14th Interdisciplinary Conference on Intangibles and Intellectual Capital

Country: Germany

City: Munich

Abstr. due: 31.05.2018

Dates: 20.09.18 — 21.09.18

Area Of Sciences: Economics and management;

Organizing comittee e-mail: http://www.eiasm.org/frontoffice/eventLogin.asp?item=UPL&event_id=1317

Organizers: University of Munich, the University of Passau and the University of Ferrara


EIASM is proud to announce the 14th Interdisciplinary Conference on “Intangibles and Intellectual Capital – Value Creation, Integrated Reporting and Governance" in collaboration with the University of Munich, the University of Passau and the University of Ferrara.

The Workshop will be held on 20th and 21st September 2018 in Munich (Germany) at the Ludwig-Maximilians-Universität München.

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 Conference 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)

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.

The 14th 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;
  • 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.

Conference Web-Site: http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=1317%20#5251