Search results

This study aims to highlight the fundamental elements about the potential knowledge ecosystems underlying the crowdfunding environment, providing a tentative analysis of the state of the art and suggesting a possible research agenda.

Based on a sample of 51 papers retrieved from the Web of Science (WOS) database, the investigation, implementing a bibliometric literature review (BLR), has examined the main metadata of the scientific literature that includes studies about crowdfunding and knowledge ecosystems.

The main research areas in the field, in terms of occurrence network analysis, seem to affect three main clusters (entrepreneurial ecosystems, business ecosystems and service ecosystems), being the role of knowledge (and consequent knowledge management) relevant mostly in regard to entrepreneurial ecosystems.

The research is intended to shed light on the potential connections, relationships and interactions between crowdfunding and the knowledge ecosystems that may emerge in the dynamics involving crowdfunding platforms, projects and operators, emphasizing the contribution of knowledge management in this respect.

This study aims to examine the impact of the COVID-19 pandemic on the working capital management (WCM) efficiency of resilient and nonresilient firms listed on India’s BSE 500 index. It focuses on key WCM components such as cash conversion cycles (CCC), accounts receivable periods, inventory conversion periods and accounts payable periods.

Panel data from 2012 to 2023 is analyzed using the System Generalized Method of Moments model. This study differentiates between resilient and nonresilient firms based on liquidity stress tests and cash flow performance before and during the pandemic.

Resilient firms demonstrated superior WCM efficiency, maintaining shorter CCCs, effective receivables and inventory management and stable payables. Nonresilient firms faced significant inefficiencies, including extended CCCs and slower receivables and inventory turnover, exposing gaps in their WCM practices.

This study is limited to the pandemic period. Future research could explore broader timeframes to understand the long-term effects on WCM.

Managers should enhance WCM strategies, focusing on cash flow optimization to strengthen firm resilience during crises.

Efficient WCM supports job retention, preserves supplier relationships and stabilizes local economies, contributing to broader community resilience during crises.

This study extends the resource-based view by emphasizing WCM as a critical internal resource that supports firm resilience during economic crises. It contributes new insights into how Indian firms adapted their WCM strategies in response to COVID-19.

This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.

The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.

The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.

The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.

From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.

The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.

This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.

This study aims to manufacture bimetallic bearings by achieving a sound deposition of bronze. Indeed, systems with rotating components use parts that reduce friction by allowing them to rotate freely. This is typically achieved with either rolling bearings or plain bearings. The last ones are usually made of self-lubricating materials, which may not excel in mechanical properties. An interesting alternative lies in bimetallic brass bearings, like bronze-steel combinations. However, they are limited in terms of available shapes and sizes due to challenges associated with the conventional manufacturing process.

This study addresses the problems of mechanical weakness and production limitations of conventional brass bearings by introducing the use of Hybrid Manufacturing techniques: Laser Directed Energy Deposition technology in combination with five-axis milling. Specifically, Cu89Sn11 was deposited on a C45 substrate by varying the number of layers, and based on the results obtained, two kinds of bimetallic bearings were produced.

The results of the one, two and five-layers samples indicate a sound deposition of Cu89Sn11, without defects such as detachments, cracks or porosities. The microhardness profile shows a decreasing trend from the substrate to the deposition zones. Bending and adhesion tests confirmed the excellent material bonding. Five-layers of Bronze were deposited on a C45 substrate to fabricate hemispherical and flat-face bearings.

This study validates the feasibility of expanding the new class of 3D-printed high-performance materials, highlighting the advantages of additive manufacturing technologies, such as the design and material mixing freedom, by manufacturing two kinds of bimetallic bearings.

This study analyzes the performance implications of adopting blockchain to support supply chain business processes. The technology holds as many promises as implementation challenges, so interest in its impact on operational performance has grown steadily over the last few years.

Drawing on transaction cost economics and the contingency theory, we built a set of hypotheses. These were tested through a long-term event study and an ordinary least squares regression involving 130 adopters listed in North America.

Compared with the control sample, adopters displayed significant abnormal performance in terms of labor productivity, operating cycle and profitability, whereas sales appeared unaffected. Firms in regulated settings and closer to the end customer showed more positive effects. Neither industry-level competition nor the early involvement of a project partner emerged as relevant contextual factors.

This research presents the first extensive analysis of operational performance based on objective measures. In contrast to previous studies and theoretical predictions, the results indicate that blockchain adoption is not associated with sales improvement. This can be explained considering that secure data storage and sharing do not guarantee the factual credibility of recorded data, which needs to be proved to customers in alternative ways. Conversely, improvements in other operational performance dimensions confirm that blockchain can support inter-organizational transactions more efficiently. The results are relevant in times when, following hype, there are signs of disengagement with the technology.

Lean production has been proved to be a cost-effective and efficient means of production that reduces non-valve added activities. Industry 4.0 (I4.0) is a technology-driven platform that allows machines to interact with other systems through artificial intelligence, machine learning, industrial Internet of Things (IoT), etc. that improve the production system with flexibility, quality and customization throughout the whole value chain. New approaches to digitization of lean production have recently been emerged and they are transforming the industry and increasing productivity throughout the value chain. Through this article, an effort has been made to review the research published in this field.

This paper reviews the literature published in various journals, the databases Web of science (WoS), ScienceDirect, Scopus, Emerald etc. were referred with a focus on lean concepts and tools and I4.0 technologies; it has been noticed that the integration of the lean tools with I4.0 technologies is a very effective tool for the industry.

It has been found in the literature published earlier in various journals that lean manufacturing (LM) is commonly acknowledged and considered a best practice to improve the productivity. It is concerned with the tight integration of people into the industrial process through continuous improvement which leads to value addition throughout the whole value chain by eliminating non vale added activities. The findings show that organizations can improve their productivity and flexibility with speed and accuracy by integrating I4.0 technologies with LM, which is foremost need of any industry across the world.

This article accentuates the connections between the principles and tools developed under the umbrella of I4.0 and those developed by the LM techniques, with a specific emphasis on how some of the principles and tools of I4.0 improve the implementation of lean principles dependent on the competence levels of the technology. Very few articles have been published in this area, and this paper is an original piece of research covering a review of extant research published in various journals.