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.


Tutti gli autori

  • 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

Ultimo Aggiornamento Citazioni

Non Disponibile


Numero di citazioni Scopus

Non Disponibile

Ultimo Aggiornamento Citazioni

Non Disponibile


Settori ERC

Non Disponibile

Codici ASJC

Non Disponibile