Paola Paoloni

Implementing an intellectual capital framework in practice

Purpose – The purpose of this paper is to analyse the transition from measurement to management in relation to intellectual capital (IC). It aims to understand the relationships between measurement of IC and operational activities, strategies and context.Design/methodology/approach – This study takes an “action research” perspective to investigate the management of the analysed company in respect to IC.Findings – The study concerns a company operating in the field of electronics and defence, which has developed a model of IC management. Every project set up by the company that impacts on IC is subject to measurement, valuation and reporting. This model aims to be an effective support to general management, providing a link between intangible assets and capabilities that create value.Originality/value – This study does not aim to develop a framework for IC measurement but to highlight the process leading to implementing an IC framework in practice.

Assessing human capital in knowledge intensive business services

Purpose – The purpose of this paper is to address human capital (HC) evaluation methods in service industries. As suggested by literature some services may be as different from others as they are from products. Thus there is a great need for studies clarifying the distinctions between different service‐oriented firms with respect to the role and the measurement of intellectual capital (IC) and, in particular, of human capital, which is generally considered as the most significant element of IC.Design/methodology/approach – An action‐research approach has been followed. Action research attempts to combine the process of research and action based on the key assumption that one can never really understand any human system without trying to change it.Findings – The research focused on a high‐tech service company. The paper suggests that methods to measure human capital should consider, as a key factor, the firms project management organisation. In fact, the temporary nature of projects stands in contrast to ...

Awareness of your own intangible assets

Purpose – The purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility statement (CSRS).Design/methodology/approach – The theoretical paradigm underlying the authors’ research is interpretivism. In particular, this study is conducted in light of the “action research” perspective. Data have been gathered by in‐depth interviews with managers and from group discussions.Findings – The results demonstrate that is possible and also convenient to overlap the tasks to be done in the process of drawing up the ICS and the CSRS.Originality/value – This paper is of interest to both scholars and professionals because it presents the results of an empirical study into the critical success factors for implementing the development of ICS and simultaneously of CSRS.

Women in Management: Perspectives on a Decade of Research (2005–2015)

Awareness of gender as a central feature in all aspects of everyday life and society has become more and more widespread. The dynamic and constantly evolving nature of the social sciences reflects the increasing concern for gender studies. This article provides a review of some of the recent literature (published in specialist journals) on gender in management and organizations to examine contributions from academics associated with different research areas. A total of 723 articles are examined from two key journals (Gender, Work & Organisation [GWO] and Gender in Management [GIM]) to outline leading issues and themes in recent research over the period 2005–2015. While we identify several similarities between the two journals, ‘Corporate Governance’ is the topic that seems to capture most attention in GIM, while GWO’s coverage is more focused on ‘Discrimination’ in the workplace, ‘Differences between men and women’ and ‘Conflicts of interest’. This paper contributes to the literature in two ways. First, it provides a focused analysis of gender research published over a 10-year period. In addition, it outlines areas for future research in the field of gender in management and organization (that is, gender quotas, new business opportunities for female entrepreneurs) and advocates for a more interdisciplinary research approach. This article is published as part of a collection on the role of women in management and the workplace.

Managerial Integrated Reporting Evidence from practice

This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated reporting, which attempts to combine traditional financial metrics with Intellectual Capital (IC) and Sustainability performance indicators. The qualitative research approach underlying our investigation is Interpretivism. More specifically, the study was conducted in the light of action research. Data were gathered from in-depth interviews with managers as well as from group discussions. The assumption underlying the present research is that intangibles are the mediating variables which allow to better understand the link between sustainable management and corporate financial performance.

ACCOUNTING HARMONIZATION FOR SME-S IN EUROPE: SOME REMARKS ON IFRS FOR SME-S AND EMPIRICAL EVIDENCES

Abstract The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more important in harmonization process, especially involving small- and medium-sized enterprises (SMEs). Their users’ needs regarding the extents and type of accounting information as well as the costs of their providing are widely discussed as the arguments for differential reporting for SMEs, although there is still more literature focusing on financial reporting of large enterprises. The standards setters try to decrease the reporting burden for SMEs, keeping the relevant information for their reports users, while considering harmonization goals in the same time. In such an attempt, the International Accounting Standards Board (IASB) issued an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs) the 9th of July 2009, however some national European standard-setters seem not to be keen to introduce them. The aim of our paper is to analyze, the attempts and difficulties to reach all these goals in the same time and to implement the IFRS for SMEs, such as drawn by the IASB, in the European countries. Croatian experiences presented, running from International Accounting Standards (IAS) implementation as obligatory for all the companies, towards Croatian Financial Reporting Standards (CFRS) introduction for SMEs, represent an interesting experiment in the European context.

Relational Capital in Universities: The “Ipazia” Observatory on Gender Issues

The purpose of this paper is twofold: first, to carry out a literature review in order to know whether and to what extent the studies conducted so far have addressed relational capital in universities and, then, to provide a new framework for good practice that combines research, education, external universities (third mission) and internal relations. Our investigation aims to answer the following RQ: “How is relational capital formed in universities? How is it managed?” From a methodological point of view, we start with a literature review on relational capital and then we develop a case study. As far as the literature review is concerned, a search on Scopus was conducted, using a set of selected keywords, because it guarantees a high quality for publications. Selected papers have been analysed in an attempt to identify the main issues. The case study is a research strategy particularly suitable for an in-depth examination of current real-life events. The case chosen focuses on the foundation and development of the scientific observatory on gender issues entitled “Ipazia”. All relationships built in order to merge research, teaching and third mission within universities will be analysed and discussed. The analysed case study allows us to investigate whether and how the use of relational capital enables universities to combine research, education and third mission. Meanwhile, our research highlights how “Ipazia” can be seen as an activator of relationships for gender studies. Our research project aims to extend the analysis of relational capital in universities. This project could allow us to gain a greater understanding of a relevant subject, especially for those, scholars or politicians, who are involved in developing, managing and measuring relational capital in universities. Finally, this paper contributes to the expansion of the literature on gender studies, and for this reason, it offers a new perspective applied to a topic of high relevance such as relational capital in universities.

Human Capital Assessment: A Labor Accounting or a Management Control Perspective?

Literature on human capital suggests that organizations need to recruit and retain talents. This view is based on the awareness that knowledge, skills, and expertise are embedded in individuals, who are in the end responsible for the creation and utilization of knowledge for learning and improvements (Argyris & Schon, 1978).