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This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.

Intellectual capital --- Management. --- Technological innovations

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This book presents a collection of original research papers addressing the relationship between information systems (IS) and innovation. “Open”, “Smart” and “Network” are three keywords that are currently guiding information systems (IS) innovation, enhancing IS potentialities and their ability to support decision-making processes. The book discusses the relevance of these three new concepts in connection with technological and organizational innovations (i.e. cloud, smart technologies and networking), and the role they play in the development of accounting and management information systems. The book’s primary aim is to investigate how these innovations could influence information systems (with a particular focus on accounting and management information systems) by enhancing their information potentialities and improv ing accounting methodologies, performance measurement systems, data management, information systems architectures, and external and internal reporting. The book is based on a selection of the best papers—original double-blind reviewed contributions—presented at the 2016 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).

Business --- Mathematical models. --- Business. --- Accounting. --- Bookkeeping. --- Organization. --- Planning. --- Management. --- Industrial management. --- Management information systems. --- Computers. --- Public administration. --- Business and Management. --- Business Information Systems. --- Information Systems and Communication Service. --- Public Administration. --- Accounting/Auditing. --- Innovation/Technology Management. --- Business mathematics --- Information systems. --- Administration --- Industrial relations --- Organization --- Organisation --- Management --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- Administration, Public --- Delivery of government services --- Government services, Delivery of --- Public management --- Public sector management --- Political science --- Administrative law --- Decentralization in government --- Local government --- Public officers --- Computer-based information systems --- EIS (Information systems) --- Executive information systems --- MIS (Information systems) --- Sociotechnical systems --- Information resources management --- Accounting --- Communication systems --- Bookkeeping . --- Business administration --- Business management --- Corporate management --- Corporations --- Industrial administration --- Management, Industrial --- Rationalization of industry --- Scientific management --- Industrial organization --- Creation (Literary, artistic, etc.) --- Executive ability --- Double entry bookkeeping --- Business education --- Automatic computers --- Automatic data processors --- Computer hardware --- Computing machines (Computers) --- Electronic brains --- Electronic calculating-machines --- Electronic computers --- Hardware, Computer --- Computer systems --- Cybernetics --- Machine theory --- Calculators --- Cyberspace