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Intro -- Preface -- Acknowledgments -- Contents -- List of Tables -- Chapter 1: Theory of Profit -- 1.1 Profit in Traditional Argumentation Way -- 1.1.1 Classical Economist's Thinking -- 1.1.2 Arguments of the Neoclassical Economic View -- 1.1.2.1 Alfred Marshall: Short and Long Term -- 1.1.2.2 Equilibrium Characteristics -- 1.2 Economic Governance of the Firm -- 1.2.1 Productive and Distributive Logic -- 1.2.2 Governance Structure and Transaction Cost -- 1.2.3 Definition Model of the Governance Structure: Williamson's View -- 1.2.4 Rediscussing Williamson's Model -- 1.2.5 Markets Served -- 1.2.6 Interdependence Between Production and Commercialization Strategies -- References -- Chapter 2: Profit Impact in Business Vision -- 2.1 The Concept of Profit in Business Vision -- 2.1.1 Profit and Profitability -- 2.1.2 Profit as a Business Objective -- 2.1.3 Problems in Maximizing Profit as a Business Goal -- 2.1.4 Theoretical Settings for the Purpose of the Enterprise -- 2.2 Profit as a Negotiable Income -- 2.2.1 Ricardian Return, Paretian Rent, and Monopolistic Annuities -- 2.2.2 Entrepreneurial Rents Theory -- 2.2.3 Managerial Rent Model -- 2.2.4 Rent Appropriation Theory -- 2.3 From Profit to Value Creation and Sharing -- 2.3.1 Stakeholder Views -- 2.3.2 Shareholder Views -- References -- Chapter 3: Smoothing and Earnings Management Policies -- 3.1 Smoothing -- 3.1.1 Capital Market -- 3.1.1.1 Stock Market -- 3.1.1.2 The Banking System -- 3.1.2 Governance -- 3.2 Real Earnings Management Policies -- 3.2.1 Earnings Management Policies Based on End-of-Period Valuations -- 3.2.2 Income Smoothing Policies -- 3.2.3 Big Bath Earnings Management -- 3.2.4 Income Minimization and Income Maximization Policies -- 3.2.5 Underlying Reasons for the Implementation of Financial Statement Policies -- References -- Chapter 4: Toward a Definition of Profit Smoothing.

PurposeThe study aims to explore the interplay between open innovation and intellectual property. Differently from previous studies, we argue that open innovation fosters firm's patenting activity.Design/methodology/approachWe use linear regression analysis to test model's hypotheses. Data are drawn from the Eurostat statistics and refer to a large sample of European firms (NACE Rev.2).FindingsThe findings confirm that open innovation fosters patenting activity in health care, also thanks to huge governments' expenditures in this market.Research limitations/implicationsThe study focuses solely on European firms and it adopts a traditional linear approach. So, we cannot exclude that different dynamics may occur across European borders. Future research should address this concern by focusing on multi-country comparative studies.Practical implicationsOpen innovation is the most suitable model for health industry, because it improves both innovation performance and intellectual capital of firms.Originality/valueThe study tackles an existing gap of the literature by considering how the presence of large customers impacts the strength of intellectual property protection.

Purpose
By considering the challenges of Industry 5.0, the purpose of this study is to analyze the role of heuristic factors in the technical qualities and emotions of Millennials and Generation Z (Gen Z) to assess their acceptance of the use of artificial intelligence (AI) devices such as robots. For this purpose, this paper uses the innovative AI device use acceptance (AIDUA) framework. This research evaluates the implications of human–machine interactions for the usage of robots and AI in daily life.


Design/methodology/approach
The proposed AIDUA model is tested using data collected from Millennials and Gen Z. First, a principal components analysis technique is used to validate each measure. Second, a multiple regression analysis using IBM SPSS 26.0 is conducted.


Findings
The results of this study suggest that human–machine interaction is a part of a complex process in which there are different elements determining individuals' acceptance of the use of AI devices during daily life. This paper outlines both the theoretical and practical implications. This study enriches the AIDUA model by connoting it with features and emotions belonging to the younger generation. Additionally, this research offers technology companies suggestions for addressing future efforts on technical performance and on the alignments of the expectations of young people in Society 5.0.


Originality/value
First, the originality of this paper lies in highlighting the binary role of emotions in triggering the use of AI devices and robots. Second, the focus on Millennials and Gen Z offers a new lens for the interpretation of longitudinal phenomena in the adoption of AI. Finally, the findings of this paper contribute to the development of a new perspective regarding a "heartly collaborative" approach in Society 5.0.

PurposeBusiness process management (BPM) supports the creation and capture of firm value. In a dynamic context, the current approach to BPM appears to be limited and static in the face of the challenges posed by the firm's open innovation (OI) ecosystem. The main purpose of this paper is to shed light on the value co-creation through the integration of OI principles and mechanisms of value system.Design/methodology/approachTo this aim, the paper suggested a conceptual integration of strategy and operations literature on OI and the firm's value creation system. This analysis adopted BPM lenses with specific attention to the alignment between value creation and value capture. Applying BPM lenses to the process of creating shared value sought the attainment of a comprehensive system of decisions articulated between strategy and operations.FindingsThe paper pinpoints key links between strategy models and operational planning, thus proposing a new framework that integrates the characteristics of value system and OI. The paper elaborates a new theoretical framework rooted in the extant literature conducted in BPM, business strategy and business model innovation (BMI) fields.Originality/valueThis paper aims to fill the gap in the literature in which strategy models are separately treated from the operational ones. This conceptual effort contributes to the extant literature by drawing upon a comprehensive frameworkand mapping the complex set of interactions between the firm's value chain and its innovation ecosystem.

PurposeThe purpose of this paper is to enrich the scientific and managerial debate on intangibles by placing the concept of key money within the broader concept of Intellectual Capital, and by proposing an evaluation approach for a portion of the latter, focusing the analysis on fashion retailers.Design/methodology/approachThis research focuses on the fashion industry, given that key money gains particular significance and accounted for in fashion retailers' financial statements. A comparative case study is presented with regard to the application of two evaluation methods proposed to some fashion retailers operating in Italy.FindingsThis paper defines a suitable placement for key money within the vast structure of intellectual capital. The research shows that the two methods give "very close" key money values, thus laying the foundations for a theoretical articulation of interest to be further explored in future researches.Originality/valueThe document represents a first in-depth examination regarding the evaluation and inclusion of key money in the intellectual capital. A further element of originality lies in having interpreted the key money in a perspective closer to the world of intangibles and competitive strategies, to the detriment of the previous (meagre) settings that placed it within the real estate branches of study.