ITAIS AND MCIS 2019: A JOINT EVENT: THE 13TH MEDITERRANEAN CONFERENCE ON INFORMATION SYSTEMS AND THE 16TH CONFERENCE OF THE ITALIAN CHAPTER OF AIS
PROGRAM FOR SATURDAY, SEPTEMBER 28TH
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09:00-10:00 Session 8A: General track
Chair:
Location: Sala Convegni
09:00
VALUE CREATION THROUGH DATA TRACKING TECHNOLOGIES IN THE FOOTBALL INDUSTRY - OBSTACLES AND DYSFUNCTIONAL EFFECTS

ABSTRACT. The use of Big Data has become an essential part of today’s business. Data is present wherever you turn your head, whether looking at new innovative business opportunities, optimization and automation of existing business models, or getting rid of old habits. Recently, different types of tracking technologies have been introduced in the professional football in-dustry, which offers the coaches full insight into how far players run, where they run, their directional shift, pace, accelerations, and how often and how long the players stand still. This technology offers an opportunity to optimize the sporting conditions of the teams through digital transformation. By applying the framework ‘Multidimensional Value Categories’, this paper contributes to practice by suggesting how tracking technologies can contribute to business value in professional football organi-zations, and to theory, by identifying obstacles and dysfunctional effects related to this value creation.

09:20
How are you? It depends. The importance of technologies and job contents.

ABSTRACT. This study investigates the relationship between ICTS and individuals’ wellbeing in the workplace. It examines how the dimensions of job content - creative vs. routine and intellectual vs. manual - can affect this relationship. The findings of the analysis, carried out on a sample of 5,513 employees in Europe (data source: WVS 2010-2014, the last available) demonstrate the importance of enriched job content and the positive role of ICT on individuals’ wellbeing. Moreover, it is demonstrated that the positive relationship between ICTs and wellbeing may be stronger and significant for workers mainly devoted to manual and routine tasks and weaker for creative and intellectual workers. The results offer stimuli for the debate on the effects of ICTs on employees’ wellbeing among scholars and prac-titioners in the fields of Human Resource Development and Management and Organizational Behavior, domains in which increasing attention towards the im-portant role of ICTs can be useful.

09:40
Customer Experience Formation in Online Shopping: Investigating the Causes of Positive and Negative Emotions during a Visit to an Online Store

ABSTRACT. This study explores customer experience formation in an online shopping context by investigating the causes of customers’ positive and negative emotions during their visit to an online store. Survey data collected from 1,794 Finnish online customers was used to identify individuals who experienced strong positive (N=138) or negative emotions (N=215) during their visit. The causes of emotions were studied by analyzing customers’ open-ended explanations attributed to their emotions. The findings show that various explanations for the emotions are offered. Three main themes were identified with respect to the causes of such emotions and related to: 1) the online store, 2) the sociomaterial environment, and, 3) the customer her/himself. Customers generally blame the online store for negative emotions, whereas positive emotions are mostly associated with oneself and one’s success as a consumer. Both negative and positive emotions are to some extent explained by the sociomaterial environment.

09:00-10:00 Session 8B: Socio-Technical perspectives for the future of work and society
Location: Aula Posillipo
09:00
PERCEIVED SMART-PHONES SECURITY IN DIGITAL LIFE

ABSTRACT. Smart phones and services have been providing modern life with great flex-ibility. Mobile phones are widely used for personal and business purposes and they may include critical and private information. This bring these de-vices to the target of cyber-attacks. Therefore, cyber threats should be taken into consideration while benefiting advantages of digital age. In this study we try to measure the security perception of smart phone users with a survey covering legacy and modern mobile operation systems.

09:20
DIGITAL EMANCIPATION: ARE WE BECOMING PRISON-ERS OF OUR OWN DEVICE?

ABSTRACT. Contemporary information systems in combination with high-speed internet, liberate individuals as they set them free from time, place and device restrictions of their everyday life. As a result, they blur the boundaries between work, social and personal life contexts. In this paper, we introduce the concept of digital emancipation to refer to the notion of freedom experienced by individuals due to the wide use of contemporary information systems. We argue that digital emancipation may have both a positive and a negative impact in each context as the individual may be at the same time be digitally emancipated, but also bound to the technology and its capabilities or limitations. We draw on existing literature to provide indications that digital emancipation is associated with both positive and negative experiences. We set the ground and motivate the need for an integrated theoretical framework for understanding the balancing effort of the digitally emancipated individual.

09:40
Data-imagined decision making in organizations: do visualization tools run in the family?

ABSTRACT. This paper reports of an experimental crossover between two different perspectives of organizational activities: decision making and data management. A converging direction of these two aspects of organizational routine could be that of comparing and coupling decision making steps, activities and characteristics with data visualization properties, capabilities and enablers of information sharing and assimilation. This study goes in this direction, by proposing an exploratory analysis of decision making models and data visualization characteristics in order to extract a set of common aspects between them. These connections may serve to investigate the strength of synergies between decision-making activities and data management visualization, their effectiveness for data-driven decision making and the margin of improvements with respect to the current decision routines in enterprises.

09:00-10:00 Session 8C: Digital Ecosystems: Trends, Perspectives and Opportunities
Location: Aula Mergellina
09:00
BLOCKCHAIN IN THE MIDDLE EAST: CHALLENGES AND OPPORTUNITIES

ABSTRACT. The Blockchain technology has attracted a huge attention from both industry and academia. De-spite the fact that there are great potentials of the blockchain, it is facing a number of technical challenges and social challenges. There is a substantial body of literature on the technical challenges and a limited number of researches that addressed the social challenges and opportunities of block-chain. Drawing on a multiple case study of twenty-one firms from six different Middle Eastern countries we synthesize the blockchain technology and IT in the Middle East literature to under-stand the challenges and opportunities of that technology in the Middle East. Our study identifies a classification of challenges and opportunities: Fine-tune challenges, estrangement challenges, sprint opportunities and act on opportunities and four associated factors: regulation, education, collaboration and culture. In doing this, our research extends and complements existing blockchain research and contributes to the IT literature in the Middle East.

09:20
Organizational Capabilities in Digital Ecosystems: An Empirical Approach

ABSTRACT. The diffusion of digital platforms enables the development of digital ecosystems where organizations, users and firms’ stakeholders virtually meet, influence each other and co-evolve. Consequently, organizations require to evolve their processes and capabilities in order to manage this digital ecosystem. The paper aims at understanding: (a) how restaurant managers perceive and approach to the digital ecosystem, (b) how they concretely manage the digital ecosystem, and (c) what organizational competences are useful to effectively manage the digital ecosystem. We follow an explorative approach trough a qualitative analysis of some businesses in the food and beverage service sectors.

09:40
Achieving trust, relational governance and innovation in information technology outsourcing through digital collaboration

ABSTRACT. Purpose Through an explorative case study, this paper provides insights on how the adoption of a digital collaboration tool i) can create a more trust-based relationship between ITO client and suppliers, and ii) can foster collaborative relationships that result in both operational and strategic innovation outcomes.Our case study is based on an ITO project developed by Infocert, the first Certification Authority in Italy, having issued and managed more than 4.500.000 qualified certificates of digital signature. The analysis and findings of Infocert case study emphasizes the positive influence of the digital collaborative media on trust as a component of relational governance and more importantly on ITO firm performance, particularly operational and strategic innovation outcomes.

09:00-10:00 Session 8D: Industry 4.0, co-creation and sustainability: insights from global digitalised production
Location: Aula Nisida
09:00
Organizational Impacts on Sustainability of Industry 4.0: A systematic literature review from empirical case studies

ABSTRACT. There is increasing interest in Industry 4.0 (I40) applications for organizations to act sustainable. Indeed literature agrees the I40 adoption technologies promises organizational benefits which leading to achievement of enduring sustainability and competitive advantage for organizations. However, there is a lack of a study which provides transparency confirming and summarizing those spawned organizational benefits. This paper aims at addressing this gap performing a systematic literature review analyzing I40 empirical case studies for detecting the spawned I40 organizational impacts on sustainability. We employed the triple-bottom-line (TBL) concept as sensitive device to confront different studies distinguishing among the sustainability dimension. We categorize and group I40 organizational impacts according to TBL dimensions. Review portrays an initial empirical knowledge regarding I40 organizational impacts on sustainability since 18 I40 empirical case study have found. Furthermore, literature review reveals that I40 applications mainly impact the economic dimension whereas few applications generated benefits for the remaining dimensions.

09:20
IT investment decisions in Industry 4.0: Evidence from SMEs

ABSTRACT. Organizational processes, production, business strategy, value creation and value delivery are undergoing significant change as result of emerging new technologies in industry 4.0 context. This has drawn attention across many countries and not only organizations, but also stakeholders and policy makers as the fourth industrial revolution. While Industry 4.0 has been widely investigated in large enterprises, yet to date, little is known about how SMEs with limited financial resources make strategic decisions in particular about IT investment on diverse emerging technologies. To close this gap, this paper focused on the propensity of SMEs in IT investment in an industry 4.0 context. We analyze the responses of 1889 Italian SMEs to Government policies designed to facilitate SMEs in adopting technologies for Industry 4.0. This study aims to contribute to alignment literature by highlighting the importance of IT investment as strategic decision in Industry 4.0.

09:00-10:00 Session 8E: Designing Smart Organizations. Novel theories, methods, and applications
Location: Aula Ischia
09:00
‘SMART’ FOR WHOM? UNCERTANITY AND INEQUALITY WIITHIN SMART ORGANIZATIONS

ABSTRACT. In this paper we draw on widespread qualitative data from a national study in Italy of creative workers across different professional profiles. We developed semi-structured interviews and organized focus groups with 70creative workers linked to a smart organization (SMD as a pseudonym) which involves around 8000 workers within the cultural and creative sector in Italy. SMD can be considered a smart organization as it promotes inclusivity for and between workers by implementing actions and services that reduces transitional costs and increases employment opportunities for the enterprise as labor intermediators By using the concept of ‘boundary work’ we explain the relational dynamics and processes at the intersection of cultural, cognitive and strategical aspects which foster inequality by shaping uncertainty among different SMD professional members. We analyze the process of boundary making and boundary blurring. Thus, we illustrate how inequalities are created by organizational strategies and business practices in SMD (boundaries maintenance).

09:20
IDENTIFICATION OF IT-NEEDS TO COPE WITH DYNAMISM IN COLLABORATIVE NETWORKED ORGANIZATIONS – A CASE STUDY

ABSTRACT. Collaborative Networked Organizations (CNOs) are increasingly common in current dynamic markets. The participants in a CNO try to achieve a common goal while acting on market opportunities. Information technology (IT) facilitates collaboration between participants within a CNO. In this paper, we show how CNOs cope with network-dynamics related to their IT-needs. Two sub-characteristics of network dynamics, respectively many-to-many relations and interaction patterns, will be investigated. In the end, we are trying to answer the question regarding what IT-needs CNOs have, to cope with CNO-dynamism. Based on a literature review we developed a framework on CNO-dynamism and executed a multi-case study within four CNOs. We conclude that all framework components are recognized within the CNOs. CNOs appeared to mainly cope with dynamics by using collabo-rative platforms, task management systems, and conference facilities.

09:00-10:00 Session 8F: Accounting, Auditing and Controlling in the information and digital age
Location: Aula Capri
09:00
Performance-Based Funding In The Italian Higher Education: A Critical Analysis

ABSTRACT. University performance is playing an increasingly important role in financing public institutions. This has resulted in higher competitiveness and stronger emphasis on efficiency and effectiveness and a propensity to hold universities directly accountable. However, assessment tools are not consistently able to measure the achievements of universities in a reliable way due to the lack of indicators that can assess performance objectively. Furthermore, the formulas that are frequently used to determine achievements are complex, and the raw data that feeds such formulas are not unfailingly reliable. The aim of this theo-retical study is underlining the potential criticalities of the performance-based approach in the Italian higher education system by critically analysing three of the main mechanisms that are employed to determine resource allocation. The paper also highlights the derived effects that influence the strategic choices and consequent actions that are implemented by universities.

09:20
Big Data and Data Analytics in auditing: looking for legitimacy

ABSTRACT. Legitimizing Big Data and Analytics (BDA) technologies in financial auditing practices would ensure their acceptance in the audit environment, and their use as a means to reconfigure the way audits are performed. Studies indicate that although these technologies can enhance audit quality and efficiency, there are also barriers that obstacle a broader adoption. Auditors should construct consensus around the use of BDA to make these techniques natural and uncontested. Basing on Power’s legitimacy production theoretical model, we interviewed 16 Italian auditors to analyse the legitimacy production process of BDA in auditing, the factors fostering or hindering it, and the actions auditors take or should take to enhance BDA legitimacy. Results indicate that auditors are still in the midst of a legitimacy construction process, where some consensus-building actions are already in place, but other relevant initiatives are still to be put in place by regulators, standard setters, auditees, and auditors themselves.

09:40
Understanding blockchain adoption in Italian firms

ABSTRACT. This study investigates individuals’ blockchain adoption behavior focusing on the Italian setting, and gathering perceptions from information systems practitioners and entrepreneurs. The aim of the paper is to understand what are the factors that push organizational actors to use the blockchain. To this aim we embrace the second version of the unified theory of acceptance and use of technology (UTAUT). The model was estimated using the structural equation modeling with partial least square estimation (PLS-SEM). Our results show that performance expectancy and social influence are factors that have a strong positive effect on people intention to adopt blockchain. Surprisingly, the findings unveil that experience has a negative effect on blockchain use intention. This allows us to argue that the technology under scrutiny has such a disruptive nature that individuals with previous experience look at it with skepticisms as its implementation involves a full re-think of all routines and practices.

10:00-11:00 Session 9A: General track
Chair:
Location: Sala Convegni
10:00
FACTORS INFLUENCING EMPLOYEES’ SUSCEPTIBILITY TO PHISHING EMAILS: THE ROLE OF EMOTIONS

ABSTRACT. Phishing is a deception method to gain sensitive information from an intended victim by using e-mails and web pages that appear to be from genuine people and businesses. To develop effective programs to fight phishing, researchers have adopted behavioural approaches to understand recipients’ motiva-tions, and beliefs in phishing detection. Past research shows that emotions play an important role in people’s decision making process. Therefore, in the present study, we investigate factors influencing employees’ phishing susceptibility from an emotion perspective. We argue that employees’ emotional attachment to their organization, their normative commitment to the organization, and their percep-tion of the urgency of the email can evoke positive and negative emotions in them, which in turn can influence their susceptibility to phishing attacks.

10:20
DYNAMIC BUSINESS MODELS: A COMPREHENSIVE CLASSIFICATION OF LITERATURE

ABSTRACT. Business models are vital to companies’ success; to stay competitive, companies continuously adapt and innovate their business model. The conceptualisation of business models has received much attention from prior research and the focus of research is shifting from a static perspective to a more dynamic perspective. This research is a comprehensive and up-to-date literature analysis of the concept of dynamic business models. To achieve a systematic and objective penetration of the research field, we used a classification framework consisting of 15 evaluation dimensions. We identified the main research streams on the topic and present the most relevant approaches, such as system dynamics modelling. A total of 42 relevant literature sources were found. Finally, we highlighted gaps for future research, such as a need for more detailed analyses of the interdependencies between the components a business mod-els consists of.

10:40
TANGIBLE INFORMATION TECHNOLGOY INFRASTRUC-TURE ASSETS AND ORGANIZATIONAL AGILITY: AN IN-VESTIGATION OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES

ABSTRACT. This paper investigates the role of tangible IT infrastructure assets –the portfolio of specific ap-plications to which a firm endows itself – in enabling organizational agility in the context of SMEs. Building upon past literature, we regroup tangible IT infrastructure assets into three cat-egories: IT for flexibility, IT for innovation, and IT for integration. Each category includes a se-ries of specific technologies (i.e., CAD, ERP, etc.). We theorize that each category positively in-fluences organizational agility, which in turn, has a positive impact on competitive performance. We employ a survey methodology to test the proposed hypotheses. One hundred and twenty-six manufacturing SMEs completed the survey. The results support the hypothesized relations. This research complements previous research that has studied intangible abstract constructs as an-tecedents of organizational agility, and it confirms the results of past research examining the agility-competitive performance link, and it addresses the scarcity of strategic IS research in SMEs.

10:00-11:00 Session 9B: Socio-Technical perspectives for the future of work and society
Location: Aula Posillipo
10:00
The Lack of Security Considerations in Organisations

ABSTRACT. This paper explores the lack of security considerations taken by organisations, with a specific focus of considerations taken around protecting personal data after the General Data Protection Regulation (GDPR) came into effect. This paper looks at secondary statistical data relating to reported security breaches/incidents prior to GDPR coming to effect with a comparison of data collected after its implementation. With the internet having over 3.5 billion internet users in comparison to 400 million in 2000, shows the exponential growth of online activities with no indication of stopping (Internet Society, 2017). This growth requires considerations to be taken around how organisations secure data and protect their customers as threats are continuously evolving along-side technology. GDPR is a new regulation and is supposed to regulate the way organisations handle, manage and store personal data for EU citizens (Trend Micro, n.d.).

10:20
SOCIO-TECHNICAL INTERPLAY IN A TWO-SIDED MARKET: THE CASE OF LEARNING PLATFORMS

ABSTRACT. The platform era changes how work is performed and enable transactions at a distance. The developments change role relationships, conditions for teaching and learning and create the possibility of a two-sided market. From a sociotechnical and social learning perspective, this paper aim for a better understanding of platforms in higher educational settings. We explore why and how digital tools and educational methods are used, how they can contribute to lifelong learning. For this purpose, we developed a didactic digital smorgasbord – consisting of ideas about pedagogy, technology, and how they interact with the subject being taught. Our findings shed new light on emerging challenges and tensions in the interplay between the constant change of technology and the change of what it means to work, be social, and manage everyday life. We argue that competences needed to attend to these socio-technical changes will be crucial for the future.

10:40
Smart GOALA: An Alternative Marketing Channel for Connecting the Peri-urban Marginal Dairy Farmers with the Urban Consumers in Bangladesh

ABSTRACT. The objective of this paper is to present a mobile-based conceptual model of marketing channel for connecting the peri-urban marginal dairy farmers with the urban milk consumers in developing countries, particularly in Bangladesh. It reports the results of one quantitative survey and four qualitative focus group discussions. The survey reveals that the farmers are deprived of getting fair prices of their product due to inefficient marketing channel. The study also explores that a technology-based marketing channels might help the farmers to overcome the problems. Based on these findings, the study proposes a mobile-based channel- ‘Smart GOALA’ –for connecting the peri-urban farmers with the urban consumers which will ensure them to get a better and fair price.

10:00-11:00 Session 9C: Digital Ecosystems: Trends, Perspectives and Opportunities
Location: Aula Mergellina
10:00
In vino veritas? Blockchain in the Italian wine industry

ABSTRACT. Transparency and traceability in food industry have become two central themes for both consumers and companies. On one side, consumer awareness rises and a more in depth information. On the other side, food manufacturers want to mitigate food safety risks, reduce coordination costs and frauds improving their presence on the market. In this scenario, innovative technologies and blockchain may have a major impact. Authors investigate the adoption of blockchain in the Italian wine industry and, in particular, the effects of blockchain on complex inter-organizational supply chain systems in which SMEs are engaged. A qualitative approach has been chosen in order to preliminary analyse both motivations that drives small Italian wineries to adopt blockchain technologies and advantages or drawbacks managers have identified during these pilot experiments.

10:20
The preferred learning styles of Generation Z: do they differ from the ones of previous generations?

ABSTRACT. A new generation, Generation Z (born after 1996), is currently in education and it will soon approach the job market. Knowing how they engage in learning is critical to design effective learning experiences. However, being the newest generation, it is also the least studied one. With this paper we aim to explore Gen Zers’ preferred learning styles. We collected data from 870 Italian MSc students and Executive Education participants to assess their learning styles using Kolb’s learning style inventory. We found that Gen Zers have higher preferences towards the assimilating learning style (combining abstract conceptualization and reflective observation), while Baby Boomers and Gen X prefer the accommodating style (combining active experimentation and concrete experience). There results conflict with the common stereotypes about the youngest generation, which see them as a generation that needs to engage in a highly informal, interactive and experience-based learning.

10:40
The evolution of (digital) learning models and methods: what will organizations and their employees adopt in 2025?

ABSTRACT. Today learning within organizations is the most important driver of people attraction, retention and engagement. While “why” and “how” we should learn is relatively well known, we know little about how individuals learn and how they would like to learn in the future. In this paper, we compare how much employees currently use different learning models (traditional or face to face, online and blended) and learning methods and how much they would like to use them in the future. We surveyed online 245 Italian employees and we discovered that respondents predominantly use face to face learning while aiming for more online learning and relatively more blended learning in the future. With regard to learning methods, our data highlight that there is the expectation to use less instructor-led lectures in favor of other more engaging learning methods. These results offer interesting insights for the HR function and the Business Schools.

10:00-11:00 Session 9D: Industry 4.0, co-creation and sustainability: insights from global digitalised production
Location: Aula Nisida
10:00
Connections between the promoting policies of the Romanian gas companies towards a sustainable consumption and the consumer protection

ABSTRACT. This study considers and defines the relationship between the policies the gas companies and gas distributors use in order to promote and encourage its customers to behave responsibly and maintain a sustainable consumption even in the highly debated activity sector, energy. Starting from the definition of sustainability, "meeting today's needs without sacrificing the ability of future generations to meet their own needs" (Sustainable Development Goals, 2030 Agenda, 2015), also known as sustainable development, companies underline and support the importance of such a development policy. Corporate Social Responsibility is an aspect of corporate governance through which companies have initiated a range of socially responsible actions that can be quantified in terms of sustainability and sustainable performance. These actions will be analyzed and researched during the article. The indicators will be measured and the main results highlighted.

10:20
INDUSTRY 4.0 AND THE GLOBAL DIGITALISED PRODUCTION. STRUCTURAL CHANGES IN MANUFACTURING

ABSTRACT. The globalization process and the new digitalized production have rapidly changed the structural organizational models of the major economies. To avoid the commoditization trap, globalization and price-advantage erosion, the manufacturing industries are moving from mass to customized production. They have servitized business operations, taking advantages of the new emerging and digitized technologies within the scenario of Industry 4.0 (I4.0). This paper recalls the most significant features of the scientific debate on this new industrial paradigm, and investigates the impact on the manufacturing sector, focusing on SMEs. It evaluates the effects on labour division, organizational models of production (agents-machines-organization), the “new” power structure, and the whole economy. It concentrates on the effects of technology on the labour market and organizational models with respect to SMEs and networks, and concludes that I4.0 could be an effective driving force for networking SMEs, despite a reduction of employees in manufacturing is likely to continue.

10:40
A Review of SD-Logic Resources in Information Systems

ABSTRACT. The evolution from a Goods-dominant logic (GD-logic) into a Service-dominant logic (SD-logic) is marked by fundamental changes in how we leverage resources for innovation. The current paper offers a review of SD-logic resources within the field of Information Systems (IS). It uses a scoping review method of papers from the senior scholars’ basket of journals and the two flagship IS conferences: ECIS and ICIS. The review is focused on examining the theoretical and empirical applications of SD-logic in order to develop a basic conceptual classification of resources within IS that contributes into understanding service innovation. Four main conceptualizations of resources were identified in the reviewed papers of which only two embrace resources as conceptualized in SD-logic. Also, the review suggests that the field of IS does not seem to have yet maturely embraced SD-logic and has not sufficiently made its way into dominant journals and conferences with the field.

10:00-11:00 Session 9E: Designing Smart Organizations. Novel theories, methods, and applications
Location: Aula Ischia
10:00
Business model innovation in SMEs engaging in innovation ecosystems. A decoupling perspective.

ABSTRACT. The diffusion of new technologies is posing firms to challenges, creating opportunities to develop radically new business models. SMEs are considered a driving force in most national economies, but at the same time they often suffer from lack of both financial and human resources. These weaknesses may be compensated by the participation in innovation ecosystems. The aim of this paper is to understand, through the lens of the institutional theory, how business model innovation can be implemented by both the relationships established within the ecosystem and the organizational capabilities of SMEs. To do so, the authors carried out an embedded case study on an Italian Industry 4.0 project. First findings show that innovation ecosystems could represent a strong driver for developing an innovative business model unless SMEs already own distinctive dynamic capabilities.

10:20
HOW DOES A PROJECT-BASED ORGANIZATION AFFECT THE SMART FACTORY’S DEVELOPMENT? ACHIEVING “SMARTNESS” THROUGH A “FLUID MOSAIC” ORGANIZATION

ABSTRACT. This research focuses on three projects-based organizations involved in a governmental plan in order to answer this research question: how and what types of project-based organizations can stimulate collaboration among research and industry towards the effective smart factory’s development? Data have been collected from multiple sources: documents, interviews and participant observation. From a preliminary analysis, it emerges that when coordination mechanisms are based on hierarchy, it is hard to transfer knowledge, making tricky the innovation development. Instead, when coordination is based on a mutual adjustment between partners, the information flow is natural, leading to more flowing processes. However, all these mechanisms depend also on the cognitive distance between the partners. Particularly, when the distance is low, the leadership style is democratic and coordination mechanisms are mixed, the resulting smart organization takes the form of what we called a “fluid mosaic” drawing on the concept developed in biology.

10:00-11:00 Session 9F: Accounting, Auditing and Controlling in the information and digital age
Location: Aula Capri
10:00
TELE HEALTH AND PHARMACIES: BENEFITS AND COCREATION OPPORTUNITIES, A CASE STUDY FROM ITALY

ABSTRACT. The aim of the study is to to explore how the implementation of a tele consulta-tion diagnostic solution carried out with pharmacies is able to improve quality and access of care through the co-production process of the service, and which are its organizational impacts on the health service ecosystem. The method adopted is an explorative case study, preceded by a rapid theoretical focus on telehealth and value cocreation facilitated by information technologies and telemedicine tools. The case study refers to the project concerning telecon-sultation diagnostic for heart diseases. The project, developed in Italy, involves a growing number of pharmacy and hospitals. The technology is based on real-time teleconsultation platform able to support clinicians with the telepresence of a specialist, offering different types of exams in pharmacy within the whole Ital-ian territory.

10:20
Port Industry 4.0: Which challenges for accounting, controlling and reporting tools in the organizational and operational processes for being sustainable performed?

ABSTRACT. This study investigates the main implications of Industry 4.0, including Internet of Things (IoT), Artificial Intelligence (AI), and all the new technologies, within seaports, outlining which role can be played by accounting and controlling tools, in the information management for making the organizational and operational processes more effective and efficient in meeting the issue of sustainability. Starting from a literature review on the issues investigated focused on seaports, we analysed the case of Hamburg port, where accounting and controlling tools, especially reports and disclosure sources, were investigated for evidencing the impact of technologies on this port in making its organizational and operational processes more effective and efficient in the perspective of sustainable performance. The results show the crucial role paid by accounting and controlling tools, thanks to new technologies, in the organizational and operational processes for sustainable smart ports.

10:40
Accounting Information Systems: the Scope of Blockchain Accounting

ABSTRACT. Distributed Ledger Technology - of which Blockchain is an example - is revolutionizing different sectors, creating new challenges and new opportunities. In this paper, we will investigate the impact of this technology on Accounting and Accounting Information Systems (AIS). The adoption of a Distributed Ledger Accounting presents extremely interesting characteristics, eliminating or redefining the role of entities external to the company, such as Banks, Insurance Companies, Certified Public Accountants and Auditors. Furthermore, we will try to outline the impact of this technology on AIS by hypothesising possible paths of development.

11:30-12:30 Session 10A: General track
Location: Sala Convegni
11:30
Cloud Sourcing and paradigm shift in IT governance: Evidence from Service Sector

ABSTRACT. Although cloud environment offers IT infrastructure and services, many organizations are today concerned with the security and privacy implications of cloud adoption. Considering the peculiar characteristics of cloud services and associated security concerns, we argue that cloud adoption not only challenges IT governance but also induce a paradigm shift in IT governance. This compels organizations to rethink their IT governance practices and processes to mitigate emerging risks. We conduct a qualitative case study in two large companies. This study will contribute to the literature on IT governance and IT outsourcing.

11:50
GENERATIONAL DIFFERENCES IN THE ADOPTION AND USE OF MOBILE ELECTRONIC COMMERCE

ABSTRACT. Understanding the way people think and react is paramount for defining how to better serve them with tailored products, services, and marketing strategies. The younger generations have a great dependence on mobile devices and hyperconnectivity, providing a potential for leveraging this tools for adding value. This study aims at exploring the differences between the so-called generations X and Y, so that a general glance can be obtained to define the main factors that should be taken into consideration when targeting such markets via mobile e-commerce. Our observations are based on the qualitative information obtained by undertaking focus group, and applying common tools of Content Analysis. The results suggest that there are indeed important differences in the ICT use between the generations. Additionally, we applied a survey to prioritize constructs, found in the literature, related to adoption and appropriation theories, cultural issues, and quality perception. to propose a general model.

12:10
STRATEGIC FACTORS ENABLING DIGITAL MATURITY: AN EXTENDED SURVEY

ABSTRACT. Over the last decade, new opportunities enabled by digital technologies have become the center of attention of companies. In fact, not only digital technologies transform businesses, but they also influence the way people interact and work. Organizations need to adapt to the rapid advances in the digital environment and shift their focus from digital transformation to digital maturity. However, it is still not clear which are the main strategic factors affecting the level of digital maturity of businesses. Based on a survey of 153 digital leaders, this study identifies key strategic factors of digital transformation and examines the relationship between them and digital maturity. Our results indicate that digital maturity is higher when a digital vision is shared by top management, where the vision is adequately communicated within the company, with employees requiring training in digital skills.

11:30-12:30 Session 10B: User-driven innovation in the public and private sector: participation, engagement and coproduction AND Traditional and Future e-Government: from e-Government 1.0 to e-Government 3.0
Location: Aula Posillipo
11:30
ICT IN HEALTH-CARE ORGANIZATIONS AS A PATIENT-ORIENTED SERVICE: THE IRCCS GAMMA CASE

ABSTRACT. The technology currently has a pivotal role in everyday life and for all kind of organizations, so in hospitals too. Communication tools minimize the importance of locations, allow information transfer and reduce clerical er-rors in a low-cost way, provided people's possession of an electronic de-vice. Feeling cared for and, at the same time, an integrated part of caring for ourselves or for loved one illness is much psychological help. Therefore, the right of information and of privacy should be a goal in relationships among physicians, patients, and hospital. 'Patient Empowerment' encour-ages patients to take an active role in the management of their health, thanks to the evolution of ICT, their application to health, and the awareness of pa-tients and caregivers. In this paper, we explore these topics through a case study, a good Italian practice in the health care field but also in communica-tion with patients

11:50
Power relationships in the co-production of smart city initiatives

ABSTRACT. Participatory smart cities promote urban development and transformation by involving citizens and communities in participation and co-production exer-cises. However, to take advantage of the citizens’ contribution to the success of smart city initiatives, interaction-defined and participation-based govern-ance infrastructures should be implemented that return power to the people. An exploratory study shows that how the smart city collabora-tive/participatory governance questions the traditional power relationships between city governments and citizens is a still underexplored topic. The pa-per aims to help bridge this theoretical gap by discussing citizens’ co-production in smart city initiatives from the point of view of the power rela-tionships. The main point of the paper is that to leverage the citizens’ smartness to develop a smart city, the power relationships between the city government and the citizens should be rebalanced, which entails a shift from a power-over domination-based logic to a power-with interactive and collabo-ration-based logic

12:10
EVALUATING COMPLEX GOVERNMENT SAAS THROUGH VALUE FLOW MODEL ESTIMATION

ABSTRACT. This paper presents an advanced methodology for evaluating complex government-specific SaaS, which enables comprehensive multi-dimensional evaluation of a wide range of aspects of them, and detailed evaluation of the provided complex and exten-sive functionality with respect to the requirements defined by relevant legislation; furthermore, it enables a rational identification and prioritization of necessary improvements. It is based on the estimation of multi-layer ‘value flow models’ of these SaaS from evaluation data collected from users. The proposed methodology has been applied for the evaluation of a complex SaaS aiming to support the wide range of activities of the Greek ‘Local School Committees’, which are re-sponsible for managing all government funding provided for the operation of all the schools in a specific geographical area, as well as all other income of them, and for covering all kinds of their operating expenses as well as purchases.

11:30-12:30 Session 10C: Digital Ecosystems: Trends, Perspectives and Opportunities
Location: Aula Mergellina
11:30
Relational Agency in software development collaborations: The case of the e-Demon project team in the UK eScience Programme

ABSTRACT. This paper presents evidence from a two-year developmental case study of an interorganisational collaboration involving actors from universities, manufacturers and hospitals seeking to develop a prototype for digital mammography. Using ethnographic methods, the paper illustrates how developing a productive team of experts involves an ongoing struggle to overcome the ambiguity generated during the course of the innovation process. In particular, it focuses on how actors with different cultural drivers, derived from different disciplines and institutional backgrounds, resolve (or not) the contradictions that emerge as they orientate themselves towards the object of their collective activity. Key finding is the deployment of relational agency, a joint and more powerful form of individual agency, as a central process to manage the ambiguity, uncertainty and low visibility of this mode of work.

11:50
Is this what you want? Looking for the appropriate digital skills set

ABSTRACT. Digital technology is the heart of the modern economy. Digital skills are then the reference point for many firms and workers. This means that employees should have skills to face change and at the same time have excellent technical preparation. Innovation and competitiveness of organi-zations are guided by today's skills, the so-called 21st century digital skills (DS). In this paper we analyse the DS related to the digital transformation in an Italian firm operating in the manufacturing sector, observing that DS are not adequately distributed among the firm departments. In particular, the desiderata (job descriptions) seem often not aligned with the expectations of the managers (interviews).

12:10
Too Much Is Never Enough: An Analysis of Smart-Devices Purchase Intention

ABSTRACT. Drawing on the assemblage theory and the concept of personal digital ecosystem, this study aims to investigate the willingness to buy a further smart device in order to increase the number of devices shaping the personal digital ecosystem. The analysis performed on a sample of 400 smart-devices users shows that continuance intention to use and dependen-cy are significantly and positively related to purchase intention. Further-more, the number of smart devices has a positive impact on the relationship between continuance intention and purchase intention. Interestingly, the results also show that for those users having a high number of smart devic-es, the relationship between continuance intention and purchase intention is significantly stronger at low levels of satisfaction.

11:30-12:30 Session 10E: Designing Smart Organizations. Novel theories, methods, and applications
Location: Aula Ischia
11:30
INDUSTRY 4.0 TECHNOLOGIES AND ORGANIZATIONAL DESIGN–EVIDENCE FROM 15 ITALIAN CASES

ABSTRACT. Current literature on Industry 4.0 technologies has mainly explored their relationship to the employment dynamics, or to the required competencies and emerging roles. This paper is complementing current literature with a perspective focused on organizational design. The aim of the paper is to explore how organizations are re-designed when Industry 4.0 technologies are implemented. The paper is based on 15 case studies carried out in Italian manufacturing companies and data was collected from 70 semi-structured interviews to relevant roles involved in the implementation of digital technologies. Results show that, when Industry 4.0 technologies are implemented, organizations are redesigned following an employee control-oriented or following an employee commitment-oriented organizational design. These results show that organizational design is the result of decisions, and is not determined by technology. The implications of our findings are presented and discussed.

11:50
Who designs what? A dwelling approach to the workplace and organization design.

ABSTRACT. A “co-design” approach to the workplace is becoming a more and more common choice for companies, as a way for creating empowerment, fulfilment and engagement, which are the key factors that contribute to the nowadays office equation: wellbeing=productivity. Using recent case studies, the article takes the move from the Ingold’s anthropological concept of “dwelling perspective” as a theoretical framework that allow us to rethink what co-design is and the relationship between technology, space and organization, underlying how a culture of technology in the workplace must be based on a culture of trust. Mov-ing beyond a quantitative and biometrical approach, technology, as enabler of and a constraint on human actions, allows companies to create a trust-based effective structuration of the organization that uses an IoT-based workplace as a responsive, resilient and malleable environment constantly co-created by the rela- tions of the actors on the stage.

12:10
Unwrapping Efforts and Difficulties of Enterprises for Digital Transformation

ABSTRACT. In the 21st century, there is a stage of transformation coming by IT, called “Digital Transformation”. Digital Transformation has created new potentials and challenges of how to utilize digital technologies in real business. However, enterprises are struggling with aligning suitable digital strategies and actions, since there is a complexity in IT management, and a scarce of research has been made how enterprises could make systematic approach to Digital Transformation. Therefore, we conducted case studies for exploring a key strategic theme for those enterprises toward Digital Transformation. As result of our analysis from eight cases, three key topics have been discovered for the enterprises to consider toward Digital Transformation: Customer Experience, Strategic Intent, and Ecosystem. The result of the research contributes to a better understanding of what struggle enterprises have in Digital Transformation by showing a practical approach for real businesses, as well as demonstrating the possibilities for future research directions.

11:30-12:30 Session 10F: Accounting, Auditing and Controlling in the information and digital age
Location: Aula Capri
11:30
Why CFOs use Big Data Analytics? A theoretical analysis

ABSTRACT. Big Data Analytics (BDA) is an emerging technology, which can be employed in some different ways and that is being used in many businesses and management areas. Recent studies focus their attention on it as a strategic tool investigating factors that can influence its usage. The scope of this paper is to develop a preliminary literature review in order to analyze which are the main theories and determinants used to explain the usage of BDA by CFOs. Numerous researches use different theories to analyze the usage of BDA. Our analysis show that the main theoretical frameworks are the following: Theory of planned behavior (TBP); Utility theory; Innovation Theory (DOI); Technological Organizational and environmental theory (TOE) and Human capital theory. Within these theories, the determinants used to explain the use of BDA could be articulated in four categories: environmental, technological, organizational, human capital attributes.

11:50
How does information system success come about in interorganizational networks of public services?

ABSTRACT. The paper investigates how the success of an information system in an interorganizational network can be gained over time. Particular attention is focused on the network of home care integrated services to non self-sufficient elderly people (over 65). The DeLone and McLean's conceptual model of information system success (1992; 2003; 2016) is taken in consideration to understand changes in the quality of information system. The analysis highlighted the importance of the "governance of the information system" at the interorganizational level.

12:10
Improving the Invoice Allocation in Accounting – An Account Recommender Case Study

ABSTRACT. Although rule-based automation increasingly pervades accounting departments, many activities cannot be tackled by it. We follow a design science research approach to propose five design guidelines for integrating cognitive automation in the purchase-to-pay process, more specifically, in invoice processing. Based on a case study in one of the largest chemical companies, we build a prototype for an account recommender that makes the handling of more than 500,000 invoices without purchase order per year more efficient. In order to do that, we evaluate different combinations of invoice fields as well as different levels of confidence and coverage. Our guidelines address five topics: (1) Truly understand the business need. (2) More data can only get you so far. (3) Give the machine a good starting position. (4) Computing power is crucial and (5) do not burn your bridges yet (manual intervention).