ABSTRACT. The aim of this paper is to analyze the effects that the adoption of the new accounting principle IFRS 9, which in January 2018 will replace IAS 39, will produce on the financial reporting of banks and on the credit risk management activity. The study starts from the observation that regulation of the banking sector is characterized by a misalignment of aims between standard setters and bank regulation. While for the standard setters the disclosure aims to provide its stakeholders with clear, truthful and correct information regarding the economic and financial situation of the company, the objective of the bank regulations is to protect the financial system by trying to reduce the frequency and the costs of banking crises (Laux and Leuz, 2009). Such differences, coupled with the recent financial crisis, have generated a debate involving various institutions (EFRA) Basel Committee on Banking Supervision (BCBS) in response to which International Accounting Standards Board (IASB) has introduced the new standard IFRS 9 on impairment (Reitgruber and Nogueira, 2015).

ABSTRACT. In the last twenty years the companies paid increasing attention to environmental and social issues: they gained strategic relevance for the business and deserve interest of stakeholders. This is confirmed by the latest recent UE directive (2014/95/EU), which requires a non financial disclosure. Consistently the sustainability information needs, academics and practitioners examined the development of new accounting information systems (AISs), aimed to collect and elaborate the environmental and social data, which have to be added or integrated with the traditional AISs. In this paper, we consider the Sustainability Balanced Scorecard (SBSC), as an upgrade the traditional model of Norton and Kaplan, used to formulate, control and communicate the sustainability strategy and considered as an urge to develop and integrate the AISs. The aim of this paper, through a case study, is to investigate the role of SBSC and try to highlight a relationship between the different designs of SBSC proposed by literature and different levels of integration of AISs designated to measure the environmental and social aspects. This work provides a theoretical contribution to the debate on accounting information system for sustainability and offers useful reflections for the practitioners about the potentialities and critical aspects of SBSC.

ABSTRACT. The aim of this article is to analyze the role that XBRL – eXtensible Business Reporting Language – a digital and open standard which is being widely adopted all over the world for business disclosure, could play within governmental financial reporting. Literature on this issue is poor, and this research topic seems to be particularly relevant: considering the strong need for governments’ information transparency strengthened by the recent financial crisis, XBRL could be a useful digital standard to push and improve governments’ accountability, and thereby preventing or avoiding potential future crisis. This issue needs specific research because the role of XBRL within governmental financial reporting is slightly different to the role of XBRL in business disclosure. The theoretical analysis is accompanied by a case study concerning the Italian Court of Auditors, which started using XBRL as a tool to collect financial information from Italian local governments.

ABSTRACT. Making or Do-It-Yourself is at the center of both academic and practitioners studies. Makers are described as an emerging community of self-described DIY-enthusiasts, tinkerers and hobbyists. For Digital Do-It-Yourself (DiDIY) we mean a new phenomenon based on two main factors. One is the widespread availability of devices (including, but not limited to, 3D printers) that make production of both physical and immaterial “objects” much easier and cheaper than it was even a few years ago. The other is the growing accessibility, often through open online communities, of the related knowledge, designs and other data. We aim at identifying the characterizing traits of a DiDIY-er in an organization. To do so we, first, presents Makers’ relevant attributes and then we draw on potential attributes pertaining to DiDIY-ers acting within a traditional (i.e. SMEs or Multinational) organizational setting. We present expected outcomes and we draw research directions for future works.

ABSTRACT. Looking through the SST lens, this paper discusses the influence in-dividuals have in the ICT standards development process. The paper draws up-on ideas from the Social Shaping of Technology (SST). A literature review on the role of the individual in ICT standards setting show the skills and attitudes and behaviour of the individual Working Group (WG) members are important factors. The preliminary findings from an ongoing study show that firms are generally well aware of the importance of their WG representatives. This is, however, not necessarily reflected in the standardisation-related training they receive. Likewise, the awareness that in standards setting employees do not necessarily represent their respective employer’s best interests does not seem to be particularly widespread.

ABSTRACT. The paper describes a decision-making exploratory modelling approach to simulate different situations leading to a sustainable consumption of energy. An Agent Based Model (ABM) is proposed in order to study the individual and collective behavioral changes toward environmental sustainability using ICT-based services, the SAM4SN (Spread of Awareness Model for Social Norms) model. It explores the role of awareness in the consumption of a resource. Simulating how environmental awareness spreads is an interdisciplinary issue that involves ICT, energy and environmental science, as well as social and behavioral sciences. The agents of SAM4SN represent households whose con-sumption of energy has to be reduced. Agents influence each others. Such in-fluence improves their awareness that, in turn, impacts on resource consump-tion. The social influence plays an important role in spreading awareness. The model includes the role of smart metering functions. The role of the sustainability tipping point in decision-making is introduced

ABSTRACT. The present study analyses individual learning in a computer-based simula-tion setting (business game). In particular, the study points out the im-portance of the team environment in stimulating individual states that may foster individual learning. By taking into account 402 individuals who partic-ipated in a computer-based simulation, we underscore that individual percep-tion of integration climate foster individual curiosity and decreases individu-al aggressiveness. Moreover, we outline that individual curiosity does have an impact on individual learning.

ABSTRACT. E-learning is pervading higher education, being a convenient training opportunity in a busy and demanding society. Despite being a popular phenom-enon both in research and in practice, e-learning is however far from being suc-cessfully implemented in any context. This is a matter of both inadequate explo-ration of the learners’ perspective and insufficient reflection about the implica-tions for the instructors. This paper focuses on the first aspect, surveying 277 university students about their opinion and experience of e-learning. The results are partially unexpected and expected: first, despite recognizing a positive fu-ture trend for e-learning, students are still confused with regard to its meaning and have a only limited awareness of its potentialities. Secondly, despite being familiar with its use, there is still a high percentage of students who haven’t used e-learning yet and who are uninterested in using it. Thirdly, e-learning seems to present more advantages than disadvantages, yet there are still many areas to work on to make e-learning really works.

ABSTRACT. The role of cloud computing in today's world of globalization has seen as a major contribution for application development and deployment. Many enterprises see cloud computing as a platform for organizational and economic benefit. Managing digital identities and access control for cloud users and applications remains one of the greatest challenges facing cloud computing today. The aim of the paper is to summarise the results of the ProCIDA research project funded under Regional Operational Programme "Insieme x Vincere", co-financed by the European Regional Development Fund, where a digital platform has been developed in order to simplify access to different kind of digital services (public and private) using the digital identity.

ABSTRACT. Deployment in Cloud of applications affected by restrictive security and dependability requirements, and currently considered too critical to be hosted on existing public Clouds, can be a challenge, but at the same time, a necessity for owners of mission-critical applications and services, and a new business opportunity for federated Clouds. In particular, new paradigms should be designed to leverage the greater scalability and elasticity offered by federated Cloud infrastructures, as well as tools should be developed to implement a more secure, resilient and performing inter-cloud ecosystem. Such solutions can enable application owners to control in a ner-grained manner the security and dependability of their resources across federated Clouds, in order to satisfy the same critical requirements achieved by hosting the application on its private Cloud. In this paper are discussed the main technical issues and challenges, which must be addressed to migrate mission-critical applications on public Clouds.

ABSTRACT. The widespread of cloud computing and services had modified IS architectures, well established and consolidated in the past. The changing force has pushed towards the adoption of IS models independent from traditional tiered-architecture, reducing both scale-up and down times, as well as possible interruption times due to migration to different infrastructures, like AWS Amazon, Azure Microsoft and the like: the Era of (software) Micro-Services. Traditional IS legacy architectures based their idea on a monolithic approach: all applications are hosted on single systems/virtual machines creating, as a matter of fact, a strong tie, and subsequent constraints, between application components. The Micro-Services new conceptualisation adopts the idea of a distributed system decomposing the legacy architecture in micro-components, each one with an independent life-cycle but interconnected and correlated. Two new concepts arise: “Continuous Integration”, i.e. CI, and “Continuous Delivery”, i.e. CD. Each Micro-Service is hosted within a single object denominated “container” with proper lifecycle and often with unikernel-operating system, with minimal set of executable libraries. The analysis goes in details through the “container” system introduced by Docker. The paper then discusses the new technological tendencies under the lens of Organisational approach to new development models and with respect to the emerging needs of security introduced with Micro-Services/Dockers.

ABSTRACT. Modern organizations, particularly in Healthcare, increasingly adopt knowledge Intensive Processes (KIPs) and use work teams to perform knowledge intensive tasks and coordination activities. Despite a growing in-terest on the topic of KIPs, studies analyzing the role of interactions among knowledge workers and their collaboration dynamics as drivers of process performance are still lack in the literature. This research aims to offer a methodological support towards a more quanti-tative and systematic analysis of such process dynamics. Thus, a state of the art is assessed by a structured and in-depth investigation of the academic lit-erature. Results focus on Sociometric badges / sensors as an innovative way and potential valuable tool to quantitatively analyze social dynamics of col-laboration in KIPs by measuring participant interactions and group behavior. Main benefits and possible alerts are identified and analyzed in order to pro-vide valuable directions for applications and further research.

ABSTRACT. Accountability to stakeholders has always been pivotal in supporting nonprofit organizations in legitimizing their existence within local communities and building public trust. The development of Web-based accountability tools has offered growing possibilities to communicate and engage in dialogue with stakeholders. However, nonprofit organizations are not yet fully exploiting the potential of the Web. By focusing on Italian bank foundations, this study explores the use of the Web as a tool for discharging accounts to stakeholders and involving them in dialogue. The data show that most of the foundations do not use websites to communicate interactively with their stakeholders, and communication is limited to one-way disclosure of information. The results suggest more steps can be taken to ensure increased responsiveness to community needs.

ABSTRACT. This paper reviews the literature in EHR and summarizes a few persistent challenges that EHR systems must address relating to security and safety of patients. A discussion on patient engagement and its connection with confidentiality in Health IT is followed by examples with an emphasis on the personal health record portal implementation at Kaiser Permanente. Next, through review of practitioner and architectural guideline documentation, a summary of concepts for EHR architectural considerations for privacy with the implementation of technologies such as access controls, encryption and data handling best practices. Two major initiatives are revealed: (1) The premise of patient engagement and (2) the guidelines for a “Robust Health Data Infrastructure Architecture” platform for Health IT.

ABSTRACT. This paper investigates the application of new technologies, especially social media, in the sport events management process adopting the value co-creation perspective. Specifically, we aim to evidence how the co-creation value concept can make the sport events management process successful thanks to the support of technology considering the idea of a public-private partnership, mainly an active role of consumers in giving feedbacks, opinions, suggestions, and criticisms about the same sport events. Technology, mainly information technology (IT) and internet, that deeply changed the social and economic activities, has been more and more applied in different areas in the sport sector, mostly in the sport events sub-field. On one side, new technologies facilitate the knowledge transfer in the sporting event management process, such as the Olympic Games; on the other side, the innovative techniques can affect significantly the communication and cooperative process between partners involved especially in the interactions between private and public partners in the perspective of co-creation value thanks to their collaboration. This theoretical study, conducted through a review of the literature, represents a research starting point that allows us to systematize and clarify the existing contributions on sports events and co-creation value expressed thanks to the adoption of new technologies and to identify new research perspectives. This paper may provide significant theoretical and managerial implications.

ABSTRACT. The paper presents early results of the first European applied game-jam network called JamToday. The JamToday Network was set-up in 2014 with the support from the European Commission Programme CIP-ICT-PSP being the first pan-European Network dedicated to applied game design. It brings together different types of partners (such as creative clusters, game companies, education and research institutes, public sector institutions, municipalities etc.) from various sectors, fields and expertise for running game jams across Europe to make a real change in making games on themes like eSkills, Health & Wellbeing and Learning Maths and applying them in learning environments. The paper presents the work achieved by the JamToday Network in the first two years and very concrete and practical tools and methodologies developed by the JamToday Network to support game-design approaches for learning environments from design to transfer and evaluation.

ABSTRACT. CS50 is Harvard Colleges introductory computer science course, that is enrolled mostly (94%) by students that have little or no prior programming experience. Building on the experience related to the online training for the Italian and International Olympiads in Informatics, we propose to adopt a customized version of oii-web in teaching CS50 like courses. Oii-web is an interactive online system, integrating the programming problems and the grading system used in several major programming contests, including the International Olympiads in Informatics (IOI).

ABSTRACT. Participatory game design has been conducted with children for eliciting their expectations for games for them. However, game design is a complex interaction design process: it takes various design tasks and demands different cognitive skills. This paper reflects on it considering the products of two participatory game design studies with children, conducted in two different years in diverse primary schools.

ABSTRACT. The massive expansion of mobile devices adoption is clear to see; people nowadays want to search and retrieve information in real-time, whenever and wherever they are. This phenomenon, and the related production of location and time sensitive data, is opening unexpected possibilities in different sectors, such as disaster management, epidemiology, traffic planning and indeed business management. Firms can now interact with their customers in real-time and, meanwhile, collect and analyze the data produced by these interactions. The mobile data analysis enhances the opportunities to understand and respond to customers quickly like never before. However, both in literature and managerial practice, it is still on going the debate about the effectiveness of using highly analytical and technocratic information processing in decision-making activities, respects to more heuristic and rule-of-thumb oriented ones. This study intends to clarify some aspects of the previous-mentioned debate employing a configurational perspective. The results suggest that the deployment of highly analytical activities with real-time data can lead to high organizational performance under specific combinations of external conditions. Whereas under different conditions less analytical information processing activities are sufficient to ensure high organizational responsiveness and performance.

ABSTRACT. Customer loyalty is even more important in the e-commerce since the costs of serving customers decrease as long as the customers' number increases. Convenience, variety seeking, trust, security, social interaction, returns policy are helpful elements to predict e-satisfaction, and this latter, constitutes the primary cause of e-loyalty. The aim of the paper is to better explore the impact of different drivers in enhancing the satisfaction and loyalty perceived by customer when purchasing online in a B2C context. Results show that not all the antecedents represent drivers enhancing customer satisfaction and loyalty. In particular, the constructs related to ease of use and trust on the e-retailer/s are found to be always positively linked to all the three dependent variables (satisfaction, repurchase intention and WOM), while monetary savings and security do not impact on these three outcomes. Considering the effect of return policy, it impacts both on satisfaction and overall loyalty.

ABSTRACT. The online Pharmacy benefit management (PBM) has been of a major interest recently due to the interest in the health care sector to cut off expenses and reduce costs. However, unless pharmacies incorporate the use of PBM in their system, the benefits will not appear. This research aims at presenting a theoretical model of pharmacist resistance of the online use of pharmacy benefit management (PBM) in developing countries by integrating the resistance to change, risk and technology acceptance literatures. This research proposes a model to investigate the relationship and effects of users’ resistance of online PBM usage and the enabling perceptions. This study shows the significance of integrating the user’s resistance in technology adoption research in general and the Pharmacy Benefit Management research in particular and attempts to provide a preliminary model that is expected to be tested on a larger scale in the future by using a survey data from a large sample of pharmacists . Addressing this gap in knowledge is very crucial for practitioners and scholars as well, to enhance their understanding of ICT adoption in the healthcare industry which may help them to bring e-healthcare in developing countries a step further.

ABSTRACT. The organizational and management literature argues that bureaucratic structures have failed to manage businesses dealing with turbulent markets or subject to rapid technological innovation. Starting from the creation of first electronically supported booking centres for accessing secondary care in Bologna in the late 80s and early 90s, the paper proposes the concept of platform organization as a meta-organization able to deal with this kind of markets. The fact is, though, that this concept offers a macro perspective falling short to shed light also on micro aspects at the basis of an endeavor such as the introduction of electronically supported booking centres. The stratecy-as-practice or strategizing is introduced for outlining a model that includes both the macro and the micro level.

ABSTRACT. This paper proposes an explorative study on voluntary information disclosure of the Italian IRCCSs joined to Facebook for sharing information outside organizational boundaries. Respect than prior research investigating the factors leading health care organizations, and the IRCCSs in particular, to use Facebook, this study moves toward understanding what information is disseminated through such social media. Using the content analysis methodology, we analyzed the Facebook official page of all Italian private and public IRCCSs. Results have shown that the Italian IRCCSs mainly use social media for sharing information about the following topic categories: brand and reputation, fundraising, and health care services.

ABSTRACT. We present a methodology to support innovation processes in business contexts. The methodology consists of three phases. First domain knowledge is collected by an innovation team composed of stakeholders, domain experts and knowledge engineers. This knowledge is used as source for creative sparks, which are representations of preliminary ideas for innovation. In the second phase of the methodology, creative sparks are used to ignite a collaborative activity by the innovation team, that may lead to identification of new innovative ideas. Such collaborative activity provides hints on how to search and select the creative sparks and how to organize brainstorming activities. In the third phase, selected ideas are tested in the specific business context. In this paper we focus on the first two phases and present an innovation management system to support them. In particular, we describe the CREAM software system that allows generation of creative sparks from a knowledge-base comprising predefined idea patterns, a domain ontology and a set of business rules. Although the proposed methodology is general purpose here we show an application in the business intelligence sector.

ABSTRACT. Citizens’ engagement and citizens’ participation are rapidly becoming catch-all concepts, buzzwords continuously recurring in public policy discourses, also due to the widespread diffusion and use of social media that are claimed to have the potential to increase citizens’ participation in public sector processes, including policy development and policy implementation. By assuming the concept of co-production as the lens through which to look at citizen’s participation in civic life, the paper shows how, when supported by a real redistribution of power between government and citizens, citizens’ participation can determine a transformational impact on the same nature of government, up to the so called ‘Do It Yourself government’ and ‘user-generated state’. Based on a conceptual research approach and with reference to the relevant literature, the paper discusses what such transformation could amount to and what role ICTs (social media) can play in the government transformation processes.

ABSTRACT. This paper looks through the keyhole of the video game industry by using online reviews as a vehicle to investigate about product sales. Video games players tend to gather in online communities where they actively participate in discussions, beta testing, helping each other in problem solving. These Internet experienced users provide valuable buzz noise that can be used to testify purchase and adoption of game titles. We built a database of more than half a million online reviews of video games sold in 2015, from leading social media websites, we then analyzed users’ ratings and we finally verified the relationship between this buzz and product sales and adoption. Our findings say that there is a positive correlation between the volume of online reviews and the worldwide units sold. Moreover, our research has shown that also negative online reviews increase the units sold, giving one more time the proof of the importance of the social media buzz to video game publishers. We believe these findings help companies in designing marketing campaigns by accurately allocating spending between different channels.

ABSTRACT. In our current Social media (SM) driven environment, it has become vital for start-up businesses to get acquainted with social networks in order to support the growth of their business. SM use has arguably become a key factor for nearly all start-ups and young enterprises growth and success (Matyka, 2012, p. 5). However, some start-ups have chosen not to use SM for their business activities and have managed to grow without it. This is considered particularly strange in the current digital era where SM is considered an obligatory technology to be capitalised. Therefore, an investigation of their perceptions and attitudes towards SM are assessed and their main contributors towards their success are identified. This study explores whether SM can influence start-up businesses and what its significance might be for their business activities. Furthermore, the study investigates what factors make a start-up business successful and how SM can contribute to those start-up activities. A literature review and ten interviews examine how some start-ups in Portsmouth are using SM and what benefits and drawbacks they have experienced. Finally, a summary of whether SM is a prerequisite for start-up success is revealed and what the main contributors to their success are.

ABSTRACT. New Development techniques with respect to cloud computing and e-Services had modified IS architectures which were well established and consolidated in the past. The new methodologies of (software, micro-) Services” has pushed towards the adoption of IS models independent from traditional tiered-architecture with the result of reducing both scale-up and down times as well as possible interruption times due to migration to different infrastructures. The (micro) services new conceptualization adopts the idea of a distributed system decomposing the architecture legacy in micro-components, each one with an independent life-cycle but interconnected and correlated. Each Micro-Service is hosted within a single object denominated “container” which has a proper lifecycle and often with unikernel-operating system with minimal set of executable libraries. The analysis goes into details about the structure and the development of (micro) services. The paper discusses the new technological tendencies under the lens of an Organizational approach to new development of e-Services the emerging impact on development of e-Services.