Irene Vivas Lalinde, Cristian Matti, Julia Panny and Blanca Juan Agulló
The purpose of this paper is to highlight the potential of innovation platforms to realise SDGs targets by focussing in sustainable innovation process related to infrastructure…
Abstract
Purpose
The purpose of this paper is to highlight the potential of innovation platforms to realise SDGs targets by focussing in sustainable innovation process related to infrastructure and industrialisation.
Design/methodology/approach
Analysis of different policy documents, reports as well as a series of interviews and participatory processes run in 2016–2017 of the EIT Regional Innovation Scheme programme to prototype a knowledge triangle integration (KTI) index.
Findings
Preliminary findings show that EIT Climate-KIC operates as an innovation platform that mobilise resources to increases capabilities for climate innovation.
Practical implications
The paper contributes to a better understanding of the complexity of the efforts needed to tackle climate innovation regarding resource mobilisation for KTI processes by focussing on how platforms work in a bottom-up way.
Originality/value
Mechanisms and processes that consolidate local knowledge and strengthen relational assets with regards to climate innovation are important for the realisation of some of the 169 targets of the 2030 Agenda.
Details
Keywords
Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo and Matti Skoog
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of…
Abstract
Purpose
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.
Design/methodology/approach
The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.
Findings
The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.
Research limitations/implications
This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.
Originality/value
The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.