The aim of the present study is to describe the instrument of IC reporting for researchorganization. Research Organizations (RO) have a broad scope of activities that differ fromuniversities and private firms. Generally, RO are linked in national scientific and industrialnetworks, specialized in different field applied research and technology development (Leitner,2005). Competition on commercial markets, market orientation and competitive based funding arethe paradigm for this sector. This in turn also clearly demands a more progressive way tocommunicating with stakeholder, as well as measuring their performance (Lindgren, 2001). Thepresent study focus on a public research center, AREA Science Park. It uses public funds and thismeans that there is a greater demand for accountability. In this context, research organizations couldbe voluntarily begin to introduce new management tools such IC report.Design/methodology – The analysis is carried out through a case study. A case study approach isappropriate when a researcher needs to conduct analysis of a complex phenomenon in its real-lifecontext (Yin, 2003; Berry and Otley, 2004) and when the researcher could deepen theunderstanding of the investigated phenomenon, needs to acquire information using differentmethods of collecting data (Yin, 2003). The company under analysis is the AREA Science Park ofTrieste (Italy), born in the late 70s, following the law in 1978 establishing the Consortium forScientific and Technological Research Area of Trieste. AREA is now one of the most importantparks internationally, recognized in 2005 by the Ministry of Education as a Public InstitutionNational Research first level and point of reference in Italy for technology transfer. The choice ofAREA Science Park is linked to the fact that it draws from 2006 a report of intellectual capital,which objective is to make a picture of intangible heritage of the company, that is, the set ofknowledge, skills and relationships that constitute essential elements in the process of valuecreation and that neither the financial statements nor the social report, according to their traditionalpatterns, they are able to highlight and exploit fully. From the methodological point of view, wewill first download the intellectual capital reports drawn over time in order to see what kind ofchanges were made in terms of measurement and reporting of intagible assets.Originality/value –Guthrie et al. (2012) pointed out that the review of the published IC researchindicates a wide spread of public organizational such as research organization. For our paper, thereare three main studies that deal with research organizations (Kock et al., 2000; Leitner e Warden,2004; Leitner, 2005), so the value of the present research is to extend the knowledge on the way ofmeasurement and report of intangible assets for that organizations, investigating a further andparticular case study.
Measuring and reporting intangible assets in multi-sectoral Science and Technology Park
BRONZETTI, Giovanni;Mazzotta R;
2014-01-01
Abstract
The aim of the present study is to describe the instrument of IC reporting for researchorganization. Research Organizations (RO) have a broad scope of activities that differ fromuniversities and private firms. Generally, RO are linked in national scientific and industrialnetworks, specialized in different field applied research and technology development (Leitner,2005). Competition on commercial markets, market orientation and competitive based funding arethe paradigm for this sector. This in turn also clearly demands a more progressive way tocommunicating with stakeholder, as well as measuring their performance (Lindgren, 2001). Thepresent study focus on a public research center, AREA Science Park. It uses public funds and thismeans that there is a greater demand for accountability. In this context, research organizations couldbe voluntarily begin to introduce new management tools such IC report.Design/methodology – The analysis is carried out through a case study. A case study approach isappropriate when a researcher needs to conduct analysis of a complex phenomenon in its real-lifecontext (Yin, 2003; Berry and Otley, 2004) and when the researcher could deepen theunderstanding of the investigated phenomenon, needs to acquire information using differentmethods of collecting data (Yin, 2003). The company under analysis is the AREA Science Park ofTrieste (Italy), born in the late 70s, following the law in 1978 establishing the Consortium forScientific and Technological Research Area of Trieste. AREA is now one of the most importantparks internationally, recognized in 2005 by the Ministry of Education as a Public InstitutionNational Research first level and point of reference in Italy for technology transfer. The choice ofAREA Science Park is linked to the fact that it draws from 2006 a report of intellectual capital,which objective is to make a picture of intangible heritage of the company, that is, the set ofknowledge, skills and relationships that constitute essential elements in the process of valuecreation and that neither the financial statements nor the social report, according to their traditionalpatterns, they are able to highlight and exploit fully. From the methodological point of view, wewill first download the intellectual capital reports drawn over time in order to see what kind ofchanges were made in terms of measurement and reporting of intagible assets.Originality/value –Guthrie et al. (2012) pointed out that the review of the published IC researchindicates a wide spread of public organizational such as research organization. For our paper, thereare three main studies that deal with research organizations (Kock et al., 2000; Leitner e Warden,2004; Leitner, 2005), so the value of the present research is to extend the knowledge on the way ofmeasurement and report of intangible assets for that organizations, investigating a further andparticular case study.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
