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12TH INTERDISCIPLINARY WORKSHOP ON INTANGIBLES, INTELLECTUAL CAPITAL AND EXTRA-FINANCIAL INFORMATION


ST PETERSBURG, RUSSIA, SEPTEMBER 22-23, 2016
CO-ORGANISED AND HOSTED BY

 

 

UNDER THE AUSPICES OF

 

CHAIRPERSONS

Professor Irina IVASHKOVSKAYA
(Higher School of Economics, Moscow, Russia)

Professor Stefano ZAMBON 
(University of Ferrara, Italy)

BACKGROUND

EIASM is proud to announce the 12th Workshop on “Intangibles, Intellectual Capital and Extra-Financial Information” in collaboration with the University of Ferrara and the National Research University Higher School of Economics (NRU HSE), the leading university in Russia in the fields of economics, finance and management.

The Workshop will be held on 22-23 September 2016 in Saint Petersburg campus of NRU HSE.

This event will represent a new step in the EIASM long standing tradition of creating a forum for academic exchange of theoretical and empirical qualitative or quantitative research in the area of intellectual capital (IC).

The measurement, reporting and management of IC at the firm-level has become a central topic in the growth strategies everywhere in the world, because of the inevitable movement towards knowledge economy on a global basis. The questions linked to the role of IC in enhancing the changes and creative destruction in firms and industries in order to increase value creation processes, are amongst the priorities on the corporate and governments’ agenda. There is a strong need for evidence-based and practice-relevant academic research in the broad field of Intangibles and IC to help firms from developed as well as from emerging markets face global challenges in their economic, social and regulatory contexts.

CALL FOR PAPERS

The 12th EIASM Workshop aims to stimulate the discussion on, and to showcase advances in our knowledge and understanding of, a variety of questions that remain still unsolved as well as to contribute to the building of a more robust bridge between academics and practitioners. In this perspective, topics of particular interest include (but they not limited to) the following: 

  • The progress in measurements and metrics for different components of IC
  • The measurement of IC, industrial profiles and possible standardization;
  • Assessing the financial value of patents and patent portfolios; 
  • IC management and measurement in industrial clusters;
  • The roles of IC in the sustainability and growth of financial sector;
  • IC management in banks;
  • Innovation in risk management and reputation of financial institutions;
  • IC management in financial turmoil;
  • IC and corporate risk;
  • Accounting for IC: the progress and the limitations in financial and managerial accounting;
  • Non-financial information and the needs of analysts and investors;
  • The benefits and limitations of Intangibles/IC reporting and disclosure in various situations and contexts;
  • Intangibles management, measurement and reporting in the public sector;
  • Management and development of IC in public sector entities (universities, health organizations, public local and regional authorities; central governmental entities, etc.);
  • The power and the future of Integrated Reporting for corporate and not-for-profit sectors;
  • The emergence of Frameworks for measuring and reporting of Intangibles (cf. WICI Intangibles Reporting Framework).

In order to support the strengthening of the connection between academia and practice, the Workshop will invite international keynote speakers from both sides and arrange for roundtable discussions on the best practices emerging on the above mentioned topics and areas. Details will be announced later on.

 

THE SUBMISSION DEADLINE IS OVER

MINI TRACK ON INTANGIBLES AND PUBLIC SECTOR

Public sector is undoubtedly an area where intangibles research can thrive. New Public Management provides a theoretical rationalization for the importance of intellectual capital (IC) while the application of IC management models in the non-profit sector are suitable due to the intangibility of public sector organizations in terms of their goals, production processes and outputs. Public organizations tend to have multiple objectives of a non-financial nature, they are mainly human capital intensive in their production process and they focus on intangible outcomes. Although relevant improvements have been made during last decades to achieve better economics results, public sector organizations still struggle to visualize the contribution to value creation. Accounting studies have recently promoted Integrated Reporting and its application as a means of disclosure how value is created both in private organizations and in public sector ones. Although, “one report” might sound quite ambitious for public sector reporting, its application in public sector entities or non-for-profit ones is encouraged by scholars and the IIRC itself. The areas of IC and integrated reporting are intertwined as IC is included as part of the non-financial capital.

Recent reviews of the IC literature show that public sector (including universities, health organizations, central governmental entities, police departments, local governments, schools, etc.) is the least addressed. On the other hand, integrated reporting in the public sector might be a means to address the increased and pluralistic information needs of investors, taxpayers, citizens, and other primary stakeholders. The newly formed Public Sector Pioneer Network of IIRC is an initiative aiming at encouraging public sector entities participation in integrated reporting.

Within this realm, the 12th EIASM Interdisciplinary Workshop on “Intangibles, Intellectual Capital & Extra-Financial Information” has set up a Mini-Track on "Intangibles and Public Sector".

Papers that fall into the following categories are mostly welcome in this Mini-Track:

  • Intellectual capital and performance in the public sector
  • Reporting Intellectual capital in public sector organizations
  • Integrated reporting in the public sector: Challenges and Applications
  • Intangibles reporting in the public sector
  • The notion of IC within Integrated reporting
  • Innovations of IC Management in the Public Sector
  • Public Sector and IC management
  • IC, Integrated reporting and Popular Reporting
  • Private and Public Sector differences in Intellectual Capital Management and Reporting
  • IC measurement models for the public Sector
  • IC and Nations 

THE SUBMISSION DEADLINE IS OVER

ISSN NUMBER

The ISSN number for the workshop papers is
2295-1679

PUBLICATION

Selected papers will be published in

St PETERBURG AT A GLANCE....

https://drive.google.com/file/d/0B6ChBdO46bOWSFYyZDQ5WkdJaTg/view

WORKSHOP PROGRAMME

To download the workshop programme, please click HERE.

PLENARY PRESENTATIONS

Keynote presentations :

CALL FOR PAPERS : JOURNALS

 

- "Journal of Intellectual Capital" on "IC and Education" at the link:

http://www.emeraldgrouppublishing.com/products/journals/call_for_papers.htm?id=6824

Submission Deadline: 28 February 2017 

Reference: John Dumay (john.dumay@mq.edu.au)

 

- "Journal of Public Affairs" on "Value Creation in Knowledge Intensive Institutions: Priorities for Governance and Public Affairs" 

Described below and at the link: 

http://globaledge.msu.edu/academy/announcements/call-for-papers/52051 .

Submission deadline: October 2016 please contact Carla Millar

Reference: Carla Millar (c.millar@utwente.nl)

- Journal of Management & Governance (Scoupus, ISI Thompson)

Special attention will be devoted to the papers of the St. Petersburg Workshop
See HERE for details

 

WORKSHOP BEST PAPERS, RUNNERS-UP, SPECIAL MENTIONS

CO WINNERS

Cohen Sandra, Helen Salavou (AUEB, Greece)

Intellectual capital in social enterprises


Chiucchi Maria Serena  - Marco Giuliani, Stefano Marasca
(Polytechnical University of Marche - Italy)

The Adoption of Intellectual Capital Reports in Italy : What can we learn from the field ?

 


CO RUNNERS UP

Abhayawansa Subhash - Evangeline Elijido-Ten (Swinburne University of Technology - Australia) -  John Dumay (Maquarie Univ.)
  Is Integrated Reporting relevant to sell-side analysts?

Aversano Natalia (Univ. of Basilicata), Johan Christiaens (Ghent Univ.), Francesca Manes Rossi, Giuseppe Nicolò, Paolo Tartaglia Polcini (Univ. of Salerno)
The level of IC disclosure in Italian Universities and its determinants


Dranev Yury & Al (National Research University Higher School of Economics, Moscow)
R&D Expenditures and Cross Section of Stock Returns in R&D Intensive Markets

Ferramosca Silvia (University of Pisa)
Do ownership structures affect Intellectual Capital? Empirical evidence from European Companies



SPECIAL MENTIONS  


Cenciarelli Velia Gabriella, Giulio Greco, Marco Allegrini (University of Pisa)
 Does intellectual capital help predicting bankruptcy?

Rogova Elena, Daria Gusev (HSE - RUSSIA)

 Intellectual capital contribution to the financial performance of football clubs

Chammassian Raffi (Grenoble Ecole de Management)

The role of costs in Intellectual Capital creation within early stage technology startups

 

 Khasyanova Anna (University of Pisa) - L. Bini  - F. Giunta (Univ. of Florence)
Are key performance indicators in annual reports really key?

Wiedenhofer Roswitha (Univ. of Applied Sciences Graz) – Bornemann Manfred (Intangible Assets Consulting GmbH, Graz)
Bridging the gap from Intellectual Capital to Quality and Strategic Management in Higher Educational Institutions´ Governance – Experiences from Austria