The paper aims to undertake an in-depth analysis role and contribution of voluntary corporate disclosure and intellectual capital to improve the ‘quality’ of relationships between companies and the market.\ud Building upon the conceptual framework offered by signalling theory and legitimacy theory, a conceptual approach is used to identify possible advancements in the management of voluntary corporate disclosure and intellectual capital. To support the reflections herein, some evidence of the increasing relevance of human resources and the consequence of participation of human resources in the definition of corporate strategies is analysed in the perspective of information asymmetry. The papers highlight the need for companies: (1) to develop approaches better able to ‘feel’ the market; (2) to exploit the contribution of human resources in understanding the market; (3) to improve approaches to corporate disclosure based on the contribution of intellectual capital in order to reduce information asymmetry within the market
This paper proposes an analysis of the evolution of approaches to knowledge management in order to identify useful patterns and perspectives for the improvement of efficiency, effectiveness, and affordable of managerial models for the economic development. The contribution offered by the literature is analyzed in the social network theory perspective and is reinterpreted in the light of the viable system approach (VSA) as a meta-model useful to highlight variables and processes involved in the interactions among several actors. The systematization of the contributions on the knowledge management facilitates the reading and the understanding of dominan managerial models, and somehow, outlines traits and characteristics of the knowledg society—as construct based on the relationship—that traditional approaches and instruments are often not properly adequate to understand. In this perspective, the paper aims to investigate the possible and potential contribution that university can offer t address the behaviors of local actors toward pathways of knowledge co-creation, able to positively impact on the local economic and social dynamics, in a win-win logic framework. Using a cross disciplinary approach, the paper proposes a conceptua framework able to identify possible influences that university can enforce on the local context in order to improve the social alignment requested to evolve from a transactional to a relational perspective, in which all actors play an active role in the processes of value generation and their needs are effectively satisfied. Proposed reflections are supported by the analysis of some practical observations with reference to the territory of Puglia region in Italy. They highlight the relevance of university as a key actor able to address the local resources to face the challenge of a changeable emerging context
In the last few years a vibrant multi- and trans-disciplinary debate has developed around the topic of sustainability in the management of human resources. The need to go beyond old approaches based on the “use” of human resources as “factor of production” has been outlined from different points of view. To contribute to the existing knowledge about the development of more efficient, effective and sustainable approaches in human resource management, this chapter aims to investigate possible pathways and key dimensions in defining more sustainable workplaces by acting on information sharing and cognitive involvement. A possible conceptual framework for clarifying different concepts of the workplace is proposed and some implications are outlined for managerial studies in the light of information sharing and cognitive involvement.
Purpose: The Internet of Things is the networked connection of people, processes, data and things, which together are able to achieve more relevant and valuable connections than ever before. In this framework, every aspect of economic and social life will be related via sensors and software to an Internet of Things platform, and the resulting data continuously flow into big data at every node. In order to provide a better understanding of this smart infrastructure, the aim of this paper is to investigate the Internet of Things through a revised theory of the topic, examining the period from 1985 to 2015, with the purpose of identifying the new opportunities offered by the Internet of Things to the economic-system and learn how to manage them. Design/methodology/approach: The Internet of Things was analysed by applying a qualitative method with a single method approach to the existing literature. We developed the research by studying national and international literature and, by running four key words (Internet of Things, Energy Internet, Communications Internet and Logistics Internet) through two databases (Google Scholar and EBSCO), we obtained a range of scientific contributions that could complement the literature review. The research sources are of a secondary nature.Originality/value: The Internet of Things can connect everything to everyone in an integrated global network. This network promises efficiency and social and individual benefits by quantifying and monitoring previously measureless qualities. The analysis of the literature review on the Internet of Things is, therefore, a way to fully appreciate the characteristics, opportunities, possible applications, risks and potential issues linked to the topic.Practical implications: Through our theory, our aim is to contribute towards identifying the main features, fields of application and corresponding potential applications for the Internet of Things, offering new ideas for further analysis.
The purpose of this paper is the investigation of the relationship between Information Technology and value creation. In doing so, the paper presents a conceptual framework based on the Val IT model. This framework can assist companies in the selection, implementation and optimization of IT investments to create long-term value. The paper is based on a qualitative approach with the inclusion of a single-method approach. Research is developed according to the study of national and international literature. Following an initial analysis of existing literature on the evaluation of company investments, research has been conducted through the Val IT method to assess these intangible assets. The sources of research are secondary in nature (documents, reports, newspaper articles, papers and scientific books). This methodology emphasises the connection between the modern services created in the knowledge economy and the application of new technologies, especially in the field of Information Technology. Val IT is a governance framework for creating business value from IT investments. It allows companies to increase the possibility of selecting investments with a high potential of value creation, as well as with a greater possibility of success in executing, creating, strengthening and using these services.Keywords: Information Technology (IT), IT governance, IT management, complex systems, Vali IT. 1 GOVERNANCE AND ASSESSMENT INSIGHTS IN INFORMATION TECHNOLOGY: THE VAL IT MODEL AbstractThe purpose of this paper is the investigation of the relationship between Information Technology and value creation. In doing so, the paper presents a conceptual framework based on the Val IT model. This framework can assist companies in the selection, implementation and optimization of IT investments to create long-term value. The paper is based on a qualitative approach with the inclusion of a single-method approach. Research is developed according to the study of national and international literature. Following an initial analysis of existing literature on the evaluation of company investments, research has been conducted through the Val IT method to assess these intangible assets. The sources of research are secondary in nature (documents, reports, newspaper articles, papers and scientific books). This methodology emphasises the connection between the modern services created in the knowledge economy and the application of new technologies, especially in the field of Information Technology. Val IT is a governance framework for creating business value from IT investments. It allows companies to increase the possibility of selecting investments with a high potential of value creation, as well as with a greater possibility of success in executing, creating, strengthening and using these services.
Purpose: The aim of the paper is to investigate the Black and Scholes model by providing an updated framework of the international literature on the topic, within the field of real option. The purpose of the research is to identify the relevant literature between 1999 and 2015, together with the most important perspectives on the Black and Scholes model as analysed by scholars, in order to provide a useful support to the academic community in their studies. The investigation was carried out only for its economic and corporate insights, with the objective of establishing the strong and weak points highlighted in the defined framework. Methodology: The method used for the research was based on qualitative approach. International literature on the topic was examined through a research protocol. The research was developed by the identification of four keywords (Real Options Valuation, Real Options Assessment, Black and Scholes, Real Options Pricing) and searching them in two databases, with the purpose of obtaining a wide range of scientific contribution for the analysis. Originality/value: The paper presents an accurate review of the scientific contribution on the topic of the Black and Scholes model; it defines the fields of application, opportunities offered and issues relating to its application, in order to clarify the strong and weak points of the model. Practical implications: The Black and Scholes model of the 1970s is acknowledged to be the most widely used model for evaluating options. Our study shows that this method has been adopted by decision-makers not only for evaluating options but also in other fields.
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