1,720,995 research outputs found
How to Govern Smart Cities? Empirical Evidences From Italy
No full textThe aim of this paper is to understand which is the role of local political entities in designing the best government and governance mechanisms for implementing the Smart cit
Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory
No full textPurpose – The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s
stakeholder theory (ST). The proposed framework modifies the international integrated reporting
framework (IIRF) and aims to overcome criticisms related to its focus on investors and the abandonment
of sustainability.
Design/methodology/approach – The paper develops a modified IIRF based on an in-depth analysis of
the IR and ST literature. The framework was then applied to a non-profit health-care organisation to verify its
theoretical assumptions.
Findings – The modified IIRF was conceived as a ready-to-use tool. By applying it to a business case, it was
validated with respect to whether and how it could help achieve better and more stakeholder-oriented
reporting. The findings enabled us to validate the use of the tool not only for reporting but also for the selfassessment of organisations with respect to embedding ST.
Research limitations/implications – The modified IIRF was implemented only in one case, and
further implementations are needed to comprehensively identify its strengths and weaknesses, both in forprofit and non-profit organisations.
Practical implications – The revised IIRF represents an updated tool for reporting and disclosing the
value created by an organisation for itself and for its stakeholders including the external entities affected by
the impacts engendered by the organisation. In this way, the IIRF can give visibility to all value created and
the value creation process, including sustainability matters. This allows integrated thinking processes to be
incorporated accordingly, supporting better management.
Originality/value – This paper suggests three adjustments to improve the IIRF’s ability to
incorporate ST as a theoretical foundation. The adjusted IIRF is a ready to-use-tool specifically
highlighting what value or values an organisation delivers (its outcomes), for whom (its stakeholders)
and how (its specific business processes) within a business model effectively connecting them. From this
point of view, it fits the rising stream about the evolution of the sustainability reporting fostered jointly
by the international integrated reporting council and sustainability accounting standard board, and by
the European Union
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
How to govern Smart cities? Empirical evidences from Itally
No full textThe aim of this paper is to understand which is the role of local political entities in
designing the best government and governance mechanisms for implementing the Smart
city and enhancing the best citizens' participation. The research method is based on both a
deep literature analysis and a large empirical survey. Literature analysis examines more
than 700 scientific papers looking for theoretical frameworks about the role of political local
bodies in governing Smart cities. Empirical survey analyses more than 100 Italian cities, ..
Strenthening information and control systems: The synergy between information technology and accounting models
No full textThis book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new information technologies (ERP, BI, web-based technology, data mining, XBRL, etc.) and new or renewed accounting models and tools (performance indicators, prevision and simulation models, accounting models for public administration, etc.) in order to enhance an organization’s capability to manage information and make valuable decisions. The search for these synergies takes place at all organizational levels:
at a strategic level, in order to simulate and forecast behaviors and financial results
at a management level, in order to innovate performance measurement and improve value creation
at the operational level, in order to improve information quality and the efficiency of the information process. This book is particularly useful for IS and CFO managers and scholars, as it is based on a selection of the best papers – original, double blind reviewed contributions - presented to the Annual Conference of the Italian Chapter of AIS under the category “Accounting Information Systems”
Emerging 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
Looking for Synergies between Accounting and Information Technologies
No full textDuring the latest years, ICT provided new opportunities for companies through Internet, digital technologies, the convergence between several media tools (audio, video, and so on), the development of some social utilities, such as wiki, chat, forum, instant messages, tweets, and social networks. These innovations required additional research efforts, also in the field of financial, management and strategic accounting, because companies need to discover if, how and where these new technologies can be applied. Additional investigations are required to understand how companies can employ integration and convergence between several ICT tools in order to enhance their ability of managing information, of taking better decisions, of improving organizational control and coordination, of being proactive and value
adding.
The leitmotif of this book is that these innovations require the shift of the focus from integration to synergy between accounting and ICT. Companies, and their managers, need to understand these new technologies and create an environment, in which ICT cooperate with the other components of accounting information system, in order to strength companies’ ability to guide activities towards objectives
IS to support project management: implications for managerial accounting
No full textInformation technology (IT) is used as a tool to reduce some of the problems generated by fragmentation typical of project management (PM). The use of IT improves coordination and collaboration leading to better communica-tion practices. Nowadays PM, due to the high level of complexity which char-acterize the context in which firms operate, requires a concrete information sys-tem and suitable managerial accounting. Such tools are basic to support project-managers in the decision making process and aiding performance evaluation. The aim of this paper is to analyze the relationship between PM, information systems and managerial accounting from a theoretical and pragmatic perspective. An input-output model will be used to clarify and analyze the correlation between managerial activities and firm performance. The managerial implications of a set of methods and techniques suitable to manage a project in its different aspects and phases will be emphasized
Understanding smart cities as a glocal strategy: A comparison between Italy and China
No full textInternational audienc
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