1,720,998 research outputs found
The Role of Participation in the Design of Time Equations in the Time-Driven Activity Based Costing - A Systematic Review of the Literature
No full textThis article presents a systematic review of the literature related to the design of Time Equations in Time-Driven
Activity Based Costing. In these linear equations, the times to perform activities can be collected through interviews or
observation. The first method, including the participation of employees, has been seen a source of inaccuracy that hinders
the success of the model. To dispel these critics, on the basis of the studies that support the participation of the users in the
design of management accounting information systems, the review has been conducted around three research questions.
First of all, the article wants to find the reasons that encourage the involvement of employees in the design of a TDABC
system. Secondly, the article wants to search the conditions that able the participation of the employees to become a driver
of success of TDABC. Lastly, the article wants to highlight the negative effects in work measurement models, such as the
Time Equations, where only the stopwatch is used and employees do not have a say. The analysis of the literature shows a
lacking and incomplete consideration of these aspects. For these reasons we leave a few suggestions for future research
INTERMEDIARIES BOOSTING THE DIGITAL TRANSFORMATION OF SMES: A COMPARATIVE ANALYSIS BETWEEN ITALY AND THE RUSSIAN FEDERATION
Full text linkThe article aims at investigating the role of entrepreneurial associations as intermediaries in supporting the digital transformation of small and medium-enterprises in Italy and the Russian Federation. The state-of-the-art is analyzed taking into account the level of digitalization of SMEs in both countries and the activities and features of the most relevant entrepreneurial associations in their role as intermediaries between private businesses and public rulers. The article adopts a comparative method based on the Italian and Russian experience: Confindustria and Confartigianato in Italy are considered in comparison to Opora in the Russian Federation. The findings of the research show high expectations on the role of entrepreneurial intermediaries in supporting the digital transformation of SMEs. Accordingly, directions for the further development of their role are drawn
Integrating Industry 4.0 plans into regional innovation strategies
No full textThe article aims to shed light on why and how Smart Specialization Strategies in European countries can promote the development of Industry 4.0 actions in the next programming period 2021-2027. Smart Specialization Strategies could hold a strategic function in the adoption of Industry 4.0 by supporting technological innovation based on the potential of each territory. An integration of Smart Specialization Strategies and Industry 4.0 could be achieved by leveraging on the common collaborative approaches of the two policies, which call for the involvement of multiple stakeholders in their definition and implementation, as national and regional institutions, academia, firms and user. In order to identify enablers that can favour the integration of the two policies, empirical evidence is retrieved from selected technical reports, events and news press from the Smart Specialization platform. Based on the findings, future directions for guiding the revision of the Smart Specialization Strategies towards effectively embedding Industry 4.0 are presented
EXPLORING INDUSTRY 4.0 FROM A COLLABORATIVE PERSPECTIVE
Full text linkLa Tesi presenta i risultati di un progetto di ricerca triennale svolto nell'ambito del programma “Eureka” e sviluppato congiuntamente dall'Università degli Studi di Macerata, dalla business school ISTAO e dalla Regione Marche. Il dottorato industriale si è posto l’obiettivo di esaminare come favorire il coinvolgimento di vari stakeholder (istituzioni, imprese, mondo accademico e utenti finali) per promuovere l'adozione delle tecnologie dell'Industria 4.0 tra le imprese regionali. La Tesi comprende un rapporto regionale, un policy brief e sette articoli scientifici, sei di quali sono stati pubblicati su riviste nazionali e internazionali. Le ricerche si basano principalmente su metodologie qualitative, includendo revisioni della letteratura, focus group e casi di studio multipli.
La ricerca parte dal presupposto che i programmi di policy volti a sostenere l'introduzione delle tecnologie dell'Industria 4.0 dovrebbero essere progettati all'interno delle Strategie regionali di specializzazione intelligente (S3). Difatti, la governance collaborativa assume un ruolo di primo piano nelle S3, richiedendo il coinvolgimento di diversi stakeholder nella progettazione e implementazione.
Pertanto, dopo aver analizzato perché e come la governance collaborativa può supportare l'integrazione tra Industria 4.0 e S3 (Capitolo 1), si valuta il grado di prontezza verso l'Industria 4.0 a livello europeo (Capitolo 2), italiano (Capitolo 3) e regionale (Capitolo 4), concentrandosi sul caso delle Marche.
L'ultimo capitolo (Capitolo 5) integra i tre livelli di analisi territoriale, considerando il ruolo di strutture intermediarie nel supportare i meccanismi di collaborazione per l'introduzione delle tecnologie 4.0.
La Tesi identifica e analizza i Digital Innovation Hubs (DIHs) come potenziali strutture intermediarie. I DIHs sono stati introdotti dalla Commissione Europea nel 2016 nell'ambito dell'iniziativa Digitizing European Industry per supportare le imprese e in particolare le piccole e medie imprese (PMI) nell'integrazione delle tecnologie 4.0. Il ruolo di intermediazione dei DIHs viene anche riportato nei piani S3 e in quelli di Industria 4.0.
Il capitolo conclusivo definisce e applica un modello concettuale per far luce sulle attività dei DIHs. Il modello proposto analizza le loro attività nell'ambito del framework dell’Open Innovation (OI). Il modello viene applicato tramite desk research a tutti i DIHs europei, integrando delle interviste semi-strutturate a un campione italiano tra cui è incluso un DIH rappresentativo della regione Marche. Dall'analisi emerge che il sistema italiano dei DIHs si distingue dallo scenario europeo per l'elevato numero di associazioni industriali e artigiane che agiscono come suoi coordinatori. Come rivelato dalle interviste, la fiducia è considerata l'aspetto principale che attiva i meccanismi di OI, ponendo il DIH come un affidabile mediatore di conoscenza.
Tuttavia, i risultati acquisiti dal campione italiano di DIH non possono essere generalizzati, quindi è necessaria una ricerca approfondita a livello europeo. Per offrire una valutazione completa, occorre anche integrare la prospettiva delle PMI supportate dal DIH, differenziandole per settore e tecnologia.
In termini di implicazioni di policy, la ricerca suggerisce l’introduzione di meccanismi di controllo per valutare e premiare i DIHs in base al loro contributo alla crescita regionale. Inoltre, è necessario rafforzare i collegamenti dei DIHs all'interno dei piani regionali S3 e nazionali di Industria 4.0.
In questa direzione, gli studi si propongono di porre le basi per ricercare una maggiore integrazione dell’Industria 4.0 all'interno del framework S3, facendo leva sulla prospettiva collaborativa richiesta dalla quarta rivoluzione industriale.The Thesis presents the findings of a three-year research project, carried out within the “Eureka” program jointly developed by the University of Macerata, ISTAO business school and the Region Marche. The scholarship attached to the industrial Ph.D. program was aimed at examining how to foster the involvement of various stakeholders (i.e., institutions, firms, academia and users) to promote the adoption of Industry 4.0 enabling technologies among regional firms. The Thesis includes a regional report, a policy brief, and seven papers among which six were published in national and international journals. The studies included are mainly based on qualitative methodologies, such as literature review, focus groups and multiple case studies.
The studies assume that plans aimed at endorsing the introduction of Industry 4.0 technologies should be designed within the regional Smart Specialization Strategies (S3). Indeed, collaborative governance plays a prominent role in S3, requiring the involvement of multiple stakeholders in their design and implementation.
Therefore, after reviewing why and how collaborative governance can support the integration of Industry 4.0 in S3 (Chapter 1), the degree of readiness towards Industry 4.0 is assessed at the European (Chapter 2), Italian (Chapter 3) and Regional level (Chapter 4), focusing on the Marche region case. The last chapter (Chapter 5) integrates all the three territorial levels of analysis, by considering the role of intermediary actors in supporting collaborative mechanisms for the introduction of 4.0 technologies.
Digital Innovation Hubs (DIHs) are appointed and analyzed as eligible intermediary structures. DIHs were introduced by the European Commission in 2016 within the Digitising European Industry initiative to support firms and particularly Small and Medium-sized Enterprises (SMEs) in the integration of 4.0 technologies. DIHs are likely figures to hold the role of intermediaries, as stated both in S3 and Industry 4.0 plans.
The last chapter designs and applies a conceptual model to shed light on the activities of DIHs. The model proposed reviews the DIHs’ activities within the Open Innovation (OI) framework. The model is applied through desk research to all European DIHs and then more in depth by using semi-structured interviews on an Italian sample, among which an exemplary DIH from the Marche region is included. The analysis reveals that the Italian system of DIHs distinguishes itself from the European scenario because of the high number of industrial and artisan associations acting as their coordinators. These structures are embedded in the regional territory. Further, the interviews revealed that trust is considered the main aspect triggering OI mechanisms, placing the DIH as a trustful knowledge broker.
However, the results captured from the Italian sample of DIHs cannot be generalized, thus extensive research is needed at the European level. To offer a complete assessment, it would be worthwhile to incorporate the viewpoint of the SMEs that are supported by the DIH, differentiating them per sector and technology.
In terms of policy implications, control mechanisms should be introduced for evaluating and rewarding DIHs based on their contribution towards regional growth. Further, it is required to strengthen the links of DIHs within the regional S3 and national Industry 4.0 plans.
In this direction, the studies presented pave the way for seeking a greater integration of Industry 4.0 within the S3 framework, leveraging on the collaborative perspective required by the fourth industrial revolution
Aging and IoT: developing innovative solutions in a Quadruple Helix approach
Full text linkThe paper investigates, through the use of a case study, how local firms can promote technological advancements in a very specific field, such as the one of ICT and IoT applied to the care of elderly people, benefiting from relationships with institutions, enterprises, universities and users in a Quadruple Helix Model. The firm selected, which is launching innovative solutions and systems of connected care and wellness, provides evidence on how technological improvement can flourish if a collaborative approach is followed
The international exposure of Blue Economy in China. The emerging case of Qingdao
No full textBlue Economy (BE), as a novel approach fostering the sustainability of oceans and coastal
areas for economic growth, is considered an enabler for sustainable and inclusive development. The paper contributes to the emerging literature on the development of a participative BE by presenting an innovative Quadruple Helix model, which not only connects domestic government, academia, frms and users but acts as a driver boosting the foreign exposure of the country in this specifc domain. The model is tested in Qingdao, an exemplary city included in the Blue Economic Zone of the Shandong Province in China, through an exploratory approach based on desk research integrated with semi-structured interviews with eight experts. The fndings suggest that Qingdao is built on a Triple Helix where the government holds a leading role in defning the domestic and international activities of academia and businesses, as in the case of the Blue Silicon Valley and the Qingdao West Coast New Area. Contrary, structures and practices fostering the involvement of civil society were not retrieved, even if projects to develop a sustainable Quadruple Helix model are expected by exploiting international collaboration. Furthermore, the fndings show that to promote international partnerships in BE it is imperative to defne a common and shared language at the global level
Progetto presentato ai sensi dell’art. 11 D.M. del 6 luglio 2016, n. 552 dal titolo Un modello di trasferimento della conoscenza al territorio. Il caso dell’industria culturale e creativa di cui sei coordinatrice scientifica come da DR n. 311 del 30/11/201
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Blockchain unlocking collaborative opportunities for environmental sustainability through innovation intermediaries
Full text linkThis paper delves into the growing need for collaborative technological solutions to address environmental challenges, with a focus on the underexplored potential of Industry 4.0 technologies, in particular as regards blockchain technology (BCT) in small and medium-sized enterprises (SMEs). Recognizing the obstacles faced by SMEs when embracing green and digital transformation, this research aims to investigate how innovation intermediaries are able to unlock the collaborative potential of BCT for SMEs so as to enhance their environmental sustainability. When assessing and analysing the role of innovation intermediaries, we have also considered their interconnections and interactions with other actors: universities, government institutions and firms (the so-called “stakeholders”). Our research is based on a multiple case study of a still largely unexplored intermediary in the European context, the digital innovation hub (DIH), which extends the applicability of the technological innovation system framework. This approach contributes to research both on innovation intermediaries and on the development of collaborative partnerships for digitalization. The findings reveal the challenges encountered by DIHs, particularly in legitimizing BCTbased solutions. To address these, identified, weaknesses, the paper proposes a conceptual roadmap aimed at improving collaboration among DIHs, SMEs, and their stakeholders. This roadmap outlines three essential functions: enabling, core, and facilitating effective partnerships and innovation processes
A comparative analysis between Italian and Russian measures supporting the digital transformation of SMEs
Full text linkPurpose. This paper aims at providing a comparative analysis of the main policy measures introduced by Italy and the Russian Federation for supporting the digital transformation (DX) of small and medium-sized enterprises (SMEs).
Methods. The research collects data from Italian, European and Russian sources in order to carry out a full-fledged comparative analysis based on the desk analysis of the latest financial measures that promote the DX of SMEs. Empirical data about the performance of SMEs are examined in order to discuss the effectiveness and efficiency of the national support measures.
Results. The crucial role of SMEs in fostering growth and well-being is recognized at different levels in both countries. However, the analysis of facts and figures highlights a lack of strategic and integrated approach, along with a fluctuating trend, of Russian support towards SMEs, which lags behind the EU average in different fields, including digitization. Accordingly, Italian directions can be of help for the Russian experience in different areas, such as the elaboration of targeted and goal-oriented strategies, facilitation of the access to funding, socio-economic reforms and introduction of Industry 4.0 technologies through entrepreneurial associations. Scientific novelty. Considering the Italian case, possible applications in the Russian Federation are identified. Since the critical assessment of the implementation of specific measures can be better carried out through comparative research, the adding value of this research relies on the opportunity for both sides to learn from other experiences
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