Intangibles and Value Creation in Network Agreements: Analysis of Italian firms
Abstract
In the last few years there has been an increase in interest of European policy-makers in promoting SMEs, assigning a key strategic role to networks as a means of improving levels of innovation and internationalization in SMEs. This led the Italian parliament to introduce legislation – with Law 33/2009 – for network agreements, which are a form of strategic alliances, largely used for intangible purposes. The aim of this work is to ascertain to what extent the use of network agreements has contributed to increasing intangible resources in Italian firms and whether there is a correlation between the creation of intangibles and value creation in terms of improved economic and financial performance of firms. From the analysis emerged that network agreements have a positive effect on the ability of Italian SMEs to create intangible resources, and there is a positive correlation between the increase in intangibles and value creation.
Autore Pugliese
Tutti gli autori
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Venturelli A. , caputo F. , Livieri B.
Titolo volume/Rivista
MANAGEMENT CONTROL
Anno di pubblicazione
2014
ISSN
2239-0391
ISBN
Non Disponibile
Numero di citazioni Wos
Nessuna citazione
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Numero di citazioni Scopus
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Ultimo Aggiornamento Citazioni
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Settori ERC
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Codici ASJC
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