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Prof. Dr. Stefano Zambon
Dipartimento di Economia e management
University of Ferrara

Prof. Maria Conceição Marques
Instituto Superior de Contabilidade e Administração de Coimbra
Coimbra Business School

 

EIASM is proud to announce the 15th Interdisciplinary Conference on “Intangibles and Intellectual Capital – Non-Financial and Integrated Reporting, Governance, and Value Creation " in collaboration with ISCAC Coimbra Business School.

The event will be held on 26-27 September 2018 in Coimbra (Portugal) at the ISCAC Coimbra Business School.

This Conference is intended to continue its long-standing role in creating a forum for academic exchange on theoretical and empirical, qualitative and quantitative research in the area of Intangibles and Intellectual Capital widely conceived. Indeed, 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.

A further thrust to the study of intangibles-related topics is provided also by their close linkages with the socio-environmental sustainability area and related issues.

This event will also provide an opportunity for investigating the value creation dynamics and deepening the subject areas of “Intangibles and Public Sector “, “Integrated Reporting”, “Management Control of Non-Financials”, “Brand Valuation and Reputation”, and “Digital Business Transformation, IT-Investments and Intangibles” (cf. Special Tracks below).

It will also be devoted to a systematic reflection on the emerging issues linked to Integrated Reporting and Governance as well as on the relationships between intangibles and UN’s SDGs (Strategic Development Goals).

There is a clear risk that the gap between the theory and the 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.

Prof. Lucia Lima
University of Minho

Keynote Speech : 
"Reporting on intangibles assets and intellectual capital: recent developments"

Prof. Marcia Annisette
Schulich Business School, University of York, Toronto

Keynote Speech :
“Making Migrants Count: An Exploration of Integrated Reporting”

The 15th EIASM Conference 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: 

• Accounting for and reporting on intellectual capital: advances in financial accounting and business valuation;
• Advances in the management accounting and control of intangibles and intellectual capital;
• The role and the impact of Integrated Reporting and Integrated Governance in private and public organizations;
• Connectivity of information and organization actions and outcomes;
• Intangibles, intellectual capital and value creation;
• Intangible liabilities;
• Intellectual property from a managerial and valuation perspective;
• Human resource management and accounting;
• Customer capital management and accounting;
• Relationships with strategic stakeholders: measurement and management;
• Innovation and intellectual capital;
• Production and consumption of intellectual capital measurements;
• The perspectives offered by Business Models in measuring, managing and reporting intellectual capital and intangibles;
• Intangibles and governance;
• Conceptual underpinnings of intellectual capital and intangibles’ research;
• Intangibles and risk management;
• CFOs and Intangibles management and reporting;
• Intellectual capital reporting and disclosure: frameworks, benefits and drawbacks;
• Intangibles and gender issues;
• Non-financial information and the needs of analysts and investors;
• Non-financial information and Integrated Reporting assurance;
• Socio, Environmental and Economic Sustainability: reporting, metrics and governance issues;
• Intangibles and SDGs

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.
 

SPECIAL TRACK ON INTEGRATED REPORTING

Track leader : 

Professor Dr. Axel Haller, University of Regensburg

Integrated Reporting is a recent concept that embraces corporate management as well as reporting. It focuses on the value creation of an entity. In contrast to the traditional management and reporting concepts it is based on a much broader value-definition, covering – apart from financial capital – different types of capital, such as e.g., natural, social, human, and intellectual capital. This holistic value concept is discussed to be a necessity in front of the global societal challenges of today and tomorrow. In order to meet these challenges entities´ managements should apply an integrated thinking that considers impacts of their decisions on different capitals as value creation or destruction and reflects on the interdependencies of these impacts. As this view of value creation is multi-dimensional and thus very complex, the major characteristics of Integrated Reporting that help to put this management concept into practice are materiality and connectivity of information as well as stakeholder relationship, future orientation, and conciseness. This holistic view of corporate value creation challenges internal and external corporate reporting considerably, in particular with regard to:

• Measurement of changes in different capitals;
• Information characteristics (qualitative versus quantitative);
• Identification and quantification of connectivity;
• Definition and measurement of materiality;
• Management of (relevant) stakeholder relationships;
• Incorporating SDGs in the management and reporting concept;
• Adequate control and reporting instruments and tools;
• Use and/or influence of digitalization;
• Internal and external auditing of this type of reports;
• Decision usefulness of particular information;
• Balance between transparency and confidentiality;
• External reporting channels, etc.

Papers dealing with one or several of these issues of Integrated Reporting are very welcome at this special track. They may be analytical, normative or empirical. They may also cover specific companies´ experiences with the application of Integrated Reporting.

SPECIAL TRACK ON BRAND VALUATION / REPUTATION

Track leader :

Prof. Dr. Manfred Schwaiger, Ludwig-Maximilians-Universität Munich 

Strong brands and a fine corporate reputation both are considered as most valuable intangible assets, sometimes exceeding a company’s tangible assets by far. However, unlike financial or physical assets, these intangibles are hard to assess and to quantify. Conceptualizations and operationalizations differ, resulting in a variety of measurement approaches. While in principle there is a common understanding of the positive effects of brand strength and corporate reputation, less is known about their impact on performance and little is known about how to effectively manage those assets and report about them.

Therefore, the aim of this special track is to contribute to a better understanding of the management of these intangible assets from a marketer’s perspective. The marketing perspective puts (corporate) brands and corporate reputation in the centre of attention. Even if not limited to the following topics, submissions may address

• Brand valuation procedures
• Brand management
• Reputation building
• Reputation risk management
• Reporting on brands and reputation

SPECIAL TRACK ON “INTANGIBLES AND PUBLIC SECTOR”

Track leaders :

Prof. Pierluigi Catalfo, University of Catania
Prof. Francesca Manes Rossi, University of Salerno
Prof. Emidia Vagnoni, University of Ferrara
 

Intangibles and intellectual capital have been developing in the public sector during the last decades. The managerial discourse enhanced by the NPM policies has pushed the public organizations to devote their efforts to implement processes and technologies to increase value creation. Therefore, the need to manage “new” factors relevant to the managerial process, to decision-making and to strategic thinking has emerged. In this arena, intellectual capital and intangibles are playing a critical role that is even more emphasized within integrated reporting frameworks.

As from literature, intellectual capital and intangibles are both at the centre of accounting theory, and practice. Considering the societal role of accounting and the public sector function in the economy, deepening the role of intangibles and intellectual capital for a better management in public sector organizations is relevant for economic development.

The studies on intangibles and intellectual capital encompass a number of areas (valuation techniques, reporting practices, the use of intellectual capital information for management and performance measurement, stakeholders’ relations, etc.), and have attracted researchers using a variety of methodological approaches (behavioural research, survey, case study, interventionist research, etc). In this frame, a deeper understanding of the relation between intellectual capital and knowledge management would be of interest in different perspectives: managerial, accounting and accountability ones. Thus, a number of research areas would contribute to enhance theoretical knowledge and the managerial practice of public sector organizations.

Papers that fall into the following categories are mostly welcome in this track:

• Intellectual capital and value-creation in public sector organizations
• Strategy and intellectual capital management
• Intellectual capital and performance management in the public sector
• Integrated reporting and SDG in public sector organisations
• Reporting Intellectual capital in public sector organizations
• Integrated reporting in the public sector: challenges and applications
• Intellectual capital for local development
• IC, Integrated reporting and Popular Reporting
• Intellectual capital and knowledge management in public sector

SPECIAL TRACK ON “DIGITAL BUSINESS TRANSFORMATION, IT-INVESTMENTS AND INTANGIBLES”

Track leader : 

Prof. Dr.  Robert Obermaier, University of Passau

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 :

• Accounting/Management Information systems to better understand, managing, evaluate and reporting IC, IR and non-financial information;
• Digitalisation and information processes to support reporting;
• ICTs to improve control activities;
• Impact of digitalisation on measurement systems;
• Use of social media for transparency, disclosure and openness;
• Open and big data for measurement needs;
• New way of visualising and disclosing information.

Laura Girella
Technical and Research Manager
IIRC-International Integrated Reporting Council

Florinda Matos
Technical University Lisbon
Founding Member and President, ICAA - Intellectual Capital Association
Leader of the ICLab – Intellectual Capital Research Center

Rasmus Sommer
Technical Manager
EFRAG-European Financial Reporting Advisory Group

Please click HERE to upload the Conference Programme.

Best Paper Awards

Presented at the

15th EIASM Interdisciplinary Workshop on “Intangibles & Intellectual Capital”
- Non-Financial and Integrated Reporting,Governance and Value Creation

CO-WINNERS

Enache Luminita, Eddie Riedl, Lynn Li
For the paper entitled:
“The Disclosure of Good Versus Bad News: Evidence from The Biotech Industry”

Ziede Marcela
For the paper entitled:
“When Photographs Verbalize the Rise and Fall o HRM Linked with Sustainability: a Longitudinal Case Study”

Dyczkowski Tomasz
For the paper entitled:
“The Internet Disclosures Of Non-Governmental Organisations – In Search For A Perfect Reporting Mix”

CO-RUNNERS UP

Roberts Roslyn, Natasja Steenkamp 
For the paper entitled:
“Implementing Integrated Reporting: Advanced Report Preparers' Experiences”

Eugénio Teresa, Sónia Gomes, Manuel Castelo Branco
For the paper entitled:
“Non-Financial Information Reporting And Assurance: A New Opportunity For Auditors? Evidence From Portugal”

Blum Veronique, Richard Baker, Marco Venuti
For the paper entitled:
“Do Investors Use Option-Based Cognitive Construals to Assess Intangibles and Strategic Invesments? The Case of Oil Reserves”

SPECIAL MENTION

Giuliani Marco, Michele Guidi, Maria Serena Chiucchi 
For the paper entitled:
“The Assurance of Non-Financial Information Disclosure: a Systematic Literature Review”

Schmidt Julia Katharina, Wolfgang Schultze
For the paper entitled:
“Economic Consequences of Business Combination Disclosure”

Zbiegly Nadine, Wolfgang Schultze, Tami Dinh, Thomas List
For the paper entitled:
“R&D Disclosures And Capitalization Under IAS 38 – Evidence On The Interplay Between National Institutional Regulations And IFRS Adoption”

There will be a special edition of the Coimbra Business Review Journal (edited by Coimbra Business School).

Details will follow.

The conference will take place at 

ISCAC
(Instituto Superior de Contabilidade e Administração de Coimbra - Coimbra Business School) Quinta Agrícola - Bencanta,
3040-316 Coimbra 
Portugal

Coordinates GPS:     N: 40º 12' 34.50"  W: 8º 27' 7.00"                   
 

By car

Departing from Porto (North) or from Lisbon (South) using the A1 motorway:

You should exit at Coimbra-Sul / Alfarelos (100 km from Oporto and 200 km from Lisbon) and follow the IC2 towards Coimbra. Before arriving in Coimbra, exit IC2 at Bencanta- ISCAC exit and follow the signs "ISCAC".

Coming from Vilar Formoso (border Portugal / Spain, near Salamanca):

continue on the motorway A25 to Aveiro (170 km from the border). At the Aveiro-Norte exit, take the A1 motorway south (Lisbon). On the A1 motorway, exit at Coimbra-Sul / Alfarelos (50 km after Aveiro) and follow the IC2 towards Coimbra. Before arriving in Coimbra, exit IC2 at Bencanta- ISCAC exit and follow the signs "ISCAC".

By bus

Consult the schedules of Rede Expressos, RodoNorte or ALSA. From the Coimbra bus station, you can go by taxi to ISCAC or, alternatively, use urban transport (see schedules).

By train

Coimbra has a direct rail link with the main Portuguese cities. From Lisbon or Porto, the fastest trains are the Alfa Pendular and the Intercidades (you can consult schedules on the website of the Portuguese railway company at (www.cp.pt).

There are also international trains connecting Madrid / Lisbon and Hendaye / Lisbon.

When you arrive at Coimbra-B station, you can go by taxi to ISCAC or, alternatively, use urban transport.

Here are some hotels located in the close surroundings of the University : 
 

Hotel D. Luís (3 stars)
Double: € 65.20
Single: € 54.60
Prices per room and night with buffet breakfast included

Hotel D. Inês (3 stars)
Single Room = € 65.00
Double Room = € 75.00
Triple Room = € 95.00

Rates include Buffet Breakfast, Parking, internet, Gym access, Jacuzzi and Sauna (Via Marking)

Hotel Vila Galé (4 stars)
Standard single occupancy || Standard single room: € 117,25 / night || night
Standard double occupancy || Standard double room: € 125,25 / night || night
Standard triple occupancy (extra bed) || Standard triple room (extra bed): € 171,49 / night || 

Stay hotel (4 stars)
Room: Twin – 73€ with breakfast included / Double is the same price.
Triple – 114€ with breakfast included
Address: Avenida Fernão Magalhães, 199, Coimbra
Phone: +351 239 855 500 - Email:   coimbra@stayhotels.pt - Website: www.stayhotels.pt

The conference will start around 8:30am on September 26 and will end around 5pm on Friday September 27, 2019.

FEES

The fees include participation to the conference, documents, lunches, conference dinner, morning and afternoon refreshments.

Cancellations made before September 1, 2019 will be reimbursed minus 20% of the total fee. No reimbursement will be possible after that date.

Payments should be made by :

• The following credit cards: Visa or Eurocard/Mastercard/Access

ADMINISTRATION