This paper provided a novel definition of customer knowledge management (CKM) as the logical intersection of customer relationship management (CRM) and knowledge management (KM). The main aim was to investigate the digital technologies supporting small and medium enterprises (SMEs) operating in creative industries in their customer knowledge management strategies. To achieve this aim, a survey involving 73 handicraft and/or retail SMEs operating in luxury jewelry industry was conducted. The survey results pointed out that in a few years the scenario has changed and that surveyed SMEs make more intensive use of traditional technologies supporting customer knowledge management processes rather than more innovative digital technologies, which are also cheap and easy to use. This finding showed the difficulties of SMEs operating in creative industries to be responsive to the rapid technological changes that are affecting CKM, as well as the lack of support from information technology vendors in the decision-making process for choosing adequate digital systems.
10 December 2021 in Accounting, Auditing & Accountability Journal
Purpose: This paper aims to design, build and evaluate a blockchain platform in the accounting domain, taking an ecosystem perspective. To achieve this aim, the research provides evidence for developing a decentralised architecture rooted on blockchain technology, designing a proof of concept and modelling an accounting blockchain-based system.Design/methodology/approach: Moving from the analysis of previous literature and leveraging on the design science approach, this paper provides a framework grounded on the main pillars of blockchain and accounting functions, identifying technical and non-technical issues that must be addressed embrace blockchain technology's full potential.Findings: We propose and discuss a conceptual framework for a blockchain-based accounting context, moving from the identification of a typical accounting scenario. The framework is organised around three scalable levels: the first level is a technological infrastructure based on a distributed database with peer-to-peer storage; second, in the intermediate level, increasing control levels are assured through permissions and validation and third, in the higher level, the system provides the integration of business and security applications. The deployment of this system relies on a private network of nodes that validates transactions.Practical implications: The proposed conceptual framework about blockchain development in accounting allows closing the knowledge gap between blockchain developers and accounting experts by suggesting technological and strategic issues for practitioners.Originality/value: We provide practical guidelines to design and adopt blockchain in the accounting domain.
1 April 2021 in Technological Forecasting and Social Change
Managing sustainable practices has received increasing attention in the field of supply chain management to tackle environmental, financial and social issues in an integrated way. However, extant research still lacks a systemic framework explaining how sustainable practices can support individual companies to promote orchestration, collaboration, and coordination in the entire supply chain. This paper aims to provide a systemic framework including a taxonomy of sustainable development practices supporting individual firms in managing supply chain relationships. The proposed framework seeks to connect the supply chain practices and the technological systems that support them. Specifically, the findings highlight the relationship between technology capabilities and supply chain practices, focusing on the benefits their interaction brings to the complex dyadic relationships of supply networks. Finally, this study outlines promising future research directions for scholars and practitioners operating in the field of sustainable supply chain design and supply chain relationship management.