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Open Access
Article
Publication date: 5 November 2020

Renata Paola Dameri and Paola Demartini

This paper concerns the pivotal role that entrepreneurial universities can play in developing knowledge transfer and translation processes tailored to the cultural ecosystem.

1990

Abstract

Purpose

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.

Open Access
Article
Publication date: 30 July 2020

Renata Paola Dameri and Pier Maria Ferrando

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…

2792

Abstract

Purpose

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.

Details

Journal of Intellectual Capital, vol. 22 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Open Access
Article
Publication date: 1 December 2021

Renata Paola Dameri and Pier Maria Ferrando

The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated…

3583

Abstract

Purpose

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 self-assessment 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 for-profit 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.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 10 July 2017

Florinda Matos, Valter Martins Vairinhos, Renata Paola Dameri and Susanne Durst

The purpose of this paper is to explore and discuss possible solutions to integrate the concepts of smart city (SC) and intellectual capital management, especially referring to…

1389

Abstract

Purpose

The purpose of this paper is to explore and discuss possible solutions to integrate the concepts of smart city (SC) and intellectual capital management, especially referring to structural capital. On the basis of this, the authors propose a theoretical framework that highlights the relevance of structural capital for strategic and operational planning of smarter cities.

Design/methodology/approach

Using a neuropsychological analogy, the authors assume that the development of SCs corresponds to the development of a sensorial or even a nervous system for cities based on their structural capital, and the development of city intellectual capital (CIC) corresponds to a further phase of the cities’ mind development. The authors propose a practical framework that combines the concepts of city nervous system and city mind. It can be used as an instrument for project management. In this model, sensorial data – associated with the implementation of cities’ sensorial systems – should naturally contribute with open data to the development of higher abstract functions that in turn supports the creation of CIC.

Findings

This paper highlights the interrelations between intellectual capital (IC) (especially its structural component) and SC and their synergic capability of improving both an SC’s competitiveness and sustainability, and by this illustrates the benefits of combining both concepts in a common theoretical framework.

Research limitations/implications

Given the paper’s theoretical nature, the empirical validation of the proposed framework is missing. This limitation will be addressed in forthcoming empirical research.

Originality/value

By proposing a framework that combines the concepts of SC and IC, the paper contributes to theory development regarding the strategic management of cities and the application of IC.

Details

Journal of Intellectual Capital, vol. 18 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 26 June 2019

Shima Moradi

The purpose of this paper is to analyze the research trends in smart cities (SCs) in order to demonstrate the most and the least active fields, researchers, institutions, frontier…

Abstract

Purpose

The purpose of this paper is to analyze the research trends in smart cities (SCs) in order to demonstrate the most and the least active fields, researchers, institutions, frontier active centers/authors and funding institutions, as well as drawing the map of the most active countries in this scope.

Design/methodology/approach

Bibliometric data of 4,696 scientific works were collected from Web of Science, one of the most authentic bibliometric databases, within 1970–2018. The data were analyzed using scientometrics and content analysis methods and visualized by tables, charts and atlases.

Findings

The results showed an increasing trend in these studies mostly published as conference papers during 48 years. In this period, 0.6 percent of the papers got more than ten citations. Highly cited fields in the area of SCs were orderly smart IT infrastructure, smart government, smart environment, smart mobility, smart energy, smart economy and smart citizen. The geographic atlas of SC studies showed that the frontier countries in SCs were China, Spain and Italy, orderly. China’s main focus was on smart infrastructure while Spain’s focus was smart citizens and smart energy. Italy’s studies were mostly concentrated on smart government, smart mobility and smart environment. In general, it can be concluded that “smart IT infrastructure” was the most noted among the other components of SCs.

Originality/value

The scientometrics of SC literature has been conducted for the first time.

Details

Library Hi Tech, vol. 38 no. 2
Type: Research Article
ISSN: 0737-8831

Keywords

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