International Journal of Digital Culture and Electronic Tourism
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International Journal of Digital Culture and Electronic Tourism (2 papers in press)
The integration and measurement of digital innovation in public schools by Selena Aureli, Domenico Consoli Abstract: At the EU level, there is wide consensus on the necessity to incorporate digital technologies at all levels of education to prepare young school students for the future. In Italy, many innovative projects have been launched since the initiation of the National Plan for Digital Education in 2015. However, it is not clear how this innovation strategy has been or should be integrated into existing strategic objectives. Empirical data, based on desk research and interviews, indicate that managerial tools and reports used by public schools do not clearly include digital innovation among the key areas of self-reflection, nor help school leaders to visualise the possible outcomes generated by digital technologies. Therefore, the paper elaborates on the advantages of a strategic control system like the balanced scorecard, contributing to the debate on what extent measurement in public sector organisations can be based on frameworks originally developed in a private sector context. Keywords: digital innovation; school; management control; EFQM; balanced scorecard; information technology; planning; improvement. DOI: 10.1504/IJDCET.2022.10046577
Exploring how companies disclose the digital transformation in the 'content elements' of the integrated report by Manuel De Nicola, Anna Maria Maurizi Abstract: At present, the link between the deployment of new technologies and the integrated reporting (IR) processes is a topic of growing interest. The relationship between digital transformation (DT) and IR represents an underexplored field. After analysing from a theoretical point of view the emerging profiles both of IR and DT, this research investigates a sample of European companies included in the International Integrated Reporting Council (IIRC) database. The aim is to analyse the positioning of the information about DT within the 'content elements' and to assess its different dimensions. The main findings show that the companies under analysis reported more information about DT in 'organisational overview and external environment' and in 'strategy and resource allocation'. Furthermore, technology-intensive sectors reported more about DT. Given the preliminary nature of the study and its findings, it paves the way for further research on the topic. Keywords: digital transformation; smart technologies; artificial intelligence; AI; internet of things; IoT; big data and analytics; BD&A; content elements; CEs; content analysis; integrated reporting; IR. DOI: 10.1504/IJDCET.2022.10046578