Professor Stefano Marasca, Università Politecnica delle Marche, Ancona, Italy
Professor Bino Catasús, Stockholm Business School, Sweden
EIASM is proud to announce the 13th Interdisciplinary Workshop on “Intangibles and Intellectual Capital – Value Creation, Integrated Reporting and Governance" in collaboration with the University of Ferrara and the Università Politecnica delle Marche. The Workshop will be held on 21st and 22nd September 2017 in Ancona (Italy) within the campus of the School of Economics “G. Fuà”. This event is intended to represent a new step in the EIASM long standing tradition in creating a forum for academic exchange on theoretical and empirical, qualitative or quantitative research in the area of Intangibles and Intellectual Capital. This Workshop will also provide an opportunity for investigating the value creation dynamics and deepening the subject areas of “Intangibles and Public Sector “ and “Intellectual Capital, Digitalisation and Information Systems” (cf. Special Tracks below) It is also the 1st EIASM Workshop devoted to a systematic reflection on the emerging issues linked to Integrated Reporting ( The measurement, reporting and management of Intangibles and Intellectual Capital at a micro, meso and macro level is becoming a focal topic for the theory and practice of various disciplines (accounting, valuation, marketing, organisation behaviour, strategy, non-financial reporting, investor relations, human resource, sustainability, etc.). More recently, the debate has been further energized by the Integrated Reporting initiative, whose focus on the value creation processes has revealed new research and practical perspectives on the complex and multifaceted role of Intangibles and Intellectual Capital in and around organizations. It is felt that today there is a risk that the gap between the theory and practice of intangibles management, measurement and reporting may gain momentum and, therefore, there is a strong need for the development of an innovative and challenging research agenda with reference to it.
The 13th EIASM Workshop aims to bridge the gap between theory and practice in the concerned field by fostering reflections and “prognoses” on Intangibles, Intellectual Capital and Integrated Reporting and Governance and, thus, to favour an osmosis between knowledge creation and knowledge application. In this perspective, topics of particular interest include (but they are not limited to) the following:
We invite papers on any of the aforementioned topics without any specific constraints in terms of theoretical perspectives and methodological approaches. In order to contribute to bridging the above mentioned gap between theory and practice, speeches and presentations from academics and practitioners as well as roundtables will be organized to stimulate discussions regarding the “state of the art” and future avenues. Details will be announced later on.
Track leaders: Prof. Pierluigi Catalfo, University of Catania 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. Accounting studies have recently promoted Integrated Reporting and its application as a means of disclosure how value is created both in private and in public sector organizations. Although the idea of “one report” might sound quite ambitious for a public sector organization, 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 and would help to visualize the organizations’ value creation. Within this realm, and after the success had by this subject area in the 12th edition of the Workshop held at HSE in St. Petersburg, the 13th EIASM Interdisciplinary Workshop on “Intangibles and Intellectual Capital” has decided to set up again a Track on ""Intangibles and Public Sector". Papers that fall into the following categories are mostly welcome in this Track:
Track leaders: Prof. Daniela Mancini, University Parthenope of Naples Today, several innovations are involving the way in which companies use data, manage information systems and implement information and communication technologies (ICTs), to support measurement and reporting processes. In this scenario, accounting and management information systems (IS) become more integrated, opened, transparent, and shared than the past, thanks to the use of new software and sources of information (i.e. big data). We assist to a growing use of digitalised information and documents and to the spread of communication and collaboration technologies in digitalised processes (i.e. social network, digital platforms, Internet of Things, smart technologies). The aim of this special track is to investigate and understand the implications of these changes for the management, (e)valuation and reporting of Intellectual Capital (IC) and Integrated Reporting (IR) and the associated non-financial information. The future of IC seems to be characterized by greater openness, transparency and sharing thanks to the fundamental contribution of ICTs and of new previously unknown information. Papers, that concern the following topics related to IC and IR, are mostly welcome in this Track :
The best papers of the Special Track will be considered for nomination as a fast-track publication to “The International Journal of Digital Accounting Research” (Scopus Q2 in Information Systems), by the track co-chairs.
SPECIAL PANEL SPEAKER: DISCUSSANTS:
Special Panel Speakers:
To present a paper to the main workshop or to any of the special tracks, authors should submit a max. 2 page abstract by June 30, 2017 (extended deadline) To be acceptable, proposals MUST be submitted only through this web site !! All submissions must be in English.
The ISSN number for the workshop papers is
A Special Issue of “Journal of Management and Governance” The Role of Intellectual Capital and Integrated Reporting in Management and Governance: A Performative Perspective Guest Editors Stefano Zambon, University of Ferrara This Special Issue aims to investigate how Intellectual Capital and Integrated Reporting affects the management and governance of organizations and users’ behaviours by focusing on the empirics of practice, cases, and experiences. Covered topics include, but are not limited to, the following:
Submission Procedure The Special Issue will be based on the papers presented at the EIASM 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital devoted to “Value Creation, Integrated Reporting and Governance” (University of Ancona, Italy, September 21-22, 2017 – www.eiasm.be/). The eligibility for submission to this Special Issue will be communicated by the co-guest editors to the author(s) of the papers selected amongst those presented in the EIASM Workshop. Web link to the Special Issue’s full description: http://www.santannapisa.it/it/istituto/management/jmg-news
The workshop will take place in the
BY PLANE Airport "Raffaello Sanzio" airport - Ancona-Falconara (AOI) From the airport to the School of Economics you can take: - the city bus in front of the airport (for more information http://www.conerobus.it/servizi-tpl/aerobus-raffaello) and get off in “Piazza Cavour”. From there you can walk to the School of Economics (about 500 m) or take a taxi. Tickets can be purchased on the bus. - the train in front of the airport (Castelferretti Railway Station) (for more information: http://www.trenitalia.com/tcom-en). To go from the Railway Station to the School of Economics, follow the indications of the section "By bus". - a taxi to “Facoltà di Economia – Piazzale Martelli 8 – Ancona”.
BY TRAIN FS Ancona's Railway Station Direct railway connections with Milan (3,5 h), Rome (3,5 h), Bologna (2h). For more information: http://www.trenitalia.com/tcom-en - the city bus in front of the Railway Station. In this case, follow the indications of the section "By bus". - a taxi to “Facoltà di Economia – Piazzale Martelli 8 – Ancona”.
BY CAR A14 motorway Bologna-Bari, exit Ancona Nord, then directions to Ancona - Ancona Centro - School of Economics (Facoltà di Economia) A14 motorway Bologna-Bari, exit Ancona Sud, then directions to Ancona Centro - School of Economics (Facoltà di Economia) For more information: https://www.autostrade.it/en/home
BY FERRY-BOAT Port of Ancona Ferry-boat connections with ports of Croatia, Albania, Montenegro, Greece and Turkey For more information: http://www.doricaportservices.it/inglese/orari/orari.htm To go from the Terminal to the School of Economics, take the bus line 1/4, get off at “Piazza Roma” and from there you can walk to the School of Economics (about 500 m). Otherwise you can take a taxi to the “Facoltà di Economia – Piazzale Martelli 8 – Ancona”.
BY BUS OR TAXI From the Ancona's Railway Station take the bus line 1/4 in the direction "Piazza 4 Novembre", the bus stop is just in front of the station (be careful not to take the bus line fourth in the direction of "Tavernelle") and then get off at “Piazza Roma”. Tickets can be purchased at the tobacconist's inside the station. From “Piazza Roma” you can walk to the School of Economics (about 500 m).
Please click HERE to download the workshop preliminary programme
Co-Winners
EXPLORING THE LIFEWORLDS OF HUMAN CAPITAL AND FINANCIAL CAPITAL: A CASE STUDY
Special Mentions DOES OWNERSHIP STRUCTURE INFLUENCE THE ATTRIBUTIONAL CONTENT IN LETTERS TO SHAREHOLDER? EVIDENCE FROM AUSTRIA AND POLAND INTEGRATED REPORTING AND THE “VALUING” OF INTELLECTUAL CAPITAL: A PERFORMATIVE PERSPECTIVE
On Friday afternoon, after the closing of the Workshop, the Local Organizers have organized a very nice and interesting social event. The bus will leave the city center of Ancona around 6.00 p.m. At the end of the tour, there will be a welcome toast with a “spumante Extradry”, obtained from Montepulciano grapes vinified in white. Then, a dinner will follow and there will be the opportunity to appreciate the different wines produced by the Moroder Aion winery. For organizational reasons it is necessary to book to this social event by August 30, 2017. The cost per participant is € 50.00, If you are willing to participate please send an e-mail to i.ascani@pm.univpm.it
On Saturday morning (23rd September), for participants who will stay in Ancona, a Local tour operator has arranged a guided tour to discover some of the artistic and natural beauties of the Monte Conero and Sibilllini area. The bus will leave the city center of Ancona around 9.00 a.m. to reach Osimo, an awesome town surrounded by Marche hills. After a tour of Osimo, a visit to the exhibition “Sibillini’s Masterpieces” will follow; the exhibition hosts 100 artworks from earthquake-hit area that it is possible to admire all together for the very first time. Afterwards there tour will move to Monte Conero, the pearl of the Adriatic Sea, and, more precisely, to Portonovo to enjoy of a breathtaking view from where the sandstone cliffs dive into the sea. At the end, a lunch in the restaurant “Hotel Excelsior La Fonte” will follow and there will be the opportunity to appreciate a fish tasting menu with traditional recipes. The arrival in the center of Ancona will be around 1.00 p.m. If you are interested, it is necessary to book this event via Marche Maraviglia by September 15, 2017. The cost per participant is € 66.00, that can be paid to Marche Maraviglia.
Discover Ancona via the following 2 sites http://www.rivieradelconero.info/en/ancona-a-seaside-town-with-a-rich-archeological-heritage/
ACCOMMODATION We have negotiated a special deal with a number of hotels in Ancona. Seeport Hotel **** - NH Hotels ****- City Hotel *** - Grand Hotel Passetto ****-
G Hotel SRL
• BREAKFAST: included (from 7 am to 10 am) How to get the hotel: FEES The fees include :
Cancellations made before September 1, 2017 will be reimbursed minus 20% of the total fee. No reimbursement will be possible after that date. Payments should be made by :
ADMINISTRATION Ms. Graziella Michelante - EIASM Conference ManagerEIASM - RUE FOSSÉ AUX LOUPS - 38 - BOX 3 - 1000 BRUSSELS - BELGIUM Tel: +32 2 226 66 62 - Fax: Email: michelante@eiasm.be
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