Homepage Contact us Sitemap
13TH INTERDISCIPLINARY WORKSHOP ON INTANGIBLES AND INTELLECTUAL CAPITAL
VALUE CREATION, INTEGRATED REPORTING AND GOVERNANCE

ANCONA, ITALY, SEPTEMBER 21-22, 2017
CO-ORGANISED AND HOSTED BY




 

UNDER THE AUSPICES OF

UNDER THE PATRONAGE OF

                                 

WITH THE FINANCIAL SUPPORT OF

CHAIRPERSONS

Professor Stefano Marasca, Università Politecnica delle Marche, Ancona, Italy

Professor Stefano Zambon, University of Ferrara, Italy

PLENARY SPEAKERS

Professor Bino Catasús, Stockholm Business School, Sweden
"Accounting for People" 

Professor John Dumay, Macquarie University, Australia
"The Critical Path of Intellectual Capital "

Professor Jan Mouritsen, Copenhagen Business School, Denmark
"Connecting Information"

BACKGROUND

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 () and Governance as well as on the relationships between and intangibles.

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.

CALL FOR PAPERS

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: 

  • 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;
  • 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;
  • 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 and governance issues.

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 INTANGIBLES AND PUBLIC SECTOR
 

Track leaders:

Prof. Pierluigi Catalfo, University of Catania
Prof. Sandra Cohen, Athens University of Economics and Business
Prof. Francesca Manes Rossi, University of Salerno
Prof. Emidia Vagnoni, University of Ferrara
 

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:

  • Intellectual capital and value-creation in public sector organizations
  • Intellectual capital and performance management in the public sector
  • Reporting Intellectual capital in public sector organizations
  • Integrated reporting in the public sector: Challenges and Applications
  • Governance and management of intangibles in public sector organizations
  • Intellectual capital  for territorial development.
  • Innovations of IC Management in the Public Sector
  • IC, Integrated reporting and Popular Reporting

 


SPECIAL TRACK ON “INTELLECTUAL CAPITAL, DIGITALISATION AND INFORMATION SYSTEMS”
 

Track leaders:

Prof. Daniela Mancini, University Parthenope of Naples
Prof. D. Enrique Bonsón, University of Huelva

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.

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 ON "VALUATION OF INTANGIBLES"
 

SPECIAL PANEL SPEAKER:

Doctor André Gorius
Executive VP Intellectual Assets Valorization, Solvay 

“Valuation of Intangible Assets from First Principles: a Thermodynamics-like Approach”

DISCUSSANTS:

Scholars from University of Ferrara, Università Politecnica delle Marche
and University of Florence
 


SPECIAL SESSION ON 
"Intangibles, Policy and Politics : A Socio-Economic Perspective"
 

Special Panel Speakers:

Eve Chiappello, Ecole des Hautes Etudes en Sciences Sociales (EHESS), Paris
Anne Jeny, ESSEC Business School, Paris
Laura Girella, International Integrated Reporting Council (IIRC)

TO SUBMIT A PAPER

 

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.

PLEASE CLICK HERE TO SUBMIT

ISSN NUMBER

The ISSN number for the workshop papers is
2295-1679

CALL FOR PAPERS: JOURNALS


 

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
Stefano Marasca, Università Politecnica delle Marche
Maria Serena Chiucchi, Università Politecnica delle Marche

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:

  • Role and impact of Integrated Reporting and Integrated Governance in private and public organizations;
  • Impact of Intellectual Capital Reports and IC measurement on internal or external users;
  • Intangibles and governance;
  • Connectivity of information and organizational actions and outcomes;
  • Sense-making processes of Intellectual Capital and Integrated Reporting;
  • Effects of Intellectual Capital and Integrated Reporting on the relations with strategic stakeholders;
  • Intellectual Capital Statements, Integrated Reports and the information needs of financial analysts and investors;
  • Theoretical implications of intangibles measurement and reporting in organisations, and in particular for the concept of value and its measurement and representation especially in Integrated Reports.

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. 

Submission Deadline : 1st December 2017
 

Web link to the Special Issue’s full description: http://www.santannapisa.it/it/istituto/management/jmg-news 

LOCATION - HOW TO REACH ANCONA -

The workshop will take place in the 

Università Politecnica delle Marche
School of Economics "Giorgio Fuà"
Piazzale Martelli 8, 
Ancona (AN), 60121

See map of Ancona HERE. The University is n°4 on the map.


HOW TO REACH ANCONA

BY PLANE

Airport "Raffaello Sanzio" airport - Ancona-Falconara (AOI)
Direct connections with Rome and Munich.
For more information: http://www.marcheairport.com/en

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 
To go from the Railway Station to the School of Economics you can take:

- 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).



 

WORKSHOP FINAL PROGRAMME

Please click HERE to download the workshop preliminary programme

“Best Junior Contribution to the Intangibles & IC Theory & Practice” Award

Co-Winners 

PERFORMANCE MEASUREMENT PARADIGMS OF PARTICIPATORY CULTURAL INITIATIVES:LEARNING FROM THE DISCOURSE ON INTELLECTUAL CAPITAL AND INTANGIBLES
LUCIA BIONDI, MARTIN PIBER, PAOLA DEMARTINI

 

EXPLORING THE LIFEWORLDS OF HUMAN CAPITAL AND FINANCIAL CAPITAL: A CASE STUDY
SANDRA BROSNAN, DAVID O’DONNELL, PHILIP O'REGAN



Co-Runners-Up

BIG DATA AND IC: OLD PROBLEMS REQUIRE NEW SOLUTIONS
FEDERICA DE SANTIS, CLAUDIA PRESTI 


WHY HOLDING SOMEONE ACCOUNTABLE FOR SOMETHING HE CANNOT FULLY MANAGE? THE UNCLEAR POLITICS OF PERFORMANCE EVALUATION THE CULTURAL SECTOR
FRANCESCO CHIARAVALLOTI

 

Special Mentions

DOES OWNERSHIP STRUCTURE INFLUENCE THE ATTRIBUTIONAL CONTENT IN LETTERS TO SHAREHOLDER? EVIDENCE FROM AUSTRIA AND POLAND
DOMINIKA HADRO, KAROL MAREK KLIMCZAK, MAREK PAUKA 

THE INFLUENCE OF INTEGRATED REPORTING ON MANAGEMENT CONTROL SYSTEMS:  COMPROMISES, OPPORTUNITIES AND CHALLENGES
MARCO MONTEMARI, MARIA SERENA CHIUCCHI 

THE IMPACT OF COMPETITIVE INTELLIGENCE ON THE COMPETITIVENESS OF PORTUGUESE MUNICIPALITIES: THE STUDY OF A REGION
JAIME GUERRA

INTEGRATED REPORTING AND THE “VALUING” OF INTELLECTUAL CAPITAL: A PERFORMATIVE PERSPECTIVE
RICCARDO STACCHEZZINI,  SILVANO CORBELLA CRISTINA FLORIO ALICE FRANCESCA SPROVIERO 

ECONOMIC CONSEQUENCES OF THE ACCOUNTING FOR BUSINESS COMBINATIONS ON INFORMATION ASYMMETRY AND COST OF CAPITAL
JULIA KATHARINA SCHMIDT,  BETTINA SCHABERT,  WOLFGANG SCHULTZE

SOCIAL EVENT ON FRIDAY SEPTEMBER 22

On Friday afternoon, after the closing of the Workshop, the Local Organizers have organized a very nice and interesting social event. 

There will be a visit at the winery Moroder Aion, located in the Monte Conero Park, very close to Ancona.
See : https://www.moroder.wine/

The bus will leave the city center of Ancona around 6.00 p.m.

At the winery, there will be a guided tour through the cave dating back to the end of the 18th century and through the new hypogeum structure, to appreciate the Rosso Conero DOC, that celebrates the 50th year!

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,
that should be paid in cash at the registration desk of the workshop. 

 If you are willing to participate please send an e-mail to i.ascani@pm.univpm.it

SOCIAL EVENT ON SATURDAY SEPTEMBER 23

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.

You can find more detailed information HERE

 

ANCONA

Discover Ancona via the following 2 sites

https://wetransfer.com/downloads/f0bdf6a0ad6c27c8d734661fa95e507820170802102725/f019c69ee4b652de1018396cf7e995d420170802102725/482596

http://www.rivieradelconero.info/en/ancona-a-seaside-town-with-a-rich-archeological-heritage/

PRACTICALITIES

ACCOMMODATION

We have negotiated a special deal with a number of hotels in Ancona. 

Seeport Hotel **** -
18 minutes walk  from the conference site (1,3km) http://www.seeporthotel.com         
Comfort room, double room single use 94€
Executive room, double room single use 119€
Superior room double room for double use, with sea view 134€
VAT and city taxes included
Please indicated the following when making your booking :
EIASM  WORKSHOP ON INTANGIBLES AND INTELLECTUAL CAPITAL 

NH Hotels ****-
20 minutes walk  from the conference site (1,5km) - http://www.nh-hotels.it
They offered us a limited number of rooms at a very special rate. This will be valid until July 15 and the special price wil be offered  on a "first come fist served basis". 
Price for a Double Room for Single Use : 84 EUR
Price for a Double Room for Double Use  : 96 EUR 
This includes American buffet breakfast and 10% VAT.
City tax is not included (2EUR/day/person)
You are requested to download the Booking Form available HERE and mail it to the hotel. 

City Hotel *** -
4 minutes walk  from the conference site (300 m) http://www.hotelcityancona.it         
Single room 57€
Double room single use 72€
VAT and city taxes included
Please indicated the following when making your booking :
EIASM  WORKSHOP ON INTANGIBLES AND INTELLECTUAL CAPITAL 

Grand Hotel Passetto ****-
22 minutes walk  from the conference site (1,8km) http://www.hotelpassetto.it/ 
Single room 98€
Double room single use 127€
VAT and city taxes included
Please indicated the following when making your booking :
EIASM  WORKSHOP ON INTANGIBLES


Excelsior Hotel La Fonte 
Poggio street n°160
60129 Portonovo (ANCONA)
Marche - Italy
Tel. +39 071 801470
info@excelsiorlafonte.it
https://www.excelsiorlafonte.it/    
Confort Room : double room for single use € 109,00,  tourist tax € 2,00 excluded
The hotel is 12 km far from the Faculty of Economics (20 minutes by car)
A free transfer service from the hotel to the conference venue and from/to the train station and the airport will be provided. 


Hotel Concorde  
Aspio Terme street n° 191 - 60021 Camerano Ancona
TEL: +39 07195270 - FAX: +3907195884
INFO@HOTELCONCORDEANCONA.COM  
WWW.HOTELCONCORDEANCONA.COM
Double room for single use € 78,00; tourist tax included
Double or twin room €  99,00; tourist tax included 
The hotel is 9 km far from the Faculty of Economics (10 minutes by car)

G Hotel SRL 
Sbrozzola street, n°26 - 60027 Osimo - Ancona -  
Tel. 071.72119 - Fax 071.7819904 – 
info@ghotelancona.it – 
www.ghotelancona.it/
COMFORT ROOM: double room for single use € 99,00; tourist tax included
The hotel is 9 km far from the Faculty of Economics (10 minutes by car)


Grand Hotel Palace in Ancona and their indications.

  •         CLASSIC ROOM double room for single use € 103,00
  •         CLASSIC ROOM double or twin room € 122,00
  •         COMFORT ROOM double room for single use € 119,00
  •         COMFORT ROOM double or twin room € 140,00
  •         EXECUTIVE ROOM double room for single use € 145,00
  •         EXECUTIVE ROOM double or twin room € 170,00
  •         JUNIOR SUITE THEATRE € 218,00
  •         JUNIOR SUITE WELLNESS € 229,00
  •         WINE SUITE € 258,00
  •         SUITE TERRACE € 287,00

    The hotel is 800 mt far from the Faculty of Economics (8/10 minutes walking)

    Useful information for your stay at the Grand Hotel Palace in Ancona:

• BREAKFAST: included (from 7 am to 10 am)
• USE INTERNET WI-FI: included
• MINI-BAR: included
• GYM: free, open h24
• CANCELLATION: free of charge until 18:00 of the day before the arrival; for late cancellations or no show, the penalty will be equal to the amount of the first night
• CHECK IN: from 3 pm
• CHECK OUT: until 10:00 am
• PRIVATE GARAGE: € 18.00 per day

How to get the hotel:
- from the railway station of Ancona: bus 1/4 direction Centre of the city, stop at Piazza Kennedy (the Hotel is 350 mt far from the bus stop);
- from the motorway: exit Ancona Nord or Ancona Sud and continue towards Port, or Centre of city.

 


FEES

 The fees include : 

  • participation to the workshop
  • documents
  • lunches
  • the workshop dinner (on September 21)
  • morning and afternoon refreshments.
   
For participants affiliated with an institution that is member or associate member of the EIASM's
Academic Council
268,40 € (including 48,40 € VAT)
For participants coming from another academic institution 329,40 € (including 59,40 € VAT)

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 :

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

DOWNLOAD LIST OF PARTICIPANTS

DOWNLOAD ACCEPTED PAPERS

ADMINISTRATION

Ms. Graziella Michelante - EIASM Conference Manager
EIASM - PLACE DE BROUCKÈRE-PLEIN - 31 - 1000 BRUSSELS - BELGIUM
Tel: +32 2 226 66 62 - Fax: +32 2 512 19 29
Email: michelante@eiasm.be