Enabling innovation.

Silvana Revellino

Enabling innovation.

Essays on intellectual capital, control and the ontology of IT artefacts

This book provides a comprehensive framework for the analysis of innovative organizational social settings by assembling three essays examining the intersection between intellectual capital, management control systems and the rhetoric of IT artefacts in enabling innovation. Based on the case of development of a technological device in Autostrade, the study explores the organizational and social context that enables the Telepass innovation, the social role and social effects of innovation and the main managerial accounting tools.

Edizione a stampa

30,00

Pagine: 224

ISBN: 9788856824582

Edizione: 1a edizione 2010

Codice editore: 365.801

Disponibilità: Discreta

This book provides a comprehensive framework for the analysis of innovative organizational social settings by assembling three essays examining the intersection between intellectual capital, management control systems and the rhetoric of IT artefacts in enabling innovation.
Based on the case of development of a technological device in Autostrade (an international leader as service provider and system integrator in the sector of infrastructures and networks for motorway mobility), the study explores the organizational and social context that enables the Telepass innovation, the social role and social effects of innovation and the main managerial accounting tools, which lead these effects by activating chains of translations.
This book challenges the traditional paradigm that views accounting and control as detrimental to innovation and suggests that management control systems can be used and mobilised towards innovation purposes. It is not primarily concerned with the question of the boundaries of controls, as previous studies did, rather it is more concerned on their interaction with the development of the innovation.
This book addresses these issues and suggests that managerial accounting tools, as mediating instruments between social arenas and markets, offer not only the knowledge base architecture for developing innovation but they change and adapt over time and become part of the innovation itself.

Silvana Revellino is Research Associate at the Department of Operation Management at Copenhagen Business School, Denmark. Before joining CBS in 2009, she obtained her PhD in Economics and Management of Technology at the University of Bergamo, Italy. Her research focuses on the role and effect of management control technologies in innovative organizational social settings. She is interested in translations and interpretations made of accounting inscriptions. Her current areas of research include Innovation Management, Accounting and Management Control, Intellectual Capital and Knowledge Management. Address for correspondence: Copenhagen Business School, Department of Operations Management, Solbjerg Plads 3, DK 2000 Frederiksberg, Denmark.



Giorgio Donna, Preface
Introduction
Research groundwork and its methodology
(Introduction; Social theorization and the objectives of social research; Philosophical Assumptions in social theory; Giddens' Theory of Structuration; Methodological Implications; The method of case studies and generalization in social theory; Methods used in the case study; The empirical site)
Retracing techno-political associations: The interplay between political and technical capital in the generation and diffusion of innovation
(Introduction; The Intellectual Capital conceptualizations: disaggregation versus integration; Forum human and organizational to political and technical: the meaning of a movement; Conceptual framework; Narrating a "pervasive innovation": the Telepass story; Beyond radicalness and incrementalism; Political and technical capital: the two collective entities of the accumulation factor; Conclusions and implications)
Management control system: mediating intruments for innovation
(Introduction; Change, stability and management control systems; The formal and the informal in MCS; Controlling innovation: reflections on Simons' interactive use of management control systems; Some Giddensian concepts assumed in this work; The case: the management control at Autostrade; Some reflections on controlling innovation: Simons' interactive use of MCS versus visioning MCS; Conclusions)
On the ontology of IT artefacts
(Introduction; Framing the ontological problem; Exploring an IT artefact: Telepass and its empirical context of use; Conclusions and implications)
Conclusions
Acknowledgements
References.

Collana: Economia - Ricerche

Argomenti: Economia e gestione aziendale

Livello: Studi, ricerche

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