & Jijo, E. (2025). Predictive analysis-based sustainable waste management in smart cities using IoT edge computing and blockchain technology. Computers in Industry. https://doi.org/10.1016/j.compind.2024.104234.
Perey, R., Benn, S., Agarwal, R. and Edwards, M. (2018), “The place of waste: changing business value for the circular economy”, Business Strategy and the Environment, Vol. 27 No. 5, pp. 631-642, doi: 10.1002/bse.2068.
Pérez‐Durán, I. (2023). Twenty-five years of accountability research in public administration: Authorship, themes, methods, and future trends. International Review of Administrative Sciences. https://doi.org/10.1177/00208523231211751.
Petrakaki, D. (2018). Re-locating accountability through technology: from bureaucratic to electronic ways of governing public sector work. International Journal of Public Sector Management, 31, 31-45. https://doi.org/10.1108/IJPSM-02-2017-0043.
Putu, I., Wiraatmaja, P., Agung, G., Putra, A., Ayu, D., & Adhiswari, T. (2024). Systematic Review Development and Application of Innovative Technology in Improving the Efficiency of Waste Management Chain. 2024 10th International Conference on Smart Computing and Communication (ICSCC), 251-257. https://doi.org/10.1109/ICSCC62041.2024.10690684.
Romero‐Hernández, O., & Romero, S. (2018). Maximizing the value of waste: From waste management to the circular economy. Thunderbird International Business Review, 60(5), 757-764. https://doi.org/10.1002/tie.21968
Schneider, S., & Kokshagina, O. (2021). Digital transformation: What we have learned (thus far) and what is next. Creativity and Innovation Management. https://doi.org/10.1111/CAIM.12414.
Secinaro, S., Brescia, V., Calandra, D. and Biancone, P. (2021), “Towards a hybrid model for the management of smart city initiatives”, Cities, Vol. 116, 103278, doi: 10.1016/j.cities.2021.103278
Seele, P., & Lock, I. (2017). The game-changing potential of digitalization for sustainability: possibilities, perils, and pathways. Sustainability Science, 12, 183-185. https://doi.org/10.1007/s11625-017-0426-4.
Sheng, T., Islam, M., Misran, N., Baharuddin, M., Arshad, H., Islam, M., Chowdhury, M., Rmili, H., & Islam, M. (2020). An Internet of Things Based Smart Waste Management System Using LoRa and Tensorflow Deep Learning Model. IEEE Access, 8, 148793-148811. https://doi.org/10.1109/ACCESS.2020.3016255.
Sohag, M., & Podder, A. (2020). Smart garbage management system for a sustainable urban life: An IoT based application. Internet Things, 11, 100255. https://doi.org/10.1016/j.iot.2020.100255.
Sosunova, I., & Porras, J. (2022). IoT-Enabled Smart Waste Management Systems for Smart Cities: A Systematic Review. IEEE Access, 10, 73326-73363. https://doi.org/10.1109/access.2022.3188308.
Suomala, P., & Lyly-Yrjänäinen, J. (2011). Management Accounting Research in Practice: Lessons Learned from an Interventionist Approach. . https://doi.org/10.4324/9780203141205.
Suomala, P., Lyly-Yrjänäinen, J., & Lukka, K. (2014). Battlefield around interventions: A reflective analysis of conducting interventionist research in management accounting. Management Accounting Research, 25, 304-314. https://doi.org/10.1016/J.MAR.2014.05.001.
Syed, K. (2024). Perceived Benefits, Social Influence, Self-Efficacy and Digital Consumerism: The Moderating Role of Digital Accountability. International Journal of Research and Innovation in Social Science. https://doi.org/10.47772/ijriss.2024.801029.
Szpilko, D., De La Torre Gallegos, A., Naharro, F., Rzepka, A., & Remiszewska, A. (2023). Waste Management in the Smart City: Current Practices and Future Directions. Resources. https://doi.org/10.3390/resources12100115.
Upadhyay, A., Mukhuty, S., Kumar, V. and Kazancoglu, Y. (2021), “Blockchain technology and the circular economy: implications for sustainability and social responsibility”, Journal of Cleaner Production, Vol. 293, 126130, doi: 10.1016/j.jclepro.2021.126130
Urquhart, L., Lodge, T., & Crabtree, A. (2018). Demonstrably Doing Accountability in the Internet of Things. ArXiv, abs/1801.07168. https://doi.org/10.1093/ijlit/eay015.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Vial, G. (2019). Understanding digital transformation: A review and a research agenda. J. Strateg. Inf. Syst., 28, 118-144. https://doi.org/10.1016/J.JSIS.2019.01.003.
Xu, J., She, S., & Liu, W. (2022). Role of digitalization in environment, social and governance, and sustainability: Review-based study for implications. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.961057.
Yaqub, M., & Alsabban, A. (2023). Industry-4.0-Enabled Digital Transformation: Prospects, Instruments, Challenges, and Implications for Business Strategies. Sustainability. https://doi.org/10.3390/su15118553.
EJSICE has been approved for inclusion in DOAJ. The DOAJ listing of the journal is available at 
EJSICE is a member of 
EJSICE is indexed by 
EJSICE is listed in the ANVUR (Italian National Agency for the Evaluation of Universities and Research Institutes) as a scientific journal in AREA 13 - Economic and Statistical Sciences and AREA 14 - Political and Social Sciences. 
