1,720,985 research outputs found
Knowledge transfer and translation in cultural ecosystems
No full textPurpose: This paper concerns the pivotal role that entrepreneurial universities can play in developing knowledge transfer and translation processes tailored to the cultural ecosystem. Design/methodology/approach: The paper examines IncubiAmo Cultura, an innovative project that aims to mentor potential entrepreneurs and offer incubation and acceleration for cultural start-ups. The research methodology is based on action research and theory building from cases. An interventionist approach has been adopted, as one of the authors is also the founder of the ongoing project. Findings: The in-depth collection of first-hand information on this pilot project has allowed the authors to formulate an analytical reflection and generate the design of a knowledge translation model driven by an entrepreneurial university that manifests itself through the creation of cultural and creative start-ups. Research limitations/implications: This article offers an original contribution to scholarship by offering a conceptual model for knowledge translation in cultural ecosystems. Common values (i.e. social, cultural, ethical and aesthetic ones) emerge as the basis on which to build open innovation and knowledge circulation. Practical implications: For local policymakers, this study provides a clue to understand the need for both an integrated vision of knowledge translation and policies that aim to make an impact at the cultural ecosystem level. For entrepreneurial university governance, our investigation offers suggestions on the design and implementation of knowledge translation processes that fit with the specificity of the cultural ecosystem. For practitioners in the cultural field, a change of mindset is required to combine resources, energies and knowledge. Originality/value: This work fills several gaps in the literature, as research generally concerns knowledge transfer from entrepreneurial universities to the market with regard to high-tech sectors. In contrast, the cultural sector is often neglected, despite its importance in the renewal and development of a territory
Implementing integrated reporting to disclose intellectual capital in health organisations: a case study
No full textPurpose: The aim of our research is to give empirical and theoretical solutions to some criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it takes as value creation only the increase of the capitals triggered by business activities, overlooking the fulfilment of the institutional mission that is the actual value creation lever. Design/methodology/approach: The present paper introduces a case study aimed at implementing the IIRF in an Italian non-profit healthcare organisation. The research is based on theory building from cases, action research and interventionist approach. IIRF was adopted because of its claimed ability to support the communication process to stakeholders and the control of value creation. However, IIRF shows several weaknesses. Findings: An adjusted version of IIRF is suggested, highlighting the role played by IC in the organisational business model and in the value creation process. The adjusted seems able to foster awareness of the role IC in value creation in healthcare organisations. Research limitations/implications: In this paper no one of the singles pieces of the adjusted framework is innovative by itself, but jointly they give raise to an innovative solution, able to address the disclosing and managerial needs of the examined organisation. The single case study permits to us to test the weaknesses of the IIRF claimed in the literature, to suggest some adjustments to the original framework and to validate their effectiveness. Thanks to the single case study we then built theoretical constructs developing theory inductively; now the suggested framework can be further tested and validated in other organisations. Originality/value: The paper introduces an innovative approach to IC reporting and disclosure in healthcare organisations. This is relevant not only for external communication but also for internal aims supporting managers in decision and actions
Neural networks in accounting: Clustering firm performance using financial reporting data
No full textThis paper considers the use of neural networks—namely self-organizing maps (SOMs)—to analyze and cluster firms’ financial performance. Applying SOMs to financial statement data is a consolidated practice; however, in this paper SOMs are used to overcome several limitations encountered in previous works on financial reporting indicators such as the small number of companies in the sample, the limited number of ratios, the homogeneity of the economic sector, and the lack of explanation and further analysis of the SOM outputs. This study uses a large financial dataset related to more than 3,000 companies belonging to every economic sector; it demonstrates that SOMs can effectively process a large dataset of heterogeneous data. Moreover, the SOM results are supported by detailed explanations of the research methodology applied, and further traditional financial analysis addresses the black box nature of the SOMs and can help professionals in the understanding and use of SOMs
Operations management in distribution networks within a smart city framework
No full textThis article studies a vehicle routing problem with environmental constraints that are motivated by the requirements for sustainable urban transport. The empirical research presents a fleet planning problem that takes into consideration both minimum cost vehicle routes and minimum pollution. The problem is formulated as a mixed integer linear programming model and experimentally validated using data collected from a real situation: a grocery company delivering goods ordered via e-channels to customers spread in the urban and metropolitan area of Genoa smart city. The proposed model is a variant of the vehicle routing problem tailored to include environmental issues and street limitations. Its novelty regards also the use of real data instances provided by the B2C grocery company. Managerial implications are the choice of both the routes and the number and type of vehicles. Results show that commercial distribution strategies achieve better results in term of both business and environmental performance, provided the smart mobility goals and constraints are included into the distribution model from the beginning
Accounting e accountability per le smart city: misurare e orientare il loro contributo ai Sustainabile Development Goals
No full textIl tema della sostenibilità economica, sociale e ambientale rappresenta una priorità assoluta per il nostro
pianeta. La città può contribuire notevolmente a implementare azioni volte a migliorare la sostenibilità urbana
e a ridurre il proprio footprint ambientale, anche grazie alle azioni di smartness, già da tempo perseguite. La
smart city infatti è una strategia urbana che mira a utilizzare le tecnologie più avanzate per migliorare la qualità
della vita dei cittadini, anche mediante il perseguimento della difesa dell’ambiente. Tuttavia, ad oggi la
eterogeneità dei progetti smart e l’assenza di strumenti di misurazione delle performance hanno reso difficile
misurare il contributo delle smart city alla sostenibilità. Lo scopo del presente lavoro è quello di rivedere le
definizioni di smart city alla luce dei Sustainable Development Goals dell’ONU e suggerire un percorso di
progettazione del sistem
Financial and societal value creation in cultural startups: the role of Entrepreneurial Univerties
No full textEmerging business models for the cultural commons. Empirical evidence from creative cultural firms
No full textCultural assets can be seen as a particular type of commons as they belong to a group or society that inherits them from past generations, maintains them in the present and pre- serves them for the benefit of future generations. The cultural commons are exposed to specific forms of the tragedy; however, little is known about how the tragedy of cultural commons can be managed and overcome. This study argues that cultural and creative firms could play a pivotal role in addressing this issue, and it inductively develops a business model for Cultural and Creative Firms to manage cultural assets as commons that are threatened with neglect or misuse. In doing this, a multiple-case study is employed to develop a new business model. This study contributes to knowledge about how creative and cultural firms can implement cooperative and participative business models to address the fragility of cultural commons
Smart Mobility portfolio analysis: the case of Barcelona
No full textIn this work, we explore the application of machine learning models
(MLM) to the analysis of firms’ performance. To such aim, we consider a bunch of
financial indicators on firms operating in the Information and Communication
Technology (ICT) sector, with attention to enterprises providing ICT
related-services. The rationale is to highlight the potential of MLM to exploit the
complexity of financial data, and to offer a handy way to visualize the related
information. In fact, instead of performing classical analysis, we discuss how to
apply to those indicators Self-Organizing Maps-SOMs—that are well suited to
manage high dimensional and complex datasets to extract their relevant features. It
emerges that SOMs are useful in clustering companies depending on
multi-dimensional criteria and in analysing hidden relations in companies’
performances
Network, Smart and Open Three Keywords for Information Systems Innovation
No full textThis book presents a collection of original research papers addressing the relationship between information systems (IS) and innovation. “Open”, “Smart” and “Network” are three keywords that are currently guiding information systems (IS) innovation, enhancing IS potentialities and their ability to support decision-making processes. The book discusses the relevance of these three new concepts in connection with technological and organizational innovations (i.e. cloud, smart technologies and networking), and the role they play in the development of accounting and management information systems.
The book’s primary aim is to investigate how these innovations could influence information systems (with a particular focus on accounting and management information systems) by enhancing their information potentialities and improv
ing accounting methodologies, performance measurement systems, data management, information systems architectures, and external and internal reporting.
The book is based on a selection of the best papers—original double-blind reviewed contributions—presented at the 2016 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS)
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