The aim of the paper is to contribute to the literature on the conceptualization of technology as an operant resource and the role of Artificial Intelligence (AI) in value co-creation processes. Resource integration and interaction determine such cocreation, however the issue pivots on whether AI is effectively able to co-create value as an operant resource. With an integrated framework based on the Service Science (SS), the Viable Systems Approach (VSA) & the Variety Information Model (VIM), the Authors show how to the various kinds of AI technology corresponds a diverse level of co-creation. Our (conceptual) study, highlights how AI (e.g. chatbot) with its client profiling capacity achieves consonance in a luxury goods context, thus interpreting customer expectations. At the same time, the man-machine virtuous circuit qualifies the shift from AI (a combination of various technologies with cognitive abilities -listening, comprehending, acting, learning and at times speaking -capable of matching human intelligence) to the more potent IA Intelligence Augmentation.
This article aims to investigate the adoption of the Sustainable Development Goals (SDGs) by large companies in low- and middle-income countries in Asia and Africa, and the company characteristics that influence them to undertake such new sustainability reporting practices. Logistic
regression analyses were applied to combine the data extracted from the Global Reporting Initiative’s Sustainability Disclosure Database and the Orbis database from Bureau van Dijk. The empirical results indicate that characteristics like the type of company, its economic performance
and its engagement in voluntary sustainability programmes and external assurance are positively related to the adoption of SDG reporting. The results also show that some corporate, organizational and performance characteristics increase companies’ likelihood to adopt SDG reporting. Drawing
on agency theory and legitimacy theory perspectives, this article contributes to the academic and practical understanding of factors influencing the adoption of SDG reporting by large companies in Asia and Africa’s low- and middle-income countries.
PurposeThe aim of this research is to contribute to the existing literature about the entrepreneurial conditions in crowd-based contexts by describing how different European countries regulate equity crowdfunding market in order to incentive the investments and protect investors.Design/methodology/approachBased on a legal acts' analysis, we conduct a qualitative study comparing the crowdfunding regulation addressed to investors. In particular, we focus our analysis on the European countries with the highest concentration of crowdfunding platforms (i.e. the UK, Germany, France, Italy and Spain).FindingsThe results show that some countries, such as the UK, Germany and France, present an investor-oriented approach based on non-restrictive regulation, while other countries, such as Spain and Italy, have a restrictive approach that protects investors excessively and discourages them. In particular, the case study of France shows how the introduction of unrestricted regulation can produce positive effects on the volume of crowdfunding transactions.Practical implicationsThe paper is addressed to investors, policymakers and intermediaries (platforms) to help the first in orienting themselves between the different crowdfunding regulations and the latter in aligning and orchestrating rules and norms.Originality/valueThis is the first study that analyses the role of investor-oriented regulations in the promotion of entrepreneurship through the identification of four key factors to monitor equity crowdfunding regulations.
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