Nota sul convegno AIDEA di Ancona. Nodi irrisolti e punti di ripartenza in tema di risorse immateriali

The yearly conference of the Italian Academy of Business Administration (Ancona, September 2009) was devoted to "The intangible resources and Business Administration". It was the occasion to discuss many papers about a wide range of topics concerning different kinds of firms and different managerial functions as well as management, accounting ad reporting problems, whereas the three opening speeches outlined some problems emerging from the theoretical point of view and raised the question of reshaping the guide-lines for developing research activities. This note reminds these items: how production and dissemination of knowledge can be optimised in view of the value creation, how to disclose intangible resources to fill the gap between market and book value, how to control the link between intellectual capital and value creation in order to support decision process. At last in the note is pointed out that these items regard basic problems concerning the nature of firms and managerial activities as well as models and tools useful to control corporate systems.