Articles in IFKAD Proceedings

The following database includes exclusively articles from IFKAD Proceedings

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1923
Ping-Hung Chang, Yi-Hsien Wu, Yu-San Han
Investigation of Water Quality in Embanked Photovoltaic Integrated Meretrix taiwanica Aquaculture

The primary focus of energy development in various countries is to develop green energy and reduce carbon emissions. The western side of Taiwan receives intensive sunlight and has extensive aquaculture areas, making the development of fishery electricity symbiosis highly promising. However, research on the embanked solar photovoltaic systems are still not well developed. This study compares the differences in water quality between clam ponds in embanked photovoltaic systems and traditional aquaculture. The results indicate that the average temperature in integrated systems was 1.55°C lower than traditional ponds, while the average dissolved oxygen was 0.03 mg/L higher in integrated systems compared to traditional ponds. In terms of average pH levels, integrated systems showed an increase of 0.32 value compared to traditional ponds. Integrated systems exhibited a higher average salinity value, with a difference of 10.55 psu compared to traditional ponds. Finally, it was observed that the average ORP in both groups tended to stabilize, but traditional ponds showed a higher value by 12.63 mV compared to integrated systems. In summary, this type of fishery–electricity symbiosis not only improves water quality stability but also simplifies aquaculture management and equipment maintenance.

1922
Simona Arduini, Tommaso Beck
Gender Diversity and AI on Hiring Processes: an Empirical Analysis on Emerging Technologies and Organizational Inclusivity

In the contemporary business landscape, the symbiotic relationship between technologies, innovation, inclusivity and gender equality emerges as a pivotal force, shaping the ethical and economic dimensions of company development. This study, with the aid of questionnaire methodological research, seeks to scrutinize the intricate interplay between these elements, specifically focusing on how Gender Diversity (GD) intersects with recruitment/hiring process, inclusivity and innovation technologies. Our investigation employs a combination of perspectives and ethical considerations on Big Data (BD) and Artificial Intelligence (AI). We aim to illuminate potential challenges and opportunities influencing fair gender distribution and the effective presence of organizational inclusivity. Furthermore, the study explores how AI, BD and automation tools can (or not) introduce objectivity into decision-making in recruitment/hiring processes, mitigate biases and contribute to a more impartial perspective in organizational environments. To bring scientific evidence to our work, in addition to a timely literature review, we conduct an empirical analysis consisting in descriptive statistics, based on questionaries sent to 159 HR offices in Italy. This study addresses a critical gap in the literature, by examining whether emerging technologies can be directed towards specifically supporting inclusivity, in a modern background where gender inequalities pose threats to social progress. By delving into the international debate on HR selection and hiring processes, our research provides a contribution to understanding how companies can enhance inclusivity and diversity, particularly in the context where technologies and innovation are relevant to increase business performance. This study not only identifies new trends, but also provides an in-depth analysis of empirical evidence, offering a reliable framework to understand the extent to which these tools either facilitate, or hinder, gender equality and inclusivity. Ultimately, our study aims to positively influence the creation of more inclusive, sustainable and ethically oriented organizational environments. By our point of view, academics can use our findings to deepen their insights into gender dynamics, enriching academic literature and prompting additional research. Parallelly, practitioners can directly implement the insights to bolster inclusivity initiatives, fostering ethical and sustainable workplaces.

1921
Brigida Morelli, Valentina Chiaudano, Alessandro Ricci, Victor E. Cabrera
Breaking Barriers and Fostering Equity: Women's Empowerment in the Livestock Industry

The livestock sector faces significant challenges that hinder innovation and the adoption of inclusive and sustainable practices, caused by its predominantly male-dominated structure and dependence on traditional methods. Women, while showing interest in sustainability and collaboration, face social and cultural barriers that prevent their entry and recognition as capable and independent agricultural entrepreneurs. Empowerment initiatives are essential to address these challenges, transforming women from powerless subjects to active participants in value creation. While recent literature explores the empowerment of women in agriculture, few studies comprehensively examine the mechanisms for promoting equality and empowerment and the benefits women could bring to the industry. This paper fills this gap by analysing the context and strategies of women’s collaboration and empowerment in the livestock sector, focusing on a case study of an Italian association that leverages a multi-stakeholder approach. The findings reveal the association’s role in promoting collaboration, knowledge sharing, and accessibility to resources and highlight the importance of addressing women’s cultural, social, financial and technical barriers and emphasise the value of collaboration and support networks. Recommendations for stakeholders include fostering partnerships, leadership training, and promoting open dialogue to recognize women’s contributions. However, the limitations of the study, including the focus on a single case, suggest the need for further research to generalise the findings and explore applicability in different contexts. Overall, this study contributes to the understanding of women’s empowerment in agriculture and offers practical insights to promote inclusivity and ageing in the livestock sector.

1920
Hayam Mohammed A Jabali, Ashish Malik, Philip J. Rosenberger III, Cathy Ying Xu
The Influence of Servant Leadership in a JD-R Based Model for the Higher Education Sector

This research paper explores the influence of servant leadership within a Job Demands-Resources (JD-R) based model in the higher education sector. The study focuses on the context of Vision 2030 (V30), the national development strategy of Saudi Arabia, emphasising the need for adept leadership to drive organisational transformation. The paper highlights the critical role of the Saudi Arabian higher education (HE) sector in achieving V30’s goals. Servant leadership, characterised by a focus on employee needs, growth and empowerment, aligns with the changing dynamics of the workforce, particularly the presence of Millennials and Generation Z. Traditional hierarchical leadership approaches may not meet the expectations of these younger generations, necessitating alternative leadership styles. The JD-R model provides a theoretical framework for understanding how job demands and resources influence employee outcomes. By leveraging this model, organisations can allocate adequate resources to meet job demands and empower employees to effectively cope with challenges. Servant leadership, with its emphasis on employee well-being and development, is expected to have a positive impact on employee psychology and behaviours. The research highlights the need for further investigation into the benefits of servant leadership in the Saudi Arabian HE sector. By embracing servant leadership and the JD-R model, Saudi Arabian HE institutions can navigate challenges, foster innovation, and promote excellence, in line with V30 objectives. Flowing from this, a guiding conceptual model for exploring servant leadership in the Saudi Arabian HE sector is proposed. A proposed qualitative case-study-based study is detailed to holistically investigated the conceptual model.

1919
Oscar Alejandro Espinoza Mercado
Furthering Innovation through a Knowledge-Based Approach within Latin American SME´s: Restaurant Industry

In the contemporary business landscape, innovation has become a fundamental element for every company. The dynamics of global economic expansion have undergone significant changes driven by the swift and continual evolution of technology, shorter product lifecycles, planned obsolescence, and an accelerated pace of new product development. After experiencing the emergence of the knowledge economy, organizations started focusing on the need to apply knowledge management practices to their business activities as well. While such a phenomenon has gathered considerable momentum in order to be a vital source of competitive advantage, how its role could harvest knowledge assets for innovation has yet to be established firmly. As globalization speeds up and cross-border barriers between nations are disassembled, economic development will depend less on physical resources and more on developments that require nations to be more global in their dynamics. Linked with the fast pace of technological readiness, national economies not only have to go global so that they can somehow remain competitive, but they also must be ready to embrace the demands of innovation (Goh, 2005; Giget, 1997; Grossman & Helpman, 1992). The current study aims to address such a phenomenon by examining how innovation can be furthered through a knowledge-based approach. It provides clarity regarding the existing link by analyzing some of the inner variables that contribute to enhance Latin American SME´s innovation. First of all, it is important to review the innovation literature and propose that innovation has been conceptualized either from a process or from an outcome perspective. Also, demonstrating that there is a substantive difference between innovation seen in the traditional innovation literature and innovation as conceived in the knowledge management literature. Knowledge management practices can be harnessed better for innovation management and explains why organisations should foster innovation by adopting an everlasting evolving set of knowledge-based perspective. That is the reason why a theoretical framework based on a wide range of contributions is provided. Eventually, based on a thoroughly quantitative interpretation the study aims to provide empirical evidence regarding the factors that compose it. Finally, it outlines the current scenario and future challenges of exploiting knowledge for innovation.

1918
Ingvild Jøranli
Attracting Competence through Local and Global Networks: The Case of Software Service Firms

This paper explores the mechanisms by which services firms recruit employees from external labour markets. Empirically, the study draws upon a case study of 12 software services firms located in the capital city region of Norway. The data consists of interview data gathered among HR managers and firm executives, and the CVs of newly recruited technologists. The study discusses the micro-mechanisms in firms manage and combine advantages that arise from local and place-specific conditions with advantages that arise from global technology-oriented networks when attracting human capital. The findings suggest that considering the combination of local and global networks provides a more comprehensive understanding of knowledge dynamics, and the study shows the extent to which learning capabilities of individual firms are shaped by local and globally oriented HRM practices.

1917
Fabio Musso, Alessio Travasi
Perspectives for Analysis of Buyer-Seller Relationships beyond Management Disciplines

This paper delves into the dynamics of buyer-seller relationships, emphasizing the need of effective coordination between business entities for competitive advantage. While rational decision-making is foundational in these relationships, a series of factors (psychological, social, biological), add complexity to the decision-making processes. Psychological factors encompass cognitive biases, emotional influences, and inherent traits of individuals. Social roles significantly impact power dynamics and negotiation processes. Biological factors, such as hormone levels and neurotransmitter activity, also influence decision-making behaviours. An interdisciplinary approach is vital to understand these complexities, integrating insights from disciplines like behavioural economics, psychology, sociology, biology, and neurosciences. Behavioural economics offers insights into non-rational aspects of decision-making, while psychology and sociology provide understanding on social roles, organizational dynamics, and interpersonal relationships. Additionally, biology and neurosciences highlight the influence of biological factors on decision-making behaviours. The paper also discusses the role of Artificial Intelligence (AI) in decision-making. While AI can enhance decision-making through advanced analytical capabilities, it lacks the nuanced qualities of human intuition, which is rooted in experience, emotional intelligence, and understanding of complex relational dynamics. Striking a balance between AI’s analytical prowess and human intuition is crucial for optimizing decision-making processes in vertical business relationships. Ethical considerations, including data privacy, transparency, accountability, and algorithmic biases, also emerge as important aspects in the integration of AI. Trust and communication are foundational pillars in vertical relationships. Trust facilitates cooperation and contributes to long-term success, while effective communication ensures alignment in objectives and prevents misunderstandings and conflicts. Cultural intelligence is essential, especially in cross-cultural interactions, to navigate cultural complexities effectively. Ethical considerations, transparency, fairness, and upholding high ethical standards are crucial for building and maintaining trust and credibility in these relationships. The final objective of the paper is to underscore the importance of coordination and collaboration in vertical relationships for achieving a competitive edge in the marketplace. An interdisciplinary approach, integrating insights from various disciplines, and balancing AI’s analytical capabilities with human intuition are vital for optimizing decision-making processes. Trust, effective communication, cultural intelligence, and ethical considerations stand as fundamental pillars for building sustainable and mutually beneficial vertical relationships. Continuous research and understanding in this area are pivotal for businesses aiming to thrive in today’s competitive landscape.

1916
Rachele Vanessa Gatto, Simone Corrado, Francesco Scorza
A Taxonomic Approach to Micro and Macro Tourism Systems for Sustainable Territorial Planning

While significant efforts have been made by organizations and governments to promote sustainable tourism practices, it is evident that a shared framework for designing, monitoring, and planning tourism strategies is still lacking. This study aims to address the challenges of information sharing, comparability of approaches, and dissemination of lessons learned across the tourism ecosystem. Insights from many disciplines, including tourism, ecology, economics, and urban planning, are used to suggest the adoption of a methodological perspective grounded in complex systems theory. The study’s theoretical and analytical framework aims to provide a comprehensive understanding of the spatial complexity involved in defining and managing tourist systems at the territorial scale. By integrating insights from big data, local systems, and specialized tourism, the research offers a nuanced and holistic approach to long-range planning for territorial development. After a thorough examination of the existing literature and research, critical aspects related to tourism strategy planning have been identified. These include challenges in taxonomy, definitions of sustainability in tourism development, and the absence of tools for assessing and monitoring tourism ecosystem components at a territorial scale. The methodology consists of two interconnected phases. In the first phase, a clear taxonomy is adopted, which is derived from an extensive literature review. This taxonomy specifically targets the identified limitations in existing frameworks. It comprises three main ontological classes: ‘Destination Area’ (DA), ‘Tourism System’ (TS), and ‘Tourism Ecosystem’ (TE). These classes serve as analytical scales and offer both spatial and functional interpretations. Emphasizing sustainability as a focal point, this approach stands as a crucial tool for supporting territorial planning. The research outcomes contribute not only to the academic understanding of territorial-scale tourism but also provide practical insights for decision-making and planning processes. This study proposes a comprehensive framework for analyzing and planning tourism ecosystems, with the aim of promoting sustainable development in the wider territorial landscape.

1915
Chiara Civera, Cecilia Casalegno, Ivan Gnesi, Edward R. Freeman
Corporate Social Innovation: A Study of Long-term Evolutions through Agent-Based Modelling Simulations

This study explores the effects of Corporate Social Innovation (CSI) projects initiated by Multinational Enterprises (MNEs) in developing countries, specifically in the Dominican Republic. The focus is on the post-project sustainability and evolution of social innovations in the ecosystem. By using an interdisciplinary approach that combines managerial theories and Agent Based Modelling simulations, the study aims to understand the complex dynamics that enable Autonomous Social Innovation (ASI) after MNEs withdraw their direct involvement. The study tracks the critical roles, behaviours, and relationships of local stakeholders who continue to drive social innovation. Key findings suggest that the long-term impact of CSI projects depends on the cohesive interplay between local stakeholders’ capacities to utilize available resources and their ability to maintain the social structures that support collaborative innovation. The study identifies potential pathways and challenges for scaling up and replicating ASI, providing valuable insights for MNEs to align their strategies with the long-term developmental needs of local communities. The research enhances our comprehension of the crucial variables and conditions that impact the sustainability of social innovation without MNEs support. Additionally, it provides detailed insights into the strategic significance of MNEs in initiating sustainable practices that continue to benefit local ecosystems long after their direct involvement ceases. This can guide the structuring of CSI projects for durable community development.

1914
Aleksandra Zaniewska, Geoffrey Aerts
Assessing the Role of AI in the Standard Business Model: A Company Life-Cycle Perspective

The increasing significance of Artificial Intelligence (AI) across sectors ranging from manufacturing to hospitality is transforming business models and prompting the emergence of new ones. To study this evolution the Business Model Canvas, a framework illustrating key aspects like value creation and customer relationships is an ideal starting point. This study therefore explores how AI advancements impact the business model at various company life-cycle stages—start-up, growth, maturity, and decline. It scrutinizes AI’s role in reshaping business strategies and operations, using a systematic literature review to assess AI’s integration within the Canvas’s nine elements. The objective is to offer a nuanced understanding of AI’s influence on business model innovation during different developmental phases, highlighting challenges and opportunities. This research, enhanced by AI tools like Chat-GPT, aims to deepen the discourse on AI’s contribution to business evolution, providing insights for academics and practitioners on leveraging AI for sustainable business growth at different company life-cycle stages.

1913
Candida Bussoli, Saida El Assal
The SDGs as a Map in the Jungle of Alternative Finance for Public Benefit: A Search for Long-Term Sustainability

This study aims to examine the effect of community orientation on the success of Public Benefit crowdfunding campaigns. The main objective is to analyze how the emphasis on community orientation and involvement affects the effectiveness of these campaigns in achieving the Sustainable Development Goals (SDGs). To test the research hypothesis, a quantitative research methodology is implemented based on a sample of 83 Public Benefit crowdfunding campaigns promoted on the Kickstarter platform. The results obtained will show a significant negative relationship between community orientation and the success of Public Benefit crowdfunding campaigns. This suggests that campaigns that support sustainable initiatives and emphasize community orientation tend to receive less financial support. The relevance of the following study contributes to the understanding of the dynamics of Public Benefit crowdfunding campaigns and offers interesting insights for organizations and entrepreneurs seeking to promote sustainability initiatives through alternative finance, emphasizing the importance of balancing community orientation with effectiveness in achieving sustainability goals.

1912
Paolo Canonico, Ernesto De Nito,Andrea Caccialanza
Sustainability Disclosure and Legacy in Sports Mega-Events

Within the expansive domain of mega-projects, a focal area of significant relevance is the management of major sporting events. Investigating sports events within the context of mega-projects not only holds intrinsic interest but also carries substantial importance for the advancement of mega-project management and accounting literature. This unique perspective introduces a fresh dimension to the existing literature, diverging from the traditional ex-post emphasis on legacy assessments within mega-projects. Thus, our discussion paper attempts to combine the evaluations of sustainability disclosure and legacy evaluation in the debate on mega-sport event. This proposition is underpinned by two primary driving forces in the ongoing scholarly discourse: the progressive orientation towards sustainability principles, as well as the mutual call from various scholars for cross-fertilization and integration of the study focus areas. In light of this rationale, and following an examination of existing legacy evaluation models conducive to informing discussions on the integration of sustainability dimensions, we have adopted the framework proposed by Preuss (2007) due to its widespread adoption and dissemination within the literature, as well as its inherent focus on longitudinally measuring legacy. Consequently, this study follows and structures the dissertation according to Preuss’s (2007) work and framework, discussing the different elements of legacy: infrastructure, knowledge, image, emotions, networks, culture. Accordingly, a discussion is provided for each of the themes and dimensions involved. For each of the elements is contextually provided a preliminary discussion of both the aspects of legacy involved, in relation to the aspects of sustainability disclosure in sport mega-events. In conclusion, our research agenda advocates for a comprehensive and interconnected approach in shaping future studies, aligning with the concept of ‘cross-fertilisation’ outlined in the recent ‘Manifesto for project management research’ proposed by Locatelli et al. (2023). Furthermore, our proposal suggests the adoption of broadly accepted criteria for assessing the socio-economic and environmental impacts of such interventions.

1911
Federico,reis, Paola Paoloni
Female Immigrant Entrepreneurship in Italy

The exploration of immigrant entrepreneurship has garnered increasing attention within economic and managerial literature, owing to the surge in migratory movements towards developed or rapidly progressing nations. The presence and growth of businesses overseen by foreign immigrants have significantly reshaped the entrepreneurial landscape. Of particular note is the discernible trend towards heightened entrepreneurial activities led by immigrant women. This inclination is likely fuelled by reduced networking challenges and the catalysing effect on the establishment of additional women-led enterprises. Over the past five decades, the role of women in society and entrepreneurship has undergone substantial transformations, particularly in the Northern hemisphere. Despite persistent gender disparities, there has been a global uptick in businesses managed by women, marking a paradigm shift towards inclusive entrepreneurship. While the proliferation of female enterprises is evident globally, advanced nations have witnessed a notable surge, particularly in the United States and Europe, where liberalization policies have facilitated business creation. Scholarly interest in female entrepreneurship has gained momentum in recent years, with studies exploring various facets, including motivations and challenges. This research aims to fill this gap by conducting a comprehensive literature review to understand the reasons behind the prevalence of immigrant businesses in Italy, particularly those led by women. It addresses the following research questions: RQ1. What is the quantitative magnitude of immigrant businesses led by women? RQ2. What are the driving factors of this phenomenon? By analysing the intersection of gender and ethnicity in entrepreneurship, this research sheds light on how various resources shape entrepreneurial strategies and their outcomes. It classifies businesses as female-led based on women’s majority presence, offering a nuanced perspective on immigrant female entrepreneurship. Despite prevailing stereotypes, almost exalting the successful white male entrepreneur to hero status, this research underscores the significance of immigrant women entrepreneurs. This research contributes to gender studies and female entrepreneurship literature, highlighting immigrant women-led businesses as an emerging and pivotal theme. It offers insights into novel trends and potential research directions, while raising awareness about the existence and importance of these businesses in Italy’s entrepreneurial landscape.

1910
Domenico Celenza, Nuccio, Marco Volante
The Fair Value Assessment of Digital Platforms

IFRS 13 provides three approaches to measure the fair value of an asset: market approach, cost approach, and income approach. The market approach assumes that the value of an intangible asset can be estimated directly from the market. The comparable transactions approach is the most important method used to value intangibles under the market approach. The cost approach involves determining the replacement cost of the asset, while the income approach uses discounted cash flow, income criteria, and option pricing to determine the asset’s value. To be classified as an intangible asset, the asset must comply with the provisions of the Conceptual Framework for Financial Reporting 2018 and IAS 38. The Market Approach is a valuation method that requires observable fundamentals in the market where the transaction takes place and for the asset being valued. However, there are few observable market prices for intangible assets, making it difficult to apply this approach. In cases where intangible assets are granted or obtained separately or with other assets, market-derived data can be used to estimate the value of the intangible asset. However, the market approach is generally not usable for intangibles, particularly trademarks. The cost approach to asset valuation is based on the principle of economic substitution, which states that no rational operator would pay more for an asset than the cost of developing it from scratch. However, this approach is typically past-oriented and not future-oriented, which can result in a value that does not reflect the current market value. Additionally, not all costs incurred in the past may have been spent effectively or efficiently, and some research projects may fail to create an asset. Despite these limitations, the cost approach can provide meaningful information as part of an evaluation process. Techniques under this approach include replacement cost and reproduction cost. The income approach is used to determine the fair value of an intangible asset based on the present value of expected cash flows or earnings. However, quantifying these flows is often difficult for intangibles. The cash flows associated with the asset reflect the expectations of the market participants without considering entity-specific synergies. In the case of digital platforms, the value allocated may overlap with the brand/internet domain it responds to. For example, a platform used in e-commerce may correspond to a contributory intangible to the brand/internet domain, which is often the strategic intangible.

1909
Joachim Dehais, Adi Muslic
On the Re-Creation of a Constructive Culture through Playful Workshops and Improvisational Reinforcement

This study investigates the transformative potential of playful workshops and improvisational techniques within organizational settings. Drawing from psychology and performance arts, we explore how these methods enhance problem-solving, systems thinking, collective intelligence, creative collaboration, and visualization. Through participant surveys and qualitative analysis, we assess their impact on organizational culture and performance. Our findings offer practical insights for fostering cultures of innovation and creativity in today’s dynamic workplace. This practical approach goes deeply into the transformative potential of cultures within organizational settings by re-creating constructive employee mindsets with a unique blend of playful workshops and improvisational reinforcement techniques. The paper investigates the interplay of problem solving, systems thinking, collective intelligence, creative collaboration, and visualization, seeking to elucidate how these integrated elements contribute to the cultivation of a workplace environment that not only sustains but thrives on innovation and positive growth (Wujec, 2021). The primary focus of the study centers around innovative problem-solving methodologies within organizational frameworks(Iuga et al., 2017). While traditional approaches tend to emphasize structured techniques and formalized processes, the integration of playful workshops introduces an element of spontaneity and creativity. Participants are encouraged to explore unconventional solutions and think beyond established norms, fostering a mindset that views problems as opportunities for creative exploration. Through playful experience, we aim to shed light on the efficacy of such workshops in nurturing a problem-solving culture that is agile, adaptive, and responsive to the ever-evolving challenges organizations face. In conclusion, this paper presents an exploration of how relaxed workshops and improvisational strategies can lead to the re-creation of constructive cultures within organizations. By reinforcing improvising mindsets, focusing them on problem solving, and structuring them with systems thinking, and visualising, we can reach a state of collective intelligence sustained by creative collaboration. The study aims to provide nuanced insights into the potential benefits of these approaches. The findings may contribute to the development of practical guidelines for organizations seeking to train their employees, foster initiative, innovative, and positive cultures, which would lead them towards sustained success in today’s dynamic and competitive landscape. This study offers practical implications for organizational leaders and practitioners aiming to implement and sustain a culture of creativity and innovation within their respective domains, supported by theoretical findings.

1908
Giovanni Maiuri, Antonella Fortuna, Stefano Gazzani, Stefano Scerrato
The Case of Rights to Sporting Performances of Professional Players

The study focuses on the valuation of multi-year rights to sports performances (DPS) of professional football players, which is crucial for understanding the correlation between costs and revenues and assessing the economic capital of football clubs. DPS are typically classified as intangible assets, but discrepancies between recorded costs and actual market value can impact compliance with sector-specific accounting regulations, such as Financial Fair Play (FFP). The paper investigates various accounting methods for DPS and their effects on financial statements and FFP compliance. These methods include accounting as operating costs, prepaid expenses, deferred charges, and intangible assets. The study compares the cost criterion, mandated by UEFA and the FIGC, with the fair value approach of the IAS/IFRS accounting paradigm, examining the impact on financial statements and FFP parameters. The accounting of DPS affects shareholders’ equity, which is likely lower when valued at cost, directly impacting FFP parameters. The potential inclusion of a revaluation reserve within UEFA’s parameters could help smaller teams meet FFP constraints without relying on capital gains from player sales. The examination reveals that there is no one-size-fits-all accounting criterion for DPS due to the unique aspects of each team and player. Each club must carefully evaluate the accounting discipline to apply, based on its business model. The work concludes with a qualitative analysis of the critical issues related to the presentation of DPS in financial statements and the challenges in their valuation, considering the unique contractual status of professional players. This analysis is crucial for a truthful and accurate representation of a football club’s financial situation, especially in light of the stringent requirements of Financial Fair Play.

1907
Domenico Celenza, Antonella Fortuna, Giovanni Maiuri, Anna Turchetta
The Valuation of Human Capital in a Research Department: An Analysis of its Impact and Importance

The valuation of human capital in a research department is crucial for the success and competitiveness of knowledge-intensive companies. This study aims to advance the understanding of human capital assessment by examining its impact within the research sector, which is vital for industries relying on innovation and knowledge creation. Previous research has focused on the importance of human capital at the executive level, but this study expands the concept to encompass employees and their education, training, and knowledge acquisition. Human capital is recognized as a key factor in enhancing productivity and establishing a sustainable competitive advantage, contributing to higher financial performance. However, there is a lack of research on the diverse effects of human capital at different organizational levels and the coordination between executive and employee levels for optimal outcomes. The interplay between human capital and relational capital, which involves the relationships between the organization and its stakeholders, also requires further exploration. The phases of the work can be articulated in a path that can be described as follows: a) analysis of the literature to identify the drivers of value creation; b) administration of the questionnaire to the research department c) Empirical analysis of the validity of traditional methodologies for assessing human capital in the light of the identified KPIs The analysis intends to proceed with the identification of guidelines aimed at identifying processes for determining the cost configurations necessary for the application of cost-based evaluation methods. Subsequently we proceed to the identification of those which are instead based on economic quantities and only subsequently we intend to proceed with the verification of the creation of an empirical methodology with a multiplier calibrated on the drivers of the analysis of the literature and on the basis of the frequency of the answers of the interviewees. The analysis aims to show how the role of analysis in the adaptive structure department as a sample to investigate the role of human capital to understand the value creation path in a high intensive cognitive company.

1906
Diego Fernando Cueva Cueva, Viviana Cisne Espinoza Loayza
The Influence of Usability and Social Networks on Mobile Banking Adoption in Ecuador

The advent of mobile banking has revolutionized the financial landscape by providing customers with unprecedented control over their financial transactions and data. This study examines the influence of usability and social networks on the adoption of mobile banking in Ecuador, leveraging a comprehensive framework that incorporates the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and insights from recent empirical research. The survey, conducted among a representative sample of Ecuadorian banking customers, utilized a structured questionnaire based on a five-point Likert scale. The research revealed that mobile banking services facilitate a range of financial activities, from account management to peer-to-peer payments. Our analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to validate the constructs and assess their interrelationships. The results underscored the high reliability and convergent validity of the measurement model, with constructs demonstrating strong internal consistency. The study found significant effects of perceived usability and the influence of social networks on both the attitude towards using mobile banking and the continued intention to use it. Notably, usability emerged as a crucial factor, influencing user attitudes and the actual adoption of mobile banking services. Furthermore, the impact of social networks was pronounced, affecting both the perceptions of ease of use and the actual usage patterns among consumers. These findings align with the theoretical predictions of TPB and TAM, which suggest that social influence and perceived ease of use are vital determinants of technology adoption behaviors. This research contributes to the academic literature by providing empirical evidence on the specific factors driving mobile banking adoption in Ecuador. It offers valuable insights for banks and financial institutions aiming to enhance their mobile banking strategies to better meet customer needs and preferences, particularly in the burgeoning market of young users in developing countries.

1905
Cecilia Maltempo, Francesca Loia, Mario Pezzillo Iacono, Marcello Martinez
Investigating Gender Diversity and Hybrid Work through the Lens of Knowledge Management

The emergence of COVID-19 has led to a substantial increase in hybrid work. In particular, although the significance of innovative working modalities in promoting gender diversity in organizations is evident, there is a noticeable lack of attention given to the unique impact of hybrid work on working women, particularly in relation to knowledge management. This study discusses the relationship between gender diversity and hybrid work, offering insights from a knowledge and organizational settings perspective. In order to achieve this objective, this study employs a qualitative research methodology based on open-ended interviews conducted with high-level executives from several organizational departments. Early results show the significant capacity of hybrid work in effectively managing gender diversity. Hybrid work can enhance job performance by positively impacting the psychological well-being of female employees through improved autonomy and flexibility, which in turn can contribute to the organization’s long-term viability. Nevertheless, some possibilities and problems have arisen regarding knowledge management. Understanding women’s obstacles in obtaining, utilizing, and sharing knowledge is a significant stride toward attaining gender equality in the workplace.

1904
Chiara Cavallaro, Luca Giachi
Shared Administration and Knowledge Management: An Innovation Challenge for both Public Administration and Non-Profit Entities. The Case of the Italian Region of Umbria

The past three years have seen Italy promulgate the implementing decrees of Legislative Decree No. 117/2017 “Code of the Third Sector”. This regulatory advancement operationalizes a closer collaboration between public administration and private Non-Profit entities. This collaboration promotes greater sharing of planning and design processes in public services. It is assumed that this collaboration makes it possible to develop innovative services aimed at responding to the emerging needs of citizens. Both types of subjects involved, public administration and Non- Profit entities, are positioned differently with respect to the business logic: public administration for the reasons already highlighted in the literature (Mc Evoy, Ragab and Arisha, 2018); Non- Profit entities for their pursuit of the general interest, with a necessary attention to the constraints of economic sustainability of their own organization, and for the involvement in their activities of volunteers, as well as for the particularity of their activities, often multi-sectoral and related to social, cultural or social-health interventions. In particular, Article 55 of the Third Sector Code stipulates that public administrations can involve private Non- Profit entities through forms of co-planning (i.e., identification of local needs, interventions and resources needed for their implementation) and co-design (i.e., definition and implementation of intervention projects aimed at responding to social needs defined during co-planning). The aim is to create real collaboration between the two subjects that could lead to processes of social innovation and participatory democracy at the local level (Gotti, 2022; Maino, 2021). In this context, the Regions represent the junction between the national and territorial dimensions of service delivery. This contribution offers an analysis based on the experience gained at the Region of Umbria. The region, following the approval of the Third Sector Code, promoted regional law no. 2/2023 “Provisions on shared administration” with the aim of promoting this new type of relationship between public administration and Non-Profit entities, not just based on market logic but on the convergence of objectives (Pisani, 2022). In fact, through the involvement of university researchers, the Region promoted training meetings for public administrators and between they and social entities to recognize, favor and enhance the autonomous initiative of social formations for the performance of activities of general interest. The ultimate goal is to support the value of collaboration between Non-Profit entities and public administrations and encourage the involvement of Non-Profit entities by Public Administrations in the exercise of planning and organization functions at a territorial level.