• IN COLLABORATION WITH
• UNDER THE AUSPICES OF
• WITH THE GENERAL SPONSORSHIP OF
• CHAIRPERSONS
• INAUGURAL PLENARY SESSION
• INVITED KEY-NOTE SPEAKERS - FINAL PLENARY SESSION
• BACKGROUND
• FINAL PROGRAMME
• BEST PAPER AWARDS - WINNERS
• LIST OF PARTICIPANTS
• DOWNLOAD ACCEPTED PAPERS

University of Ferrara
Faculty of Economics -Department of Economics
International Research Center on the Management of Public Administrations (CIRAMAP) 

Italian Academy of Economia Aziendale (AIDEA)

Stefano ZAMBON
Università di Ferrara, Italy, Chair 

Philip VERGAUWEN
Universiteit Hasselt, Belgium, Co-Chair

For this inaugural session, the invited key-note speakers are  :

Baruch LEV
Stern School of Business, New York University 

Yasuhito HANADO
Waseda University, Japan

Giampaolo TRASI & Alexander WELZL
Commission on Intellectual Capital of the European Federation of Financial Analysts Societies (EFFAS) 

Carol CORRADO
Federal Reserve Bank, U.S.A.
 
Jacques VAN DER MEER
European Investment Bank 

Hilary EASTMAN
International Accounting Standards Board (IASB) Project  Manager, IASB Research Project on Intangibles

Luigi MIGLIAVACCA
Partner, PricewaterhouseCoopers Italy

After two largely successful scientific events in 2005 (Ferrara) and 2006 (Maastricht), the annual EIASM Workshop on intangibles and intellectual capital research issues is affirming itself as the most important and consolidated regular occasion in Europe for scholars from different fields to present and discuss their works in such a rapidly expanding area.

The attendance of more than 100 scholars in each of the previous Workshops, as well as the submission of around 80 papers in both these instances, demonstrate the vitality of this research field and its continuous, and actually growing, appeal for scholarly inquiry.

Indeed, it is today generally recognised that business enterprises are rapidly changing, where the major drivers of such a discontinuity have an intangible nature and are largely dependent upon organisational knowledge creation, accumulation and appropriation (e.g. patents). Brands, research and innovation, quality of management, competencies and capabilities, organisational culture and climate are only a few examples of those decisive intangible assets. Firms are also becoming increasingly involved in complex networks of alliances deriving their value and growth primarily from intangibles. Knowledge intensive organizations in a multitude of industries – ranging from pharmaceutical, biotech, software up to education – have indeed solid economic reasons for developing and knowing more about their intangibles.

Also not-for-profit entities (such as universities, cities, regions, hubs) seem more and more often to realize that their very raison d’être is intangible in nature, that is to contribute to collective knowledge, well-being and well-offness.

A new research arena has therefore emerged and attracted the attention of a large and diversified number of scholars.

Alongside those well-known research issues, new intangibles-related topics appear to emerge and intertwine with the more explored ones. For instance, the role of technology (i.e., XBRL) and institutions (i.e., SEC, Japanese Governments, EFFAS) in pushing and expanding information on intangibles and IC and its uses and users; the macro-perspectives on intangibles measurement and management; the financial analysis of such information and its usefulness; the probing of the linkage between intangibles and value creation; the ambiguous relationship on theoretical and practical grounds of IC management reporting with sustainability, social, and environmental counterparts; the modelling, measurement, and management of risks conceived as intangible liabilities (e.g. reputational risk); and so on.

In the light of the above considerations, the 3rd EIASM Worksop on “Visualising, Managing, and Measuring Intangibles and Intellectual Capital” intends to propose itself as a further step towards the widening and strengthening of the scholarly “intangibles community”. A distinctive aspect of such a community is its profound interdisciplinary nature and its open attitude towards all the scientific areas and disciplinary angles in the studying of intangibles. In confirming this feature, this Workshop aims to attract all the scholars who wish to give a contribution to this field from various perspectives – offering them a unique platform to present their research plans and findings –, and to exchange views and ideas with colleagues of the same or other disciplines interested in intangibles and intellectual capital issues.

Please click HERE to download the FINAL PROGRAMME

There were 3 competitions for best papers presented during the workshop.

1 -  "Best Junior Contribution to the Development of Intangibles and IC Theory and Practice"

sponsored by PricewaterhouseCoopers.

The winners are :
Francesco BALDI (University “La Sapienza” Rome) & Lenos TRIGEORGIS (University of California at Berkeley)

For the paper entitled:
"The “Real” Economics of Intangibles: Valuing and Managing Corporate Intangible Assets as Real Options"


2 -  "The KIZOK  Award for the Best Paper on IC and Small and  Medium Sized Businesses."

Sponsored by  KIZOK, Universiteit Hasselt.

The winner is :
Carlo BAGNOLI (University Ca’ Foscari of Venice)

For the paper entitled:
"The Link Between Competitive Strategies and Knowledge Management Strategies in Small Enterprises"


KIZOK has decided to select a “Runner Up Paper on IC and Small & Medium Sized Enterprises” 
 
Susanne DURST (Hochschule Liechtenstein)

For the paper entitled:
"Relevance of Intangible Assets for the Purpose of  Company Succession in German SMEs: An Empirical Analysis"


3 - “Best contribution on "Performance Measurement and Valuation of Intellectual Capital" 

Sponsored by the European Investment Bank

The winner is :
Lucia BELLORA (Dresden University of Technology)

For the paper entitled:
"Measuring Innovation Capital – A Content Analysis of  Published Intellectual Capital Statements "