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This paper analyzes the productivity effects of structural capital such as research and development (R&D) and organizational capital (OC). Innovation work also produces innovation-labor-biased technical change (IBTC) and knowledge spillovers. Analyses use full register-based dataset of Finnish firms for the period 1994–2014 from Statistics Finland.

Intangibles are derived from the labor costs of innovation-type occupations using linked employer-employee data. The approach is consistent with National Accounting and offered as one method in OECD (2010) and applied in statistical offices, e.g. in measuring software. The EU 7th framework Innodrive project 2008–2011 extended this method to cover R&D and OC.

Methodology is implementable at firm-level and offers way to link personnel reporting to intangible assets. The OC-IBTC as well as total resources allocated to OC are relevant for productivity growth. The R&D stock is relatively higher but R&D-IBTC is smaller than OC-IBTC. Public policy should, besides technology policy, account for OC and OC-IBTC and related knowledge spillovers in the industries that are most important among the SMEs (low market-share-firms).

The data are based on remote access to Statistics Finland; the data cannot be disseminated.

Intangible assets are measured from innovation work that encompasses not only R&D work. IBTC is proxied in production function estimation by relative compensations on IA work. The non-competing nature of IAs is captured by IA knowledge spillovers. The sample sizes are much higher than in earlier studies on horizontal knowledge spillovers (such as for SMEs,) thus bringing additional generality to the results.

The aim of the study is to explore the genesis of entrepreneurial ecosystems (EE) and highlight the role played by intellectual capital (IC) in that process. Specifically, the paper adopts the collective intelligence approach, and the study shows how human capital (HC), structural capital (SC) and relational capital (RC) interact to create an entrepreneurial ecosystem.

The paper adopts a single case study of an Italian EE. The data analysis is based upon the collection of different sources of data: semi-structured interviews with representatives of each actor of the ecosystem; email correspondence; meetings report; a 24-months period of direct observation. Given the novelty of the topic, the qualitative method seems well suited for studying innovation-based EE since the method offers rich data about a phenomenon in real-life context.

The case is a top-down, innovation-based EE in which all main components of the IC play a crucial role from the initial stage. Findings show how the constant interchange between IC components occurs at two different levels: the micro and the meso level. HC and RC play major roles at both levels, whilst SC only occurs at a meso level, representing the environment in which the whole ecosystem takes place. Additionally, the use case, a new intangible asset integrating all three components of IC, emerged as one of the main outcomes of this innovation-based EE.

The paper contributes to a rather unexplored topic in the existing literature on EE and IC, namely the formation process of EE and the role played by IC within that process. Additionally, through the application of the collective intelligence approach, the authors shed light on the need to manage IC at both micro and meso level in the creation of an EE.

This paper seeks to understand relationships between prison healthcare and integrated care systems (ICS), including how these affect the delivery of new healthcare interventions. It also aims to understand how closer integration between prison and ICS could improve cross system working between community and prison healthcare teams, and highlights challenges that exist to integration between prison healthcare and ICS.

The study uses evidence from research on the implementation of a pilot study to establish telemedicine secondary care appointments between prisons and an acute trust in one English region (a cross-system intervention). Qualitative interview data were collected from prison (n = 12) and community (n = 8) healthcare staff related to the experience of implementing a cross-system telemedicine initiative. Thematic analysis was undertaken on interview data, guided by an implementation theory and framework.

The research found four main themes related to the closer integration between prison healthcare and ICS: (1) Recognition of prison health as a priority; (2) Finding a way to reconcile networks and finances between community and prison commissioning; (3) Awareness of prison service influence on NHS healthcare planning and delivery; and (4) Shared investment in prison health can lead to benefits.

This is the first article to provide research evidence to support or challenge the integration of specialist health and justice (H&J) commissioning into local population health.

Organisational Development (OD), with its focus on partnership working and distributed leadership, is increasingly advocated as an effective approach to driving change. Our evaluation of the impact of OD on delivery of integrated care in three London boroughs sheds light on how OD is being understood and implemented within health services, and what impact it is having on delivery of care.

The findings presented here are based on a qualitative and participatory evaluation. The authors looked at how health and social care professionals communicated and coordinated delivery of care and evaluated the impact of current OD activities on the ground to evidence whether and to which degree they are enabling frontline staff to change their working routines towards greater coordination.

Our findings highlight the limited reach and scope of a top-down approach to OD based on ad hoc coaching and staff engagement events, often delivered by external consultancies, and mostly focused at the senior management level. This approach fell short of enabling the creation of sustainable, integrated and collaborative organisations. Instead, some of the professionals that participated in our study tried to develop spaces that facilitated ongoing dialogue and mutual support among professionals on the ground.

Initiatives of bottom-up OD such as those described in this paper have greater potential to change working routines as they enable staff to move towards more collaborative and coordinated work.

These findings contribute to the literature on OD in public services and highlight the benefits of a context-sensitive, pragmatic, and long-term approach to OD to help create sustainable collaborative organisations.

The purpose of this paper is to support the competitiveness and knowledge-based economic growth of the Slovak region of Košice and its stakeholders; suitable intellectual capital (IC) methodologies were selected and applied. This approach responds to a weak innovation performance of Slovakia in general and a weak connection of the Slovak labour market and vocational training system.

The methodological “backbone” is given by IC reporting (ICR). The two ICR models – the Austrian University model and the German “Alwert” model – were selected and transferred to higher educational institutions (HEI) and companies in Košice. The knowledge transfer was accomplished by implementation of on-site trainings with different groups of stakeholders, supported by e-learning. Several accompanying in-depth interviews with Austrian stakeholders were conducted to derive recommendations for ICR implementation in the Slovak public sector.

Beyond knowledge transfer, a shared understanding of the importance of IC management and common “IC language” between different stakeholders of the regional innovation system could be developed. Further, several recommendations for a sound development of an IC governance tool for HEI were elaborated.

The knowledge transfer and practical implementation of this Slovak case were successful. Requests for follow-up initiatives, invitations for conferences, development of projects including ICR elements prove this valuation.

A methodological innovation was accomplished by adapting a set of innovation key drivers as structural base for the development of the regional innovation function and interaction of stakeholders.

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.