PROCEEDINGS e-books

Proceedings IFKAD 2014

Knowledge and Management Models for Sustainable Growth
List of Included Articles:
Using a participative design methodology to promote the open data movement and enhance social innovation – the U-Home case.
Guillaume Pérocheau

Purpose – The open data movement is a a global trend for the opening of governmental data and the delivery of these data onto connected internet servers. The main argument for open data is that it will enhance the governmental transparency, and will promote the creation of new services for citizens by third parts. Despite its global success, open data initiatives utilizability for end users is often questionable and limits its social impact. This paper relates the case of an open data initiative designed around a user centered methodology, and proposes operational recommendations for further open data projects. Design/methodology/approach – During the U-Home project we used a participative design methodology, that could be described as opened or participative (Chesbrough, vanhaverbeke, West, 2006), more horizontal (Von Hippel, 2005) or even an ascending process (Cardon, 2005). The aim of this method is to imply all the stakeholders (users, partners, developers, etc.) during the innovation project to maximize the social utility and acceptability of the result. Originality/value –This methodology is an alternative to most of the former open data initiatives, consisting in creating open data portals, and inciting independent innovators to developp third services. In this classical case, the Open Data initiative relies onto the energy and the power of entrepreneurs/developers, willing to create business from a newly appeared resource (Data). Practical implications – Our work proposes to public agencies to play a new role in open data initiatives. They are not only data providers, but also partners that can facilitate and cooperate with data projects. Our work also insiste on the role of human sciences to imply end users at every stage of the project.

Reasearch on the ecoinnovation
Pawel Bartoszczuk, Marek Michalski

Purpose – The goal of this paper is to present eco-innovation implementation in some European countries. Both current and expected government regulation is particularly important for pushing firms to reduce air and water pollution, decrease hazardous substances and increase recyclability of products. Cost savings are an important main incentive for reducing energy and material use, pointing to the role of energy and raw materials prices, as well as taxation as drivers for eco-innovation. Customer requirements are very important source for eco-innovations, particularly with regard to products with improved environmental performance and process innovations that increase material efficiency, reduce energy consumption and waste . Design/methodology/approach – We propose an approach theoretical approach: to investigate available data concerning ecoinnovation implementation in the EU countries and case study. We review literature and analyse how different stakeholders can contribute to building a green economy through eco-innovation. Moreover, we analyze incentives and barriers of ecoinnovation development in European countries. Many companies implement eco-innovation, but the majority either still do not eco-innovate or the material savings gained due to innovation are not important. Nevertheless, there exists solid, often unrealized potential for eco-innovation in the EU. Around one fourth of innovating companies in the EU-27 countries have reported introducing eco-innovation to reduce material use between 2006 and 2008, according to the Community Innovation Survey/CIS/. Originality/value –This methodology puts in evidence that ecoinvations are important tool in building modern economy. It is confirmed by presented in this paper case studies. Practical implications –The outcomes of the ecoinnovation are very important to the decision makers. Traditional environmental policies and measures focus on dealing with specific problems. Generally, this approach has been quite successful. However, since traditional problem solving begins after recognising a problem’s existence, such policies are not preventive in a general. Solving individual problems only by specialised environmental technologies can even worsen other problems, in particular those as yet undiscovered. Today, more than 95% of the resources lifted from nature are wasted before the finished goods reach the market. And many industrial products – such as cars – demand additional natural resources while being used. Suficiently decoupling production and consumption from nature requires new systems, goods, services, processes, and procedures for meeting human needs.

Wealth creation in the knowledge economy. Reflections on the crisis of Spain
Jose Maria Viedma Marti

Purpose – After an introductory approach on the definitions and main characteristics of the knowledge economy the paper focuses on the three following purposes: 1) Discovering from the existing relevant literature on competitiveness, innovation and intellectual capital at the macro level which are the principles and theories that guide nations’ wealth creation in the knowledge economy context. This part tries to answer two fundamental questions: Who creates wealth? How wealth is created? 2) Finding out the suitable methodology or framework in order to enable an in-depth diagnosis of a nation’s actual knowledge driven competitiveness foundations, with the aim to aiding in the definition of the possible vision, objectives and lines of action to embrace in order to enable innovation and sustainable economic growth. 3) Applying the suitable methodology or framework for an in-depth diagnosis of the Spain crises and using the insights given by the in-depth diagnosis for having some light on the future economic development possibilities and on lines of action to be taken in order to foster innovation and sustainable economic growth. Design/Methodology/Approach – This practical research falls among the design science research approach that tries to find out methodologies for solving practical problems. Having in mind the practical objectives of purpose 3, the methodology approach for purpose 2 will be the following: According with principles and theories of wealth creation there is a close relationship between wealth creation and competitiveness and consequently trying to find out methodologies and frameworks for an in-depth practical diagnosis of a nation’s knowledge driven competitiveness foundations, leads us to the World Competitiveness Report from World Economic Forum (WEF) and World Competitiveness Yearbook from International Institute for Management Development (IMD), the two most relevant considering their up to date data bases, historical performances and scientific approach. Intellectual Capital community methodologies at the macro level are also considered as alternative approaches to the competitiveness frameworks. Finally we finish the review and valuation of competitiveness and IC macro dimension frameworks considering NICBS (Nations’ Intellectual Capital Benchmarking System) and enhanced NICBS methodologies as the more suitable for the above in-depth mentioned diagnosis. In essence the approach followed in purpose 3 has been a review of scientific literature on competitiveness and IC macro dimension with the exclusive aim of finding out the practical framework that could make it possible an in depth analysis of a nation knowledge based competitiveness foundations. Originality/Value – The paper is fully original because the in-depth economic reflection on the crise of Spain is performed using methodologies and frameworks that consider knowledge and other intangibles as the main foundations of competitiveness, innovation and sustainable economic growth. Theoretical/Practice implications – The reflections arising from the paper have mainly practical implications and will guide in the decision making process not only savers and investors but also government and institutional authorities.

Intellectual capital, knowledge management practices and value creation in Spain: Making the transition from a brick-based economy towards a knowledge-based economy
Josune Sáenz, Nekane Aramburu, Marta Buenechea

Purpose – The aim of this paper is to diagnose the intellectual capital (IC) of Spanish companies so as to provide the basis for guiding the transition from a “brick-based economy” towards a knowledge-based economy. Moreover, the interplay between IC stocks (i.e. static IC), knowledge management (KM, i.e. dynamic IC) and human resource management (HRM) policies and practices will be studied as a key determinant of value creation through innovation. Design/methodology/approach – Setting out from the contextualization of Spanish economy in the European Union, the relevance of the research will be first justified. A theoretical model proposing the connections between IC stocks, KM practices, HRM policies and practices, and innovation performance will be then presented. Finally, the research model will be tested in a set of 101 Spanish companies using structural equation modelling (SEM) based on partial least squares (PLS). Previous to hypothesis testing, descriptive analyses will be provided that will help to identify the weaknesses and strengths of the companies analysed in terms of IC. Originality/value –The interplay between IC stocks (i.e. static IC), KM (i.e. dynamic IC) and HRM policies and practices has been clearly neglected in previous research in the IC domain. The research reported in this paper will contribute to fill this gap by providing a comprehensive picture of these relationships vis-à-vis innovation performance. Practical implications – The results obtained deliver useful guidance to company managers so as to how to boost their companies’ IC and enhance their innovation performance.

A study of open innovation in facilitating environmental sustainability in Italy’s road transport innovation networks
Afsaneh Moradi, Emidia Vagnoni

Open innovation is a new approach in innovation studies emphasize at opening the boundaries of the firm for exchanging the knowledge and R&D achievements with other enterprises, research centres and even competitors. As innovation plays a key role in achieving sustainable development goals and among them environmental sustainability, the effect of open innovation in facilitating the innovation process in transport sector will be discussed in this paper. Three indicators of open innovation have been analysed in order to identify how they can affect the number of firms which could introduce new innovations to the market in European Union countries. These indicators are: cooperation, acquisition of external resources and patents registered for electric and hybrid vehicles. The results of this study showed that while the cooperative and acquisition activities has a significant effect on the number of firms which could introduce new innovation to the market the effect of electric hybrid vehicle patents toward mitigating goals (reducing transport sector GHG emission) can’t be judged using the existing data, as this indicator is related to the car manufacturers while some major manufacturing companies located in US and Japan and were outside geographical region of the study. Purpose the study aimed at discussing how the success of firms in launching innovations to the market is affected by open innovation in road transport sector. Design/methodology/approach– An explorative study related to the environmental innovations in transport sector has been conducted based on a mixed research approach, The data gathering methods is based on analysing data from OECD database, community innovation survey results (2010) derived from Eurostat database. Statistical analysis includes analysis of variances and regression analysis. Originality/value – The study allows contributing to fill the gap in literature between open innovation and environmental sustainability in European Union using the network model for identifying the main players of innovative activities, Practical implications– The results of the study shows the extent to what European firms are willing to share their innovation and how open innovation variables can affect the firm’s ability in launching new innovations to the market.

A critical review of Program and Project evaluation models
Roberto Linzalone, Giovanni Schiuma

Purpose – The Project Management body of studies has represented a catalyst of research, contributing to the development of effective theories and models, enabling to manage project’s results achievement. From another point of view, instead, it appears necessary, and still lacking, an higher attention towards theories and models that support the management of stakeholders’ value achievement. Of a fundamental importance in order to support the management of a program/project with the aim of value matching, is evaluation activity. A variety of evaluation approaches and models exist. Existent literature suggests that no one approach is best for all situations. Rather, the best approach varies according to many different factors. This paper collects, classifies and compares several project/program evaluation models, addressing insights on the selection of the proper evaluation model. Design/methodology/approach – Through a literature review several models addressing a program or project evaluation have been selected. They have been analysed in terms of characteristics, approach (qualitative vs. quantitative), field of application, pros and cons. A summative critical analysis compares the models and suggests implementation insights, depending on the evaluation scope and/or project’s field. Originality/value – The research contributes in the defining of a holistic framework of project/program evaluation models, that overcomes existent limitations: overall collection and comparison of evaluation models, critical analysis for an effective selection of the model. Practical implications – Evaluation of results and impacts of programs and projects is even more fundamental in turbulent and high competitive environments. The assessment and selection of the evaluation model is a crucial activity for many different purpose: finance of a project, assessment of a project’s efficacy, improvement of a program’s performance. Any project’s/program’s stakeholder should consider evaluation models characteristics, as a rationale for an effective and efficient evaluation process.

A management model for sustainable SMEs marketing networks: it’s all about knowledge
Lara Agostini

Purpose – This paper has two main aims: the first is to explore the development process of marketing networks, which are much less studied than R&D networks; the second is to identify those organizational and managerial factors that are supposed to have an influence on the success of a SMEs marketing network, given that the phenomenon has attracted much attention, but a high percentage of networks still fail. This allows to design a model for the sustainability of SMEs marketing networks. Design/methodology/approach – To address the aim of the paper, a qualitative approach based on multiple case studies was used. Four SMEs marketing networks having a different level of success were selected so as to have a base of comparison. The analysis of cases is based on a framework of analysis developed on the grounds of the literature review, which represents the guide for the within- and cross-case analysis and the basis for the design of the final management model. Originality/value – The study makes a noteworthy academic contribution to theory concerning marketing networks, since it allows to design a management model representing the development process of SME marketing networks, encompassing organizational and managerial factors involved in the process, as well as elements of contingency. Moreover, this study lays the grounds for future research in this field and gives rise to a new stream of research considering the specific role played by knowledge in networks. Practical implications – This study provides managers with a model for the development and management of SMEs marketing networks and a series of guidelines for success. The most relevant recommendation is that an network needs to be managed, and to this purpose specific network-related skills and know-how are required. Moreover, the paper contains insights relevant also for public policy. Indeed, high investment in order to foster collaboration need to be sustained by strong campaign of awareness of these topics.

Knowledge, competitiveness and networking in SMEs: an exploratory study of the Italian “Contratto di Rete”
Francesco Saverio Massari, Maria Teresa Riggio, Donato Calace

Purpose – This study investigates the importance of networking for enhancing companies innovation capabilities and facilitate internationalization, especially for resource restricted companies (like SMEs). Collaboration is regarded as an important factor for the success of SMEs, especially as technology becomes complex, and where knowledge is distributed across various firms (Lee et al., 2010; Bianchi et al., 2010). The Contratto di Rete -CR- (literally translated as “Network Contract”) is a key solution, enhancing growth and increasing innovation capacity and internationalization of SMEs. This is made possible through knowledge sharing leading to higher outcomes (Hau-Siu Chow; 2012). In fact, sharing contributes to knowledge, skill, and ability that is vital to enhance performance. After grounding the Contratto di Rete in the general theory of networking, we propose a model based on Ring and Van de Ven theory (1994) in order to describe how a Contratto di Rete is established and performs. Design/methodology/approach – We propose a deductive approach trough a multiple-case study design. After having selected multiple Italian CRs (through a specified protocol) we make an in depth investigation with recorded semi-structured interviews (Yin, 1989), triangulating data with other relevant sources: internal documents, acts, presentations and the CRs. More in detail, we will answer to the following research question: Is the Contratto di Rete providing competitive support for the Italian SMEs? Outcomes will be compared to theory understanding case-specific patterns, similarities and differences among the case selected. Originality/value – This methodology puts in evidence if and how – thanks to linkages and knowledge sharing – CR is proving to be effective for Italian SMEs. Additionally, we address to Hofstede’s national culture dimensions to explain further in which ways the Contratto di Rete fits Italian entrepreneurship culture. Since 2009, year when the instrument was introduced, not enough time went by in order to make relevant quantitative studies (Bank of Italy, February 2013). For this reason, we will adopt a qualitative approach, based on interviews and, more specifically, with a multiple case study design. Practical implications – The outcomes of the study will shed light on this emerging networking phenomenon that is becoming widely applied in Italian SMEs. In particular, entrepreneurs and network managers will find which elements and practices drives the performance of the network. Our original approach links networks structure (nature of network ties, typology of involved firms), networks knowledge (in terms of competences and capabilities) and network performances in terms of innovation and internationalization.

Intellectual capital and performance – Empirical findings from Finnish firms
Henri Inkinen, Aino Kianto, Mika Vanhala, Paavo Ritala

Purpose – Organizational performance is increasingly grounded on knowledge-related issues. The seminal academic discussions addressing this phenomenon revolve around the concept of Intellectual Capital (IC) (e.g. Edvinsson & Malone, 1997; Sullivan, 1998). IC is typically divided to human, structural and relational capital assets possessed by an organization (e.g. Bontis, 2001; Guthrie, 2001). We expand this focus further on renewal capital (e.g. Kianto et al., 2010) entrepreneurial capital (e.g. Erikson, 2002) and trust capital (Mayer et al., 1995). There has been inconclusive evidence on the performance outcomes of possessing IC in firms. In general, IC has been seen to increase firm’s performance in various aspects, but the evidence is mixed and based on various types of measures (e.g. Bontis, 1998; Chen et al., 2006; Subramanian and Youndt, 2005; Tovstiga and Tulugurova, 2007). Therefore, to understand better the role of IC in firms’ value creation, we will analyze here empirically the effect of different IC categories on performance measures using psychometrically robust scales developed to capture the whole essence of the phenomenon. Our purpose is to provide detailed evidence on the different performance implications of IC categories in firms, and thus bring about new knowledge to the field. Design/methodology/approach – Our results are based on a survey data, collected in Finland during 2013. The data consist of 262 responses from firms with at least 100 people employed. We analyze seven different categories of intellectual capital, and examine their influence on various market and innovation performance measures. The used measures are based on multiple-item scales, developed on basis of earlier research, as well as including new measures developed by the authors. The Partial Least Squares (PLS) was used for the analyses by first assessing the reliability and validity of the measurement models and then the structural models to test our hypotheses. Originality/value – In this study, we examine the firm-level performance outcomes of intellectual capital. We utilize a broad set of measures for IC, including six categories of human, relational, structural, renewal, entrepreneurial, and trust capital. The first three categories are well-established and often utilized conceptualizations, while we suggest here that the latter three cover important facets of IC that should also be analyzed to get an overarching picture of the phenomenon. Our results show that the various IC categories have different implications for firms in terms of their performance. Practical implications – The results of this study help managers in firms to better understand the potentially best-performing categories of IC. Moreover, the results provide key performance outcomes for IC, which can be utilized to measure the return-on-investment of IC initiatives accurately and reliably. Thus, our findings provide the managers with a sound decision making tool regarding the investments on IC.

The people capital and the relationship with shareholder value creation and sustainability results
Michela Pellicelli, Cecilia Casalegno

Purpose – This study examines how intellectual capital can affect firms’ value creation. The aim is to investigate the effects of the best practices’ adopted in this field on shareholders value and sustainability results, considering the human factor as the part of intellectual capital filled from the rising of the knowledge. For this reason managers should maintain skilled people inside the firm, considering a new respect for people. Is analysed the relationship between people management best practices and shareholder value creation. By the other side, the notion of the production of economic and financial value for shareholders is, though, ever more broadened to also take in the social shared “value”. So, in conclusion and for a broader qualitative and quantitative analysis, is also analysed the relationship with sustainability results. Design/methodology/approach – We propose an approach based on the analysis of the largest companies in Europe according to 2013 rankings. The qualitative and quantitative analysis is based on the comparison of accounting/market based value measures and social/environmental performance indicators, together with the analysis of best practices on human resources management which are possible to underline with the case analysis methodology. Originality/value – This methodology puts in evidence the strong link between people capital strategies and firm value creation and sustainability results. As we aim to prove, companies giving greater attention to the working conditions of their own workforce not only make people working inside more faithful and involved, but also handle a strategic lever able to create value for shareholders. Practical implications – The outcomes of the application could be a suggestion method for managers who want to find new opportunities in managing intangibles inside their organization and recognise their effects on shareholder value and sustainability results.

An exploratory study on an Intellectual Capital eco-system
Linlin Cai, Eric Tsui, Benny Cheung

Purpose – The purpose of this paper is to explore the fourth stage of IC sociology development, In which, the good quality of a person’s life and the a environment are added to economic development. In an organization, Human beings are treated as social citizens rather than simply organizational employees. However, the relevance of IC beyond the organizational dimension is still hidden as the lack of research techniques and practical application. Design/methodology/approach – Institutional ethnography (IE), a sociological method of inquiry, is being used to explore employees’ everyday life in both internal and external organizations. With the use of IE as a methodological framework, the relevance of IC in the whole social system can be critically visualized. In the process of using IE, autoenthnography is used as the entry point. Originality/value – Through our research, the critical role IC plays in the 4th stage of IC sociology development is virtualized. The eco-system of IC is drawingorganizations into the whole social system to share part of human beings’ life equally and suitably. The stage is coming in which organizations should balance employees’ role through leveraging good IC to fulfil the requirements of a healthy society. Practical implications – The methodology used in our research creates path for the researchers to be involved in the actual life of employees and offers a real life application of IC at the individual, organizational and societal levels. Hence, the empirical evidence of IC research which originates from the actual experience is not just a “new language” of the research. Meanwhile, the skills needed for operating IE also demonstrates that potential for IC management lies in the practical world.

Towards a General Performance and Impact Measurement System of the Technological Districts (TDs): Implications for the Decision-makers
Antonio Lerro, Francesca Jacobone

Purpose – This paper presents the first results of an ongoing research project aimed to define a general model to identify and assess performance and impacts of the Technological Districts (TDs). In particular, the idea is to provide a methodological framework, a system of indicators and a set of related tools able to drive the evaluation, the management and the reporting of the performance and the impacts of the TDs. The logic of the work is to define a model that may be objective, rigorous and able to become standard according to scientific, operative and methodological perspectives. Design/methodology/approach – At strategic level, the adoption of an integrated and multidimensional approach has been used for the elaboration of the general model. In particular, the model of the Strategy Map (Kaplan and Norton, 2000) has been coherently declined for a TD; the dimensions of performance and a set of scorecards have been defined and then integrated systemically in the unique and coordinated framework of the Strategy Map. Specifically, great attention has been paid to avoid confusion on contents and methods as well as avoiding overlapping of economic, financial, managerial performance and impact dimensions that often have characterized the academic and policy literature. Originality/value – This paper contributes at theoretical and practical level to improve the managerial and policy methods and tools to identify, assess, manage and report the performance and the impact of the TDs. Till now, in fact, it is possible to trace a lot of “cold fusions” about frameworks, aspects, dimensions, metrics, often very different among them and difficult to integrate and to became a general modeling. The originality and the value of the paper resides then in its attempt to improve and to let more shared and transparent the informative quality on which the TDs are called to operate and report to the stakeholders, in particular regulators and public organizations. Practical implications – The definition of this general model has also the objective to support the elaboration of a structured set of managerial and policy implications able to drive respectively the management in the strategy formulation and implementation, as well as in the actions for the performance improvement, and the decision-makers in the elaboration of effective policies of development and correct evaluation of the impact of the TDs on the different places.

Towards a Smarter Work? Unpacking Complementarities between ICT Adoption, Human Resource Practices and Office Layout
Elisabetta Raguseo, Paolo Neirotti, Emilio Paolucci, Luca Gastaldi, Mariano Corso, Antonella Martini

Purpose – This paper investigates Smart Working (SW), a set of modern and not-conventional organisational models that are characterised by high flexibility in the choice of the working spaces, time and tools, and that provides all employees of a organisation with the best working conditions to accomplish their tasks. Specifically, the paper aims to: (i) identify whether firms adopt different SW models: (ii) explore complementarities between the elements that can lead to choose a SW model, and (iii) figure out whether contingent variables matters in the implementation of a particular SW model. Design/methodology/approach – This study is based on a continuative research initiative promoted since 2012 by the School of Management of Politecnico di Milano, i.e. the Smart Working Observatory. In order to achieve the paper goal, during 2013 we have run a survey delivered to 100 HR directors of medium and large Italian organizations to collect empirical evidence on SW phenomenon, and accomplished multiple, embedded case studies to better explain the findings achieved in the quantitative analysis. Originality/value – The paper aims to look inside the black box of SW, by unpacking the elements that can generate complementarities between the adoption of digital tools, workplace and work practice innovation. Practical implications – Managers who aim to fully benefit of SW practices should not only invest in the enabling digital technologies, but also make the complementary transformations in organisational policies and workspace settings, according the contingent conditions under which they operate.

Sustainable Value Creation Strategies
Gianpaolo Iazzolino, Domenico Laise

Sustainable Value Creation, VAIC, Intellectual Capital, Corporate Social Responsibility, Performance measurement

Complexity leadership theory approach for advancing sustainable knowledge sharing among organizations
Mirva Hyypiä, Satu Parjanen

Purpose – Companies are trying to respond to the increasing uncertainty and complexity in various ways. Development of open innovation and networking have already been well documented; they are based on the notion that tackling challenges in contemporary business environments demands a recognition of a shift in competitive factors from the company and industry level towards co-operation of companies and other stakeholders linked together through knowledge flows and shared value creation processes. This study aims to find how knowledge sharing for the collaborative organizations in the co-operation between health care professionals and sport counsellors can be supported by complexity leadership theory. Design/methodology/approach – The empirical context in this study is from the on-going 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. Case study is a preferred strategy when the investigator has little control over events, and when the focus is on a contemporary phenomenon within some real-life context. In this study two development sessions from 2012 and a survey conducted in the beginning of 2013 are mainly used to answer the research problem. Originality/value – Current leadership theories do not sufficiently address the needs of complex business environments. First of all, before successful leadership models can be applied in practice, leadership needs to shift from the industrial age to the knowledge era. Many leadership models still view leadership solely through the perspective of linear process thinking. In addition, there is not enough knowledge or experience in applying these newer models in practice, particularly, in the co-operation between health care professionals and sport counsellors from sport departments or third sector organisations. Practical implications – This study suggests that the complexity leadership theory represent applicable model to advancing sustainable knowledge sharing for the collaborative organisations. An implementable method for organizations may be assembled by assimilating different roles of complexity leadership into development practices featuring diverse activities and interaction channels. As MOTION! project wise, Physical activity pharmacy online platform was co-created. This is a good example of co-operation enhancing knowledge flows and co-creating value creation processes in offering private sector companies an opportunity to offer their services at all levels of the health and exercise service chain and to find new service and product concepts.

Governance and sustainability of the tourist destination
Marco Valeri, Paola Paoloni, Fortuna Fabio

Purpose: The aim of this paper is to measure the sustainability of a tourist destination. The tourist destination competitiveness is the result of combining the governance of tourist firms that are part of it and the sustainability of environmental resources of a ‘geographical area. In this paper we will refer to the “albergo diffuso” experience. The ‘”albergo diffuso” will be useful for the purposes of our analysis to see if this new and original model of hospitality meets the characteristics of innovation for sustainability, providing a good example of enhancement of an area in the perspective of sustainable tourism development. Design/Methodology/Approach:. The methodology is the case study research (Yin, 2003). The results will be validated through the application of the model of Weaver (2000, 2011). The model proves to be more explanatory for the evaluation of the level of sustainability of investigated tourist destinations. Originality/Value: The sustainability implies that tourist destinations are governed and managed to satisfy the new expectations of the tourist’s experience in accordance with the socio-economic and natural environment in which they operate. In this context, the strategic role rises in support of the development of an entire area within the perspective of sustainable tourist development. Practical Implications: To be competitive, the tourist destination has a duty to propose an innovative bidding system that improves the quality of the tourist preserving natural resources and the cultural specificity on which the tourism is based. In this way, the tourist destination is identified as a node in a complex network of relationships that transcends national borders and involves different business actors who share goals and strategic decisions influence each other.

The interplay between MAS and innovation: insights from a research-intense network
Rosanna Spanò, Fabrizia Sarto, Claudia Arena, C. Zagaria

Purpose The purpose of this paper is to better comprehend the interplay between MAS and innovation in research-intense networks. These networks are characterised by multifaceted knowledge sharing/integration/transfer processes that will be taken into account in order to understand how an effective MAS can positively affect innovation, and in turn how innovation shapes MAS. Design/methodology/approach The research employs the single case study of a research-intense network located in Campania, namely Campania Bioscience, and investigate these issues through the lens of the Middle Range Thinking (MRT) approach developed by Broadbent and Laughlin (1993, 1997, 2003, 2005, 2013) advancing the Habermas Theory about Society, since this is particularly suitable to examine the issues relating to an on-going strategic change in management accounting practices fostered by changing environmental conditions. Originality/value The novelty of this paper relies on the possibility to explore the peculiarities of an effective MAS supporting the innovation processes within a complex setting such as the researched network, that involves multifaceted knowledge sharing/integration/transfer. Moreover, it offers a newer perspective of analysis to interpret the role of MAS in innovative networks, thus contributing to the growing debate on the antecedents and facilitators of knowledge sharing and knowledge integration. Practical implications Our findings will be will to all the organizations involved complex processes of co-production of knowledge and innovation. Indeed the study broadens current knowledge on the factors that may contribute to bringing about an effective and positive interaction between MAS and innovation, relevant for both professionals and practitioners, opening the well-known “black box” of the creation/sharing/transfer/integration of tacit knowledge.

The new technologies as a support for the users: The use of health Apps
Fabrizio Ambrosio, Concetta Cristofaro, Rocco Reina, Marzia Ventura

Purpose – The purpose of this research, beside the general comprehension of the phenomenon, its dissemination and penetration in the medical community, is mainly to gain a better understanding of determinants and factors that may impede or enhance its use in the medical context considering the potentials provided by the new technologies. On these assumptions, this study offers an insight on two of the most popular operating systems on the market (Android and Apple) analyzing the specific aspects of the Apps present on the main store of the operating systems as referred above (Play Store and iTunes). Design/methodology/approach – The methodology will use a blended approach articulated in two phases. The first phase of inquiry explores the phenomenon object of study, outlining the potentials to it connected ,with a particular reference to the Italian context. The second phase is oriented to build up a data base with the different medical Apps of the two main operating systems, trying to map the offer of medical Apps which are available at present and finally identify possible reading keys of the phenomenon and its developments from a socio-medical viewpoint. Originality/value – This methodology puts in evidence that the adoption of “mobile health” is regarded as the creation of a new market full of opportunities and potential growth. This paper provides a reflection on how the use of Apps may improve the relationship with the different stakeholders( wholesalers- patients- customers) by giving qualitative answers in real time on the base of provided data, creating a trust community through the sharing of information and offering a support and/or coaching to the different users as well. Practical implications – The knowledge of the use and the spreading of new technological systems, such as Apps for specific and particular demands related to the new emerging informative needs in the medical field, give rise to doubts concerning safety, privacy and reliability of information itself. Therefore, we would like to know the real motivations which drive patients to use the device. The users themselves should not be disregarded in the overall process play an important role by applying the information they have at hand to the product they are interested in and evaluating whether it meets their needs.

Collaboration for Solving Problem of Povety,Social Development and Community Happiness Condition
Chalard Chantarasombat

Purpose – 1) to construct mechanisms of collaborative parties for development in solving problem of poverty, social and community happiness condition 2) to develop the data base system from community base to policy determination to development at different level, 3) to construct the learning process of community knowledge management leading to solving problem of economic and social and community happiness condition 4) to enhance and support parties of solving problem as needed by community, and 5. To construct a model of collaboration for solving problem of poverty, social development and community happiness condition in Maha Sarakham province. Design/methodology/approach – The research area covered 6 sub-district, 6 districts and 12 villagers in Maha Sarakham. The focus group consisted of 202 model households research using the operational process of research and development by applying participatory action research (PAR) stage of action : 1) the survey of information concerning current problem conditions, 2) data analysis, 3) participatory making plans, 4) action by following the plans and improvement, 5) follow-ups and evaluation, 6) development of potential and up grading the body of knowledge, and 7) lesson conclusion and learning sharing. Two types of the instruments used were 1) the instruments for development to generate participatory learning innovation including a household account book a life quality development plan work action manual a community plan manual and a manual for making community happiness condition, and 2) the instrument used for collecting data was an evaluation form on achievement indicator and the Satisfaction Questionnaire. The statistic using for data analysis consisted of the Percentage, Mean, Standard Deviation and t-test. Practical implications – The level affecting competency obtaining from the project: 1) The project work – staff was appointed according to Maha Sarakham provincial Order Number 918/2011 on An Appointment of research report working – staff on the Project for Collaboration for Solving Problem of Poverty and happiness condition in Maha Sarakham province.

Environmental Sustainability: An Empirical Survey on Italian Listed Companies
Eugenio D’Amico, Daniela Coluccia, Stefano Fontana, Silvia Solimene

Purpose – The aim of the present study is to verify the presence and the evolution of (voluntary) environmental disclosure with reference to Italian firms. We have examined the documentation of listed firms both in 2006 and 2009, that have been chosen because they immediately precede and immediately follow the emanation in Italy of the legislative decree n. 32 of 2007 that introduced for the first time in Italy – at least in voluntary terms – the information about environment. Therefore, the analysis of the two years mentioned allows us also to verify whether and how firms operated after this new legislative indication. Design/methodology/approach – We propose an approach based on multivariate regression analysis in order to assess the evolution and the determinants of voluntary environmental disclosure. The dependent variable is represented by the disclosure index, that we have estimated through the analysis of the corporate documents of the years 2006 and 2009. Independent variables are as follows: firm size, business industry, economic performance, financial situation, age, foreign markets, public shareholders, company ownership, audit, legislation and environmental performance. Originality/value – The first contribution provided by our work is to realize, for the first time, a specific analysis on environmental disclosure of Italian firms. Moreover (second contribution) our study has extended this analysis to all the informative documents of the entities. For this purpose, besides the individual, we have analyzed the consolidated financial reports, the management reports, the sustainability reports and the reports on corporate governance, if present. Finally (third contribution) the present work allows to examine the effects of the introduction of a new legislation which requires (without obligation) environmental information in the document of the corporate financial annual report. Practical implications – In contrast with the previous studies on this issue, the results of our analysis show an inverse (negative) and statistically significant relation between voluntary environmental disclosure and the level of minority shareholding, the presence of international audit firms (Big 4), environmental performance, profitability and quotation in foreign exchange markets. Finally, our analysis confirms the positive relation between environmental disclosure and firm size and with the presence of government shareholdings in the ownership structure.

Proceedings IFKAD 2014
Knowledge and Management Models for Sustainable Growth

Submit the following information to receive the download link 

a valid email address where the download link will be delivered