ETD system

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Tesi etd-02052018-141550


Thesis type
Tesi di dottorato di ricerca
Author
BARONI, ELENA
URN
etd-02052018-141550
Title
Innovazione e Valore: dagli indicatori accounting-based e value-based a quelli di misurazione dell'intellectual capital
Settore scientifico disciplinare
SECS-P/09
Corso di studi
ECONOMIA AZIENDALE E MANAGEMENT
Commissione
tutor Prof.ssa Mariani, Giovanna
commissario Prof. Dalli, Daniele
commissario Prof.ssa Chiucchi, Maria Serena
commissario Prof.ssa Liguori, Mariannunziata
Parole chiave
  • innovazione
  • capitale intellettuale
  • valore
Data inizio appello
15/02/2018;
Consultabilità
completa
Riassunto analitico
ABSTRACT<br>Purpose – This thesis seeks to examine the link between intellectual capital, innovation and value creation by presenting a case study of intellectual capital (IC) practice over ten years at an Italian SME, Welcome Italia spa<br>Design/methodology/approach – The paper uses a longitudinal case study method to examine critically over ten years of research based on direct observation, semi-structured interviews and internal and external documents<br>Findings – This study shows that IC can, in some specific context, be useful to align strategic objectives with operational objective and allow value creation through innovation. From the evidence presented that it is possible to effectively implement IC practices without necessarily disclose IC measures. This is not because IC measures are not useful, but because IC reporting needs evolve based on the external stakeholders needs so a lot of measurement remains undisclosed because useful for employees and managerial purpose.<br>Research limitations/implications – The observations and conclusions reached here are limited to the case of Welcome Italia spa and are based on the author’s objective analysis. Therefore, care should be taken in generalizing any findings and this highlights the need to understand the IC context before applying the findings. This study contributes to the field of IC “in practice”; In Welcome Italia spa IC has fostered long-lasting changes in the management accounting system and how IC may allow the creation of new managerial objects to achieve value creation<br>The link between IC, innovation and performance has many implication: for researchers to test correlation considering innovation settorial patterns, for manager to manage IC for innovation and for policy makers to enhance innovation in organizations<br>Originality/value – The conclusion highlights that companies that don’t disclose IC not necessarily don’t manage it. This study focuses on practices rather than accounting adopting a longitudinal view and shows that financial performances allow to develop IC which is expressed in innovation that modifies the composition of IC and allow to create value.<br>
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