Search results

1 – 5 of 5
Article
Publication date: 8 March 2023

Paola Paoloni, Antonietta Cosentino, Simona Arduini and Gaetano della Corte

This paper aims to verify which intangible assets attributable to intellectual capital (IC) influence the anti-cyclical nature and the resilience of social enterprises (SEs…

Abstract

Purpose

This paper aims to verify which intangible assets attributable to intellectual capital (IC) influence the anti-cyclical nature and the resilience of social enterprises (SEs) during systemic crises and whether these factors take on particular connotations in female-run SEs.

Design/methodology/approach

A qualitative methodology based on multiple case studies is used to answer the research questions. A set of SEs operating in the catering sector is analyzed. The analysis is carried out by in-depth interviews with male and female managers of SEs to understand which resilience IC factors were most activated during full emergency and recovery stages.

Findings

The results confirm the anti-cyclical nature of SEs and their resilience to systemic crises. No distinct differences emerge between female and male SEs. Concerning the IC, relational capital (RC) is the most relevant intangible asset for small and medium-sized SEs. Internal and external relations support them during the crisis and the consolidation of trusted ties, formal and informal, external and internal, favor the Recovery. The RC is a crucial resource even in bigger SEs, but some differences are detected concerning the smaller ones. In the smaller SEs, informal relations prevail, while formal relations prevail in the larger ones, particularly with institutions. Furthermore, the RC is the sole or primary resource in the smaller SEs, while the bigger SEs can count on more varied intangible resources.

Originality/value

This study offers an original contribution to studies on IC by focusing on the factors little analyzed by existing studies: (1) SE management, (2) the contribution of IC to the resilience of non-profit-oriented enterprises and (3) the search for elements of differentiation between SEs with male and female leadership.

Details

Journal of Intellectual Capital, vol. 24 no. 5
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 20 June 2023

Fabrizio Errico, Antonio Messeni Petruzzelli, Umberto Panniello and Angelo Scialpi

This paper aims to explore the effects of two drivers, namely, the received fundings and its interaction with the specialized competences owned by the managerial board, on the R&D…

Abstract

Purpose

This paper aims to explore the effects of two drivers, namely, the received fundings and its interaction with the specialized competences owned by the managerial board, on the R&D activities performed by start-ups.

Design/methodology/approach

This paper tests hypotheses on a sample of 405 innovative start-ups established in Italy and registered into the Chamber of Commerce official database. This study uses the R&D expenses as a measure of the innovative performance of start-up, and the authors also collected the number and total amount of grants received by them and the presence of high qualified team in their management board.

Findings

The analysis reveals that both the number and total amount of grants received by start-ups positively impact the innovative performance. The same is for the integration of the total amount of grants with the presence of high qualified team in the management board.

Research limitations/implications

This study did not distinguish between different types of grants adopted by start-ups, while it would be interesting to study whether any difference does exist among them in terms of their influence on innovative performance. Also, this paper considers the total number of specialized people in the team while it would certainly be interesting to analyze people’s background and competences in relation to the innovative performances.

Practical implications

This paper allows us to offer some provisional conclusions such as having funds in the preliminary phase of start-up life cycle, and investments mainly for R&D expenses. The start-up must also leverage its skills and therefore it is necessary to invest in human capital.

Social implications

Findings suggest that policymakers should introduce integrated measures to support start-ups throughout the entire life cycle, from the creation of the idea to incubation up to industrial consolidation.

Originality/value

This paper focuses on the determinants of start-up innovative performance because both external (such as political, economic, social and technological) and internal (such as organizational) influencing factors have to be considered as crucial for start-ups innovation and growth. Finally, this study is one of the few attempts exploring the phenomenon by using an empirical methodology based on real and certificated data.

Details

Journal of Knowledge Management, vol. 28 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 8 February 2023

Jeff Reinking and Peter Resch

This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.

Abstract

Purpose

This study aims to explore why certain firms can transition successfully to more sophisticated accounting and management control systems than others.

Design/methodology/approach

This study uses 20 semi-structured interviews with senior executives of former and present SMEs in the construction industry and business advisory firms to explore the factors behind making sophisticated control systems a permanent organizational feature.

Findings

Sophisticated control systems function based on the compliance of lower-level employees, whose lack of buy-in is a major hurdle for smaller firms. Foundational controls of basic human resources and systematic communication routines facilitate their buy-in through accountability, participation and information-sharing, without which firms fail to transition successfully to sophisticated control systems.

Research limitations/implications

The results are based on firms in a single industry and subject to the limitations of cross-sectional research. The transition strategy to more sophisticated control systems is important. This study suggests that foundational controls are necessary to successfully transition to more sophisticated controls.

Originality/value

This study focuses on smaller firms seeking to transition to more sophisticated control systems. This study identifies the key roadblock of noncompliance by lower-level employees, elaborates the role of foundational controls and describes the underlying mechanism behind gaining employee buy-in.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 22 December 2023

Vaclav Snasel, Tran Khanh Dang, Josef Kueng and Lingping Kong

This paper aims to review in-memory computing (IMC) for machine learning (ML) applications from history, architectures and options aspects. In this review, the authors investigate…

80

Abstract

Purpose

This paper aims to review in-memory computing (IMC) for machine learning (ML) applications from history, architectures and options aspects. In this review, the authors investigate different architectural aspects and collect and provide our comparative evaluations.

Design/methodology/approach

Collecting over 40 IMC papers related to hardware design and optimization techniques of recent years, then classify them into three optimization option categories: optimization through graphic processing unit (GPU), optimization through reduced precision and optimization through hardware accelerator. Then, the authors brief those techniques in aspects such as what kind of data set it applied, how it is designed and what is the contribution of this design.

Findings

ML algorithms are potent tools accommodated on IMC architecture. Although general-purpose hardware (central processing units and GPUs) can supply explicit solutions, their energy efficiencies have limitations because of their excessive flexibility support. On the other hand, hardware accelerators (field programmable gate arrays and application-specific integrated circuits) win on the energy efficiency aspect, but individual accelerator often adapts exclusively to ax single ML approach (family). From a long hardware evolution perspective, hardware/software collaboration heterogeneity design from hybrid platforms is an option for the researcher.

Originality/value

IMC’s optimization enables high-speed processing, increases performance and analyzes massive volumes of data in real-time. This work reviews IMC and its evolution. Then, the authors categorize three optimization paths for the IMC architecture to improve performance metrics.

Details

International Journal of Web Information Systems, vol. 20 no. 1
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 9 August 2022

K. Jnaneswar and Gayathri Ranjit

The purpose of this study is to examine the serial mediating mechanism between self-leadership and employee creativity through organizational commitment and work engagement…

Abstract

Purpose

The purpose of this study is to examine the serial mediating mechanism between self-leadership and employee creativity through organizational commitment and work engagement. Drawing on the self-determination theory and broaden and build theory, this study investigates the indirect effect of self-leadership on employee creativity through organizational commitment and work engagement.

Design/methodology/approach

The relationships were investigated using PROCESS macro for SPSS. Data were collected from 324 employees working in the Indian automobile industry. Structural equation modelling was used to evaluate the model fit of the measurement model.

Findings

The results of the study revealed that self-leadership impacts employee creativity. Further, the findings showed that both organizational commitment and work engagement individually mediate the relationship between self-leadership and employee creativity. The key finding of this research was the partial serial mediation of organizational commitment and work engagement in the relationship between self-leadership and employee creativity.

Originality/value

This is one of the primary studies that examined the serial mediating effect of organizational commitment and work engagement in the relationship between self-leadership and employee creativity. This study contributes to the existing literature on self-leadership and employee creativity by evincing the mediating mechanism of organizational commitment and work engagement.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. 11 no. 2
Type: Research Article
ISSN: 2049-3983

Keywords

Access

Year

Last 12 months (5)

Content type

1 – 5 of 5