1,720,992 research outputs found
Emerging trends in entrepreneurial universities within Mediterranean regions: An international comparison
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Intellectual capital and management control systems: an application on professional football clubs
No full textBookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century
No full textIntellectual capital disclosure: a structured literature review
No full textPurpose: The purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research stream; investigate the evolution of the theory; and derive insights to guide future research agendas for the benefit of researchers and ICD users. Design/methodology/approach: Research articles from ten relevant journals for the 17-year period between 2000 and 2017 are categorised and analysed in a structured literature review (Massaro et al., 2016) to answer these three research questions. This study adds to a data set established by Guthrie et al. (2012) and presents the results in a consistent and comparable manner across the studies. Findings: A lack of significant innovation in the evolution of ICD indicates that this research stream may have been a victim of its own success (Dumay and Guthrie, 2017). Stuck in overview mode, studies continue to fixate on general issues, largely drawing their analysis from the corporate reports of publicly listed companies in Europe. Very few studies examine ICD in the USA and beyond, nor do they drill down to organisational level to examine ICD in practice. Practical implications: We academics need to leave our ivory towers and base future research on how organisations, in different contexts, using different languages, harness intangible assets to create value. Without discouraging content analysis from corporate reports, we need to be more innovative in searching for IC from the rich variety of media resources modern corporate communication channels offer, and recognise that, while we are all working towards the same thing, we may not be using the same language to get there. Originality/value: Despite extending previous work, this study highlights some of the new insights revealed from ICD research, especially over the last two years. The findings regarding differing use of terminology across continents, a general decline in published research due to lack of interest or new ground to cover, and zero evidence for a “groundswell” of IC disclosures by listed companies should motivate further reading in many researchers
Intellectual Capital as driver for controlling managers’ performance: an innovative approach
No full textKnowledge management in a dynamic context in the digital era
No full textPurpose: The article aims to identify the fundamental skills and characteristics required for managing companies in a dynamic context and how knowledge transfer and sharing occur within companies, focusing on the figure of the entrepreneur. In a constantly evolving context, it is necessary to identify the entrepreneur's responsibilities in managing and facilitating the flow of knowledge within the organization. Specifically, the literature on knowledge management does not extensively cover how it is possible to create and translate knowledge in companies operating in the hosting and cloud sector.Design/methodology/approachWe applied a qualitative study to analyse the entrepreneur's key figure since a comprehensive and systematic analysis of the framework model applied to knowledge management and the hosting and cloud computing sector. We selected the Serverplan case study, a hosting and cloud provider that offers a solution of infrastructure as a service and gained a deep understanding of their unique digitalization and innovation dynamics. In March 2024, we collected data through a strategic sequence and timeline, beginning with two informal meetings. We then conducted a semi-structured interview in Italian only with Serverplan's CEO to gain insights into specific aspects of the business.FindingsWe identify four key factors essential to success: embracing continuous evolution, achieving a balance between standardization and flexibility, effectively managing tacit knowledge, fostering a strong corporate culture and employee engagement. The most crucial element of the process is the figure of the entrepreneur who improves the KT and the KC. The critical points of his work are direct contact with all the staff and external stakeholders, passion, direct and indirect self-assessment tests that allow continuous feedback and improvements and continuous updating to remain competitive in the dynamic environment. These elements found are those that make the case exemplary for the KT and KC processes in dynamic environments.Research limitations/implicationsThe results obtained from Serverplan can be extended and adapted to various business realities, regardless of industry. The importance of a knowledge-oriented culture, well-defined knowledge management processes and leadership committed to supporting continuous learning and innovation is universal. It can bring benefits in multiple business contexts. However, it is relevant to note that this study has some limitations. First, it analyses only one specific sector, and second, the methodology is based on a single case study due to the specific characteristics of the sector analysed.Practical implicationsThis study has important implications for both academics and managers. In the first perspective, it enriched the literature on knowledge management in dynamic contexts. By analysing the main findings of the case study and literature review, this study identifies relevant skills, procedures and initiatives to build a strong company. In the second perspective, the paper supports managers and organizations in improving their ability to build and maintain successful companies in a dynamic context through specific characteristics of entrepreneurs that enhance the KC and KT. It is very significant to obtain and maintain a long-term competitive advantage.Originality/valueThe originality of the article lies in the fact that, although there are articles that have analysed knowledge management in the digital sector and the hosting and cloud computing sector, no article to date has applied the framework of Liyanage et al. (2009) to understand how to strengthen the knowledge creation and transfer process
Copyright-Based Companies and Digital Technologies: New Challenges for Defining Sustainable Business Models
No full textLearning and knowledge transfer by humans and digital platforms: which tools best support the decision-making process?
No full textAscesa e declino dell'autonomia della Banca d'Italia tra il 1893 e il 1936. Un'interpretazione storica alla luce del pensiero di Michael Mann
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