Purpose – This paper describes how the city of Tampere in Finland developed its knowledge-based management, organized its strategic knowledge management and systemized its knowledge-based decision-support. Design/methodology/approach – Theoretical background of the paper is on strategic knowledge management and public management. The main empirical data was gathered in an intense action research process, which was carried out between December 2013 and January 2014. This process included three development workshops and several preliminary and follow-up discussions where workshops were planned, analyzed and iterated. As secondary data, strategy documents, reports from previous development initiatives and the key findings of a maturity analysis on the state of knowledge-based management were used for mapping the starting point of the development work. Originality/value – The paper contributes with its holistic perspective to public knowledge management and by providing empirical illustration on the strategic knowledge management at the city level. The literature has pointed out the narrow focus of earlier approaches. Their focus has been, for example, on the role technology and e-government or in some specific branches of public service provision. Practical implications –The paper lays a foundation for developing a knowledge-based management culture in public organizations. Simultaneously, it puts in evidence the central role of the municipality and its knowledge management in fostering the vitality of the wider service ecosystem. Without proper knowledge and understanding about the efficiency and effectiveness of service operations, service providers and ways of organizing it is not possible to make informed decisions.

Purpose – The purpose of the paper is to study “lean & safety” projects, which are those ones that combine Health Lean Management (HLM) and Clinical Risk Management (CRM). Thus, the research objective is to understand how “lean and safety” projects can be implemented, investigating the significant features that characterize them: organizational aspects, phases and activities, tools, techniques and practices and key factors. Methodology – As it is a new subject, case study methodology has been adopted; the selected project is one of the first cases where HLM is required firstly to reduce incidents and secondly to obtain efficiency improvements and HLM is fostered by who are in charge of patient safety. After creating an interview protocol based on literature, data has been collected conducting semi-structured interviews with the key informants involved in the implemented project. To guarantee triangulation, also relevant archival documentation has been collected and observations have been executed. Data were finally analysed to obtain a framework that answers the defined research objective. Originality/value – The connection between HLM and CRM is not studied in literature yet. To this extent, organizational aspects, phases followed, tools and practices adopted and key factors for a successful “lean & safety” project implementation is described in this paper. This is one of the first researches that investigate characteristics of a HLM project adopted to solve CRM issues. The results suggest HLM and CRM should be considered in a new synergic methodology. First indications about how developing it are provided boosting future research, also in other contexts and contributing to the development of more safe and sustainable health care systems. Practical implications – The outcomes of this research is valuable for hospital units or health organizations that need to achieve efficiency enhancement, improving quality and patient safety at the same time. For an improved management of clinical processes, hospital managers could consider the results of this research to solve their CRM problems. The indications about phases to follow for the implementation of a “lean & safety” project could be cogitated as guidelines during the application of this emerging methodology. In addition, they could grasp from this research the characteristics for a successful implementation of projects that pursue multiple objectives in a challenging environment.

Purpose – Health policy-makers are increasingly promoting programs that embed cost-opportunity logics. Their implementation requires the mobilization and exploitation of expert knowledge controlled by professionals dispersed in the territory, unaccustomed to share/integrate their knowledge with others, and sometimes adversary to cost-opportunity logics. The success and viability of these programs thus depends on experts’ commitment to mobilize and integrate their knowledge. Past studies highlight reasons why policy might not be able to stimulate change because of institutional forces that hinder knowledge mobilization and professionals’ micro-processes and narratives that oppose new practices that alter their autonomy or their routines. The present study investigates if and how policy-makers can pursue a strategic change in their eco-system. Methodology – We investigated the case of a new Health Technology Assessment (HTA) program in Lombardy. Our unit of analysis relates to the strategy implemented by Region Lombardy to implement the HTA program. We triangulated data from: (i) archival analysis of normative and documents; (ii) quantitative analyses measuring experts’ participation in program, etc.; (iii) presentations and web reports; (iv) direct interviews with key informants; (v) participant observations of meetings and workgroups. Interviews involved the regional staff implementing the HTA program and a panel of 28 experts involved in its application. Originality/value – Our study highlights the contribution of learning mechanisms on professionals’ commitment to the new practice. The strategy implemented by Region focused upon professionals’ learning and relied on three mechanisms: (i) cognitive mechanisms supporting learning through common language, frameworks and values; (ii) structural mechanisms supporting learning with inter-organizational infrastructures; (iii) procedural mechanisms supporting learning through methods and tools that institutionalized the new practice. The interplay of learning mechanisms was not sufficient to achieve the full-fledged diffusion of the practice in the territory, but ‘only’ to disrupt indifferences locally, and stimulate early HTA experiences that added up to the gradual legitimization of the practice. Practical implications – Our analysis provides indications to policy-makers regarding the relevance and limitations of strategy of change entirely focused on learning mechanisms. It highlights the interplay of OLMs in creating an understanding of the change (instrumental for motivating individuals to engage in it) as well as a proper context, made of norms and infrastructures that are instrumental for allowing individuals the practical opportunity to mobilize and implement their knowledge.

Purpose – This paper describes a “work in progress” research project being carried out with a public health care provider in the UK, a large NHS hospital Trust. Enhanced engagement with patients is one of the Trust’s core principles, but it is recognised that much more needs to be done to achieve this, and that ICT systems may be able to provide some support. The project is intended to find ways to better capture and evaluate the “voice of the patient” in order to lead to improvements in health care quality, safety and effectiveness. Design/methodology/approach – We propose to investigate the use of a patient-orientated knowledge management system (KMS) in managing knowledge about and from patients. The study is a mixed methods (quantitative and qualitative) investigation based on traditional action research, intended to answer the following three research questions: (1) How can a KMS be used as a mechanism to capture and evaluate patient experiences to provoke patient service change (2) How can the KMS assist in providing a mechanism for systematising patient engagement? (3) How can patient feedback be used to stimulate improvements in care, quality and safety? Originality/value –This methodology aims to involve patients at all phases of the study from its initial design onwards, thus leading to an understanding of the issues associated with using a KMS to manage knowledge about and for patients that is driven by the patients themselves. Practical implications – The outcomes of the project for the collaborating hospital will be firstly, a system for capturing and evaluating knowledge about and from patients, and then as a consequence, improved outcomes for both the patients and the service provider. More generally, it will produce a set of guidelines for managing patient knowledge in an NHS hospital that have been tested in one case example.

Purpose – The paper explores the relationship between learning process and innovative behaviour of employees in large and medium-sized manufacturing companies in Russia. The authors assume that intrinsic motivation, leadership, flexible organizational structure, culture of self-organization and self-development are supporting factors for employees’ learning. Design/methodology/approach –The constructs for dependent and independent variables are developed drawing on a literature review. Hypotheses on casual path dependence were put forward. The model is tested on a database collected in 2013 containing the responses of 95 employees from 15 companies. The Partial Least Squares Structural Equation Modelling (PLS-SEM) technique is applied. Originality/value – This methodology provides evidence that suggests that for Russian companies the learning process and work context are the antecedents of innovative behaviour. Practical implications – The findings suggest that to facilitate innovative behaviour managers should build a supportive environment for learning processes. This environment should be based on intrinsic motives, encouraging leadership, self-organization and self-development principles.

Purpose – In this study the complex environments are approached with help of the concepts distance and proximity. The distance between innovating partners presents both a problem and an opportunity. This study is interested in what kind of distances there are in complex environments. In attempts to create innovation, different kinds of distances would need to be exploited knowingly. The purpose of this study is also to define different kind of methods to reveal innovation potential in distance. Design/methodology/approach – This study uses a case study as a research strategy. The case study is a research strategy that focuses on understanding the dynamics present within single settings. This study builds on the MOTION! project which aims to develop the exercise and well-being industry, and create new collaboration models for co-operation between the private, public and third sectors. Originality/value – In order to foster innovation and strengthen competitiveness, it becomes important to integrate different types of knowledge, competences and experiences into a cooperative perspective. However, it is far from clear how co-operative innovation processes including innovating partners with very different backgrounds and interests can be conducted successfully. This study attempts to shed light on the problem and outline methods applicable in such situations. Practical implications – The identifying the distances between innovation actors facilitates the planning and coordination of the innovation activities. Distances may explain why some of the actions have not been successful or why some of the actions should be repeated several times. This study also gives practical examples how distances could be exploited knowingly.

Purpose – This study aims to explore the nature and role of knowledge relevant to service employees’ individual innovative behaviour and leading to initiating innovation within the sub-sector of personal-interactive services. Design/methodology/approach – A case study research method was applied to achieve the research objectives that examined and compared two personal-interactive service environments of two hotel properties. Semi-structured interviews were conducted along with other qualitative research methods, including; direct observation of employees, review of management archives/literature and ‘micro cases’ assessment. Originality/value – The study outcome contributes to service innovation research by identifying additional implications of the nature and ancillary role of knowledge and also by unravelling four patterns of service employees’ individual innovative behaviour. Practical implications – The study recommends practical measures to encourage knowledge integration at internal and intra-organisational levels.

Purpose – We aim at offering a deeper and more complete perspective on eco-innovations’ development in the field of low-carbon technologies, across different types of technological classes, geographical areas, industries, and considering a large time period. Accordingly, we aim at providing a comprehensive and unique overview of the evolution, and related policy initiatives, of a wide category of eco-innovations, namely low-carbon technologies. These are playing a crucial role in the current socio-economic agenda, given their capability of improving energy security, emission reduction, environmental protection, and economic growth. Design/methodology/approach – We employed patent data to investigate the main dynamics characterizing the evolution and development of eco-innovation. Specifically, we searched for patents granted at the U.S.PTO. and belonging green energy technological classes, as identified by the IPC Green Inventory. Thus, we identified 131,809 patents filed from 1946 to 2010. For each patent, we then collected most relevant bibliographic information. By using this unique database, we depicted eco-innovations’ development trends and identified countries and organizations more involved into these innovative activities. Furthermore, we related these descriptive statistics to low-carbon technologies evolution with relevant national and international environmental policies and programs, hence building a comprehensive picture of the main environmental actions undertaken over time. Originality/value – To our knowledge, this study is the first one that depicts a comprehensive scenario of eco-innovation evolution. Furthermore, it is based on a wide dataset allowing us to address this issue in such a complete and deep manner. Indeed, it covers all the main technological categories and their subclasses in the energy field. Thus, compared to previous studies, we have more deeply analyzed the differences among various types of eco-innovation. In addition, we collected patents filed from 1946 to 2010, hence tracing the entire history of energy eco-innovation’s development starting from its origins. Furthermore, the considered patents are granted to organizations localized all over the world. Thus, not being referred to a bounded geographic region, this study captured the differences among countries’ innovative capabilities. Practical implications – This study allows both policy makers and companies to better understand the complexity characterizing the eco-innovation evolution in the field of low-carbon technologies, hence highlighting political and commercial determinants of their development, as well as how and to what extent countries and organizations have addressed their innovative efforts towards sustainability objectives. Accordingly, it provides new insights to set out future directions for eco-innovations’ development. Particularly, it is suggested to plan adequate investments in research and development activities and technology transfer programs, as well as to establish new energy polices in order to set a political and economic environment by which technical, economic, and political knowledge could be better integrated in order to follow both environmental, business, and social needs.

Open innovation literature suggests that firms can improve their innovation performance by learning from users, customers, suppliers, universities, research centers. However, the success of such new paradigm is still debatable and literature is searching for its determinants. In particular, the firms’ internal organizational context seems to be crucial to explain the success or failure of open innovation: firms which attempt to leverage partners’ knowledge must design an appropriate internal organization, made of organizational practices and human resources attitudes. Despite this assumption, the firm internal context is still poorly investigated as concerns its role to support open innovation success. Therefore, the aim of this study is to explore the relationships among collaboration behavior, organizational practices, internal collaborative attitudes, thus investigating firms capacity to reach high levels of innovative performance through an open approach. Our study, relied on a survey research developed in Finland, Italy and Sweden, suggests that collaborations with different typologies of partners should be carefully managed, through the development and implementation of organizational and HR practices, in order to foster ambidexterity. In this way both the scientific network (made up of organizations that are not permanently linked in a direct economic sense) and the business networks (made up of partners who belong to a common supply chain or are situated at the same level of a supply chain) allow the achievement of exploitative and explorative innovations: in the former case, only the use of an appropriate and formal set of collaborative practices and employees’ attitude towards openness leads to the development of ambidexterity.

Purpose – In the current context of economic crisis, there is an increasing need for new approaches for solving social problems without relying upon public resources. With this regard, social entrepreneurship has been arising as an important solution to develop social innovations and address social needs. Social entrepreneurs found new ventures that aim at solving social problems. The main purpose of this research is to identify the general profile of the social entrepreneurs and the main features of social companies, such as geographic scope, profit or non-profit approach, collaborative networks, decision making structure, and typologies of customers that benefit from their social actions. Design/methodology/approach– The present research is based on both primary and secondary sources of data, that were used to perform both qualitative and quantitative analyses. Specifically, we selected two Spanish social entrepreneurs networks, as “Ashoka Spain” and “HUB Madrid”, on the basis of their representativeness of Spanish social entrepreneurs. A survey was developed and distributed among the entrepreneurs members of the mentioned networks. This survey covers several aspects, such as the socio-demographic profiles of social entrepreneurs and the main features of their companies. Finally, the results from the statistical analyses were discussed with a panel of experts through personal semi-structured interviews. Originality/value –The conducted research shows general features of social entrepreneurship in Spain. Among the obtained results, it is worth noting the orientation of the companies towards a self-sustaining model without donations and public transfers, the prevalence of women in human resources within companies, the trend towards the creation of global and not local businesses, the prevalence of profit approach over non-profit approach, the adoption of participatory decision making structure, the tendency to establish collaboration with private sector over public sector, and the strong social vocation of entrepreneurs over the perception of business opportunity as motivation inspiring social entrepreneurship initiatives. Practical implications– Results point out that social companies in Spain tend to focus their activities on customers who have their access to basic services and products covered. On the contrary, people belonging to the lower Bottom of Pyramid (BOP) are mainly left unattended by social companies, receiving only the help of the public authorities. Future studies could extend the research through a cross-cultural validation in different countries.

Purpose – This article proposes a global model for change that takes into account the organic reality and diversity of operating methods of individuals in order to favour the flexibility and adaptability necessary to establish a regenerative work climate and build a sustainable development strategy within enterprises. Design/methodology/approach – We propose an empirical and phenomenological approach Originality/value –This methodology puts in evidence the limits of pursuit of short-term profitability and the doing more with less mindset that produces an excessive demands on worker’s capacity for change. In the current context of economic crisis, we observe flagging momentum for these specialized operating methods which imperil employees’ health and the medium-term profitability of businesses. Practical implications – The outcomes of the application of the E.M.E.M. Model offer a global guideline for individuals and human resources management to evaluate the risks with results from asking always more efforts and performance from the employees.

Purpose Urban communities and meta-communities. The scientific debate has recognized that the sustainability cannot exist without a radical change of behaviours, and the community is the most suited place for this course. On this basis, a model of city as a cluster of villages (this definition has been recently formulated by Vandana Shiva) has been proposed, but it pays no attenction to the recent innovations, most of all the ICT, which can give a deeper sense to the the concepts of network, cooperation and community. The focus is not the invention of urban communities, but returning a communitary dimension to the cities, to which it has been detracted by the modernity: the local structures have always played a central role, offering complex services, hosting relationships networks, economic activities, voluntary mutual aid societies and assuming so strong features to define the identity of their inhabitants. The crux is in lending new contents to this traditional heritage, connecting the communities and generating a virtous circle of people, products, exchanges, relationships, aid and resources, starting with the energy ones: according to Rifkin, the energy production from renovable sources has left the “petroleum logic” of the great plants, migrating to a self-sufficiency and community logic. The proposed model regards the city as a strong network of communities, in which economic, human, cultural and energetic assets are produced and shared, with a new concept of self-sufficiency, an interconnected self-sufficiency. Design/methodology/approach The proposed approach matches the instruments of several disciplines, a peculiar tract of the ecology as science. In particular, anthropology, history and the latest acquisitions of the sustainable city planning build a combination of traditional thoughts and new solutions, as well as of quantitative and qualitative evaluations. The methodology is prompted by the thick description approach, proposed by Clifford Geertz, which is composed not only of facts but also of commentary, interpretation and interpretations of those comments and interpretations. The thick description leads to a re-definition of sub-urban identities, the substratum on which we can rebuild sub-urban communities, filling them up with cultural meanings, economic contents, praxis and relationships. The combination of the communities and the potentialities of the network generates that implemented projection of community which we call meta-community. Originality/value – This methodology puts in evidence the complexity of the problem, using more disciplines to approach it, and the importance of the social and anthropological aspects of the sustainability; it also underlines how a part of solution be already located in the cities and in their past, constituting a fundamental long term asset. Practical implications – This survey aims to indicate a model of urban organisation which could be easily realised in European cities; it will be the object of a European JPI Urban programme in the next year.

Purpose – This study presents preliminary evidence of an ongoing research project (Orchestra – ORganization of Cultural HEritage for Smart Tourism and Real-time Accessibility) on smart city platforms. Our analysis refers to smart city platforms meant to develop a set of organizational solutions to foster the sustainable compatible exploitation of cultural and touristic resources in the city of Naples. The main goal is to outline a framework able to explores participation patterns. We explain intrinsic and extrinsic motivations employed for the engagement and the retention of participants on web 2.0. Methodology – Our empirical research follows a qualitative approach and consists of two phases. In the first one, we adopted an internet based research method, investigating four travel communities that employ incentive mechanisms to encourage the user-generated content: Tripadvisor, Travellution, AirBnB, Voglio Vivere Così. In the second phase we conducted semi-structured interviews to the administrators of these travel communities. We expanded our study in order to investigate the administrators’ perceptions and the meanings attributed to motives and incentives. In particular we aim to understand which types of incentives are better employed in these communities to engage and retain users. Originality/value – The crowdsourcing topic gained in popularity over the last decade, as more and more users have begun to flock to social communities. Our contribution is twofold. First, through an analysis of the recent literature on the crowd topic, we provide reflections on intrinsic and extrinsic motives. Second, through the case studies we shed light on a partly jagged and new topic related to the use of incentive mechanisms in order to recruit and motivate crowd. In particular, we try to explain some preliminary insights and emerging issue needed to create a model that could be applied in the ORCHESTRA platform. Practical implications – By taking into account the incentive mechanisms and the sense of fun perceived by its users, we have reflected on the implications for the web 2.0 by looking at the mass of creative subjects that take part in crowdsourcing activities. Our argument is that the ‘architecture of participation’ surrounding the web is inextricably linked with the perception of enjoyable experiences deriving from networking activity through the mobilization of millions of voluntary actors. The inclination towards interaction would appear to be the level for motivating many web initiatives. Several communities began huge business all over the world thanks to user-generated contents.

Purpose – In this paper we will investigate different organizational models and roles delivered by actors in smart city systems. A smart city strategy aims at using technology to increase the quality of life in urban space, both improving the environmental quality and delivering better services to the citizens. Our case study analysis referring to smart city platforms takes place within a research project (Orchestra – ORganization of Cultural HEritage for Smart Tourism and Real-time Accessibility) meant to develop a set of technological and organizational solutions to foster the smart, sustainable and ecologically compatible exploitation of cultural heritage and touristic resources in the city of Napoli. Design/methodology/approach – Our research was based on a qualitative investigation. In particular we analyze a set of international cases analyzed during a research project funded by the Italian Ministry for University and Research. The selected cases are representatives of different governance structures, technologies adopted and phases of maturity in the development of integrated smart city applications. The collection of empirical data was carried out using a heterogeneous plurality of instruments. The methods include: document analysis, semi-structured interviews and participant observations. Fieldwork was carried out between September 2012 and early July 2013. Originality/value –This research present a preliminary view of a smart city developments. Analyzing different cases from Europe, USA and Asia we recognize common features and different characteristics in cities’ smart planning and development. The paper presents a first attempt to study different stages of maturity in the development of a smart city system. Practical implications – First, from the analyses carried out, it would seem that models for development of integrated systems for smart city tourism-mobility are still under developed. Moreover, in many cases, ”archipelago” logic of specialization seems to prevail, with the proliferation of separate and distinct applications for application domains rather than aiming towards integration. The development of inter-organisational relationships with service and technology providers by local public transport companies has proved much easier, as there is a strong incumbent operator with consolidated experience as a catalyst for innovation.

Purpose – This paper tries to develop an analyzable framework of the effects of spatial knowledge spillovers on economic growth of China. Firstly, this paper investigates spatial pattern of FDI inflows in China according to the spatial neighbouring effects of knowledge flow; Secondly, this paper analyses the spatial dependence process of interaction between knowledge spillovers of FDI inflows and innovative activities in China, so as to look for insights on the mechanics of knowledge interdependences across regions;; Finally, it is expected to get the practical implications about a spatial policy of driving local area success growth . Design/methodology/approach – In accordance with the theory and method of spatial interdependence, heterogeneity, variation of knowledge spillovers involved with spatial econometrics, the paper uses Chinese provincial data to investigate the empirical evidences of the effects of knowledge flow and spatial spillovers on innovative activities of China. On the platform of GeoDa and EViews software system, the spatial econometrics models of spatial pattern and spillovers effects of FDI inflows are built so as to examine the spatial variation of knowledge flows in Chinese provinces. Originality/value –This paper points out the ideas of spatial interdependence, heterogeneity, variability of knowledge spillovers, so as to indicate spatial association process between FDI inflows and innovative activities in China. This paper constructs the methodology of Negative binomial and Poisson probability distribution model in FDI inflows and innovative activities, and applies the methods of spatial econometrics in analyzing the mechanics of dissemination and agglomeration of innovative activities in China as well as characteristics of knowledge spillovers with distance decay effect. Practical implications – it is expected that the studies make policymakers get a good understanding of spatial association process between FDI inflows and innovative activities in China. In addition, this paper suggests that spatial dimension of effects of knowledge spillovers generating by FDI inflows in China on innovative activities can not be ignored. The derived suggestions and policy implications of spatial agglomeration and dissemination of innovative activities are very helpful for policymakers.

Purpose – Small creative arts organisations are important contributors to the economy, not just in their own right, but wider. Despite the significance of such organisations in what Hearn et al (2006, 7) refers to as ‘value creating ecologies’, such organisations often struggle to survive. The study examines the pattern of order activities for a range of arts organisations and relates the outcomes of the analysis to questions of organisational growth and sustainability. The paper discusses the notion of ‘deferred value’ in relation to value creation and capture, where economic value may only be realised some time after the original creative event Design/methodology/approach – The paper presents data from approximately 100 creative organisations for 2010 and 2011, analysing for relationships between: Turnover , Size, Revenue streams (types) an Tangible and intangible assets. Originality/value – The paper contributes to understanding of the growth patterns and aspirations of small/medium sized arts organisations. In examining in detail the concept of deferred, the study offers new insights to the value creation literature, suggesting business models and patterns of financial support that offer a legitimate balance between the two, in relation to organisational sustainability overall. The paper is the first to look at the issue of organisational size in relation to value streams, in order to move forward from ‘one size fits all’ conceptualisations that have dominated the literature thus far. Practical implications – From a practical point of view, the paper offers guidance to organisations in terms of addressing the very real challenges of monetising a range of revenue streams without compromising artistic integrity.

Purpose – The aim of the research is to analyse the impacts of using the Integrated Report for internal purposes: this requires, therefore, a change of perspective, that is, a transition from the external to the internal stakeholders as special players, as the reviewed players. The option to create value for investors can therefore be extended to other types of stakeholders as well, such as investor relations, senior management, corporate services, subsidiary companies, employees. Some of the new concepts introduced by the International Framework can make internal communication more transparent and can improve the effectiveness of the efforts made towards achieving the strategic goals. Design/methodology/approach – We propose an approach based on case studies method. Case studies were selected based on the population of participants in the IIRC Pilot Programme, especially companies that expressed the will, partly through official notices, to start using IR for internal purposes. So, they were selected based on their significance, i.e. the potential contribution that each selected case study could give to the focus of the research. The following companies were thus selected: Etica SGR, Generali Group, and Vancity. The interviews concerned a number of main issues and had been designed to highlight the topics of Integrated Reporting, both external and internal. The researchers’ efforts were focused on trying to find similarities and differences between the three case studies. Originality/value – A review of the integrated reports may suggest that the companies that are pioneer in bringing to life the integrated reporting internally use such innovative tool for the following reasons: telling investors, in a more accurate and transparent way, about the value-creation process by integrating their accounting results and highlighting the creation of the value; pulling down any internal barriers between departments; responding to the increasing need for internal corporate governance and transparent external communication to the community about the actual management of intellectual capital as well; creating a consistent connection between the internal rewarding incentive system (Performance Management), the intangible value drivers and the related performance indicators (KPIs), which provide an integrated overview of the organisation’s internal and external performance. Practical implications – The outcomes of the application could provide useful tips on how to prepare and use the internal integrated reporting since the analysis of case studies, also conducted in comparative terms, it could allow an initial outline of the framework, encourage studies on this area of interest and represent a useful empirical reference for organizations such as the International Integrated Reporting Council (IIRC), International Federation of Accountants (IFAC), Chartered Institute of Management Accountants (CIMA), the Institute of Internal Auditors (IIA), etc.

Purpose – This paper discusses whether the new framework for Integrated Reporting can be applied to universities. Being a young, so far not standardized instrument, Integrated Reporting can be defined as “a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation”. Design – To answer the research question, we first take the basic ideas behind the International Integrated Reporting Framework released by the International Integrated Reporting Council (IIRC). The IIRC is a joint foundation of the The Prince’s Accounting for Sustainability Project (A4S), the Global Reporting Initiative (GRI), and the International Federation of Accountants (IFAC) which signed a Memorandum of Understanding with the International Accounting Standards Board (IASB). We then present the framework of the annual reporting requirements for the Austrian public universities according to the Universities Act 2002: Among others, they include the financial statements and the Intellectual Capital Report which are both regulated by law and detailed by corresponding orders. The financial statements are derived from the Austrian Commercial Code and demand the publication of a balance sheet, an income statement, notes, and the audit opinion of the auditor. The Intellectual Capital Report is the first worldwide to be reported obligatorily. It follows the theoretical model of ARC Seibersdorf and consists of narratives as well as numerous ratios which shall illustrate the human capital, structural capital, and relational capital of a university. To answer the research question, we finally contrast the requirements of the International Integrated Reporting Framework and of the Universities Act 2002 and its orders to reveal similarities and differences in regard to publishing obligations. That’s why we can work out the applicability and usefulness of the International Integrated Reporting Framework for universities in general and for Austrian universities in particular. Moreover, we can derive strategies to improve universities’ governance by means of published information. Originality -This research is one of the first to present the International Integrated Reporting Framework which was released on December 9th 2013 at a conference. It is also the first to discuss its relevance and applicability for reporting on universities. Practical implications – On a national basis, the results of our research will be discussed with the Austrian Federal Ministry in charge of universities which is constantly improving its reporting system on universities by amendments of the Universities Act 2002 and its corresponding orders. As Austria already has been the pioneer in the introduction of the Intellectual Capital Report, other European countries might follow. On an academic level, the results reveal that the International Integrated Reporting Framework cannot be implemented for universities without adaptions. However, they open a field of discussion to derive new perspectives on reporting on universities.

Purpose – This paper builds on Special Track No. 7 “Intellectual Capital Knowledge Management Practices and Value Creation in Different Countries and Regions” and deals with the implementation of knowledge management in Czech industrial enterprises. The paper consists of three consecutive parts – the first part presents results of research focused on the usage of knowledge management in Czech enterprises, the second consecutive part is dedicated to knowledge, which is used in the complex production process in a high-end industrial enterprise. The last part of the paper is dedicated to the usage of value management as one of the most effective methods of using intellectual capital in innovative business processes. Design/methodology/approach – The first part of the paper presents the results of research conducted in knowledge management area in Czech industrial enterprises. The second part is an internal view of a specific high-end enterprise which is focused on machine tools – vertical turning lathes. The paper sets the knowledge which each department needs for the successful management of knowledge. The next part shows the methodology and the use of value management – as one of methods of using intellectual capital within the enterprise. This section provides a brief technical-theoretical interpretation of value management and also a concrete example of the results of its use in innovation processes in manufacturing of machine tools. Originality/value – The paper is completely original in the context of the Czech approach to the usage of knowledge management within Czech companies and can contribute to the approach to this topic. It is hence logical that this article is consecutive to the Special Track No. 7. Practical implications – All three interrelated parts of the paper are linked to practical implications, whether they concern a relatively general approach of the research of knowledge management usage in Czech enterprises, or defining the knowledge necessary for successful management and production of individual products in various parts of a particular Czech industrial enterprise, or in the last part is the introduction of value management methods which have been successfully used in top rated Czech industrial enterprises for more than 40 years.

Purpose – The purpose of this paper is to provide a conceptual financial analysis process model that depicts intangible assets for researchers and practitioners that can assist them to enhance their understanding of valuation issues. Design/methodology/approach – We propose an approach a theoretical/conceptual framework described as “The Throughput Model” Originality/value –This methodology puts in evidence the processes that decision-makers use to select different types of information, which supports their position, and have ignored other information, which does not support their position. Also, the model is useful in depicting latter stages of investment bankers and financial analysts’ processes, such as judgment, that are implemented in supporting individuals’ positions. Practical implications – The outcomes of the application of the Throughput Model helps uncover the observations and values that investment bankers and financial analysts rely upon when taking positions on issues.