Purpose: In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for future research. Design/methodology/approach: This study develops a structured literature review (SLR) of the extant research concerned with IC measurement and reporting, using a comprehensive sample of 1,021 articles extracted from the Scopus database. Findings: The findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management of IC in organizations; other. Overall, findings indicate that IC measurement and reporting are highly researched topics that continue to attract the interests of scholars. Finally, the SLR analysis has allowed outlining a future research agenda, with particular reference to the IC evaluation method and internal and external IC disclosure research areas. Research limitations/implications: The main limitation of this research lies in the manual screening of relevant studies, which entails some degree of subjectivity. Furthermore, another limitation research could be considered the use of a single database (Scopus). Originality/value: The present study brings potential contributions for scholars and practitioners. From a scholarly perspective, the paper provides a systematization of scientific contributions that have dealt with IC measurement and reporting. In particular, it contributes to the scholarly debate bringing into focus various IC measurement and reporting issues in the landscape of private and public organizations. Referring to practical implications, our research supports the strategic use of IC measurement and reporting as a key lever for improving the management of firms. Using an analytical framework that combines insights from the agency, stakeholder and legitimacy theories, this study highlights that IC reporting activity should be used strategically as a means to engage with all firm's stakeholders, in particular with a view to reducing information asymmetry and improving firm reputation.

Purpose: Recent socioeconomic events, not least the Covid-19 pandemic, have led farms to rethink their traditional production methods. Innovation, new technologies and the establishment of relationships could be crucial for farms to remain competitive and sustainable over time. These factors can be assumed as structural and relational capital, two of intellectual capital's components. In this stream, the aim of this paper is to analyze how structural and relational capital could contribute to farm's sustainability in terms of competitiveness during its normal life cycle and in terms of resilience during an uncertain period, such as the coronavirus emergency.Design/methodology/approach: The paper is supported by the qualitative methodology of a single case study. To reach the declared goal, the paper applies the C.A.O.S. (Characteristics, Ambience, Organizations, Start-up) model, an interpretative model for analyzing the small and medium enterprise dimension. In this way, the main aspects that allowed the farm to be competitive and to react at the emergency period were described.Findings: The findings show that innovation technology involved the farm's internal processes, improving execution, control and feedback phases. Thanks to the two main introduced innovations, the farm reduced staffing costs and minimized cultivation risk related to climatic factors. These innovations are the main factors allowing the farm to increase its efficiency. Moreover, the proactive and reactive roles of the structural and relational capital to face the emergency period are confirmed.Originality/value: The paper contributes to the literature in several ways. Regarding innovation literature, the paper shows how technology helps farms to improve their performance and their global competitiveness. Insight into structural and relational capital enhances the knowledge of intangible assets, such as intellectual capital. In the light of the Covid-19 emergency, the work demonstrates how the main resilience factors (proactive, i.e. structural capital, and reactive, i.e. relational capital) ensure the farm's survival.

Purpose: Women-led enterprises can count on intellectual capital (IC) to implement a knowledge exchange process, improve managerial skills and provide themselves with more certain and reasonable financial resources. Recently, the literature has recognized a new paradigm of innovation, known as open innovation (OI) that emphasizes the strategic importance of relationships for knowledge development. The paper, first, aims to investigate if IC can support female agri-start-ups’ innovation process. Second, the aim is to analyse the ways in which IC supports female agri-start-ups.Design/methodology/approach: The work uses a qualitative methodology and a multiple case study supports the paper. Data were acquired using direct semi-structured interviews. To read and interpret them, the authors resorted to the C.A.O.S. model that permits examining the direct relationships in terms of relational capital (RC) and also, observing the effect produced by the relational circuit in terms of human capital (HC) and structural capital (SC) in small and medium enterprises.Findings: Findings reveal that RC plays a fundamental role in innovative start-up's development. The S-C and S-O links support business management and help fill the gender financial gap. This leads to improving entrepreneurial skills (HC) and promoting internal innovative solutions (SC). The S-A links can help the entrepreneur acquire more awareness of the market and compete better.Originality/value: The research contributes to IC and gender studies, with a specific focus on RC and the innovation process. Although the literature has already investigated the role of RC in female entrepreneurship, only few previous research have conducted a qualitative analysis about the relationships established in the peculiar context of innovative agri-start-ups.

Purpose: The transition from industrial to social economy and from knowledge produces a paradigm shift, which is the space in which new professions, new values and even new forms of financing are shaped. The purpose of this paper is to analyze the phenomenon of crowdfunding, and the specific focus is the small- and medium-sized enterprises’ (SMEs’) dimension, typical in startups firms. This work discusses the main thematic areas in the scientific literature on the phenomenon of crowdfunding (RQ1) and how is crowdfunding treated in SMEs’ dimension (RQ2). Design/methodology/approach: To analyze the literature, this study uses structure literature review methodology. To answer RQ1, the articles in the SCOPUS database on the theme of crowdfunding were surveyed. To RQ2, the analysis focused on the combined theme between the crowdfunding phenomenon and the SMEs’ dimension. Findings: The study shows that from the scientific point of view, the treatment of the crowdfunding phenomenon is strongly developing in many research areas. The most recurrent are those that deal with studies linked to socio-geographical and institutional contexts and those that analyze individual behavior of investors and crowd funders. Residual area remains the one dedicated to SMEs, where this research has led to poor results. Originality/value: This paper implements the studies on crowdfunding, a phenomenon that is rapidly expanding worldwide. Particular attention is paid to startup firms, and the business dimension was studied for SMEs, for which it was initially conceived and investigated. Future work will try to apply the results of this research into a case study about an Italian startup firm.

The aim of the paper is to provide an overview of the current literature of this business phenomenon with regard to gender studies and to point out what is substantially happening and what has happened in the Italian economic context. The main research questions were RQ1: How is the phenomenon of female Startups treated from a scientific point of view? RQ2: Which is the Italian situation of this phenomenon? The methodology used is both qualitative and explorative. A bidirectional analysis has been carried out for this purpose. In order to expand the first research question (RQ1), an analysis was carried out of the articles in the EBSCO database on the topic of female startups. In order to expand the second question (RQ2), an analysis was carried out on the data concerning the phenomenon of female startups, using the register of companies held at the Chambers of Commerce which were territorially competent. Our research, carried out within the Italian economic context, demonstrates how the phenomenon of Woman Startups (WSU), even if it is widely expanding, is inherent in all the typical elements of female entrepreneurship, as reported in the literature by gender scholars. The main factors that emerge for the WSU are the small size and the undercapitalization in the startup phase. This work contributes to the expansion of studies on the topic of startups in the context of gender and can be useful to the social context, new entrepreneurs, and practitioners of the sector.

Purpose: The lockdown imposed to avoid the increase in the number of infections caused by the pandemic emergency declared in January 2020 has unavoidably compromised the normal functioning of the Universities. They have been forced to stop the operation of their traditional student-oriented activities. In this light, the present work aims to analyse how traditional Italian Universities continue to deliver services to their students during the emergency.Design/methodology/approach: Qualitative explorative research was done. The paper used a multiple case study focused on two main public universities located in Rome (Italy). The data was collected using action research with participant observation. The activities observed before and during the health emergency are those related to the second mission and their services.Findings: Until the pandemic emergency arose, in the organizations analysed, the work was done traditionally. When the lockdown started the main instruments adopted to teach and provide the related services to students were the digital tools. Therefore, these devices represent how these organizations could immediately react to face the challenge arising from the impossibility to physically meet the students while continuing to support them in their educational path. Based on the findings obtained these universities fall into the “corporate entrepreneurship” definition.Research limitations/implications: The present work has managerial and academic implications. The academic implications can be summarized in two main points: the work (1) promptly analysed the changes necessary to overcome the problematics caused by the pandemic emergency; (2) contributes to the debate concerning the transfer of knowledge using digital tools and their relevance on the intellectual capital. One of the limits of the work is that only two Italian traditional universities are analysed and that the study focuses on universities located in a same city.Practical implications: On the other hand, in referent to managerial implications, this paper highlights how the corporate entrepreneurial view could be useful to support an inspected challenge that could happened in a certain historical period. Therefore, a real implementation of the entrepreneurial concepts is preferred.Originality/value: The paper discussed an original and contemporary topic not yet investigated since it refers to the Universities' reaction to the pandemic emergency in 2020, with the focus on their ability to maintain the intellectual capital value and give more points that could be investigate in the future, as, e.g. a selection of more than three traditional universities or with a comparative case study, useful in highlighting the strengths and weaknesses of the decisions taken in different contexts, considering: (1) telematic universities and traditional universities; or (2) universities located in other countries. Another future line of enquiry could be to focus the analysis on the effective quality of the MOOCs applied at the universities' activities, using the students' opinions obtainable through OPIS (Rilevazione Opinione degli Studenti) or through direct interviews.