Eduardo Tomé, Gaby Neumann, Justyna Majewska, Szymon Truskolaski (editors) Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2018 – Poznan, Poland, 11 to 13 July 2018 ISBN 978‐999‐54182‐0‐6; Proceedings of TAKE 2018 ‐ Theory and Applications in the Knowledge Economy Conference; Editors: Eduardo Tomé, Gaby Neumann, Justyna Majewska, Szymon Truskolaski; Suporte: Eletrónico; Formato: PDF / PDF/A Copyright The Authors, 2018. All Rights Reserved. No reproduction, copy or transmission may be made without written permission from the individual authors. Papers have been double‐blind peer reviewed before final submission to the conference. Initially, paper abstracts were read and selected by the conference panel for submission as possible papers for the conference. Many thanks to the reviewers who helped ensure the quality of the full papers. Published by Eduardo Tomé, Lisbon/Portugal (www.take‐conference.com) Poznan University of Economics and Business and E4 Conferences TAKE 2018 – Theory and Applications in the Knowledge Economy II Foreword TAKE 2018 follows with success the two previous editions. We gather 60 papers, presented by scholars from 15 countries which address the complex relation between theory and applications in the realm of the knowledge economy. We address specific aspects of knowledge management, human resource development and management, intellectual capital and many other scientific areas relevant for the economy of today. We hope these proceedings will summarize and illustrate well what happened in the conference and look forward for next years’ edition. Thank you very much for your participation as local organizer, keynote speaker, stream leader, reviewer, author, helper or just participant. Eduardo Tomé, Conference Chair Poznan, July 2018 TAKE 2018 – Theory and Applications in the Knowledge Economy III Committee Conference Chair: Eduardo Tomé (Universidad Europeia, Lisbon, Portugal) Local organizers: Justyna Majewska (Poznan University of Economics and Business, Poland) Szymon Truskolaski (Poznan University of Economics and Business, Poland) Proceedings organizer: Gaby Neumann (Technical University of Applied Sciences Wildau, Germany) Local organization team (Poznan University of Economics and Business, Poland): Łukasz Bryl Jakub Ryfa Anita Sarna Jerzy Kur Kamil Popielski Paweł Jaskuła TAKE 2018 – Theory and Applications in the Knowledge Economy IV Programme Committee Accounting Systems and Auditing Ivana Mamić Sacer (University of Zagreb, Croatia) Beata Zyznarska‐Dworczak (Poznan University of Economics and Business, Poland) Business Model Innovation for Industry 4.0 Maria do Rosario Cabrita (Universidade Nova de Lisboa, Portugal) José Maria Viedma (Universidad Politecnica de Catalunha, Spain) Competitiveness, Globalization and the Organizations Francisco Cesário (Universidade Europeia, Lisbon, Portugal) Consumer Satisfaction and Retail Blaženka Knežević (University of Zagreb, Croatia) Ivana Plazibat (University of Split, Croatia) Doctoral Workshop Anthony Wensley (Universidad Politecnica de Cartagena, Spain) Education and Human Resource Development Gary McLean (McLean Global Consulting, USA) Gaming in Education, Scientific and Market Research, and Business Activity Szymon Truskolaski (Poznan University of Economics and Business, Poland) Justyna Majewska (Poznan University of Economics and Business, Poland) Human Resource Management Sylwia Przytuła (Wroclaw University of Economics, Poland) Katarzyna Tracz‐Krupa (Wroclaw University of Economics, Poland) Innovation and Entrepreneurship Manfred Bornemann (Arbeitskreis Wissensbilanz, Austria) Susanne Durst (University of Skövde, Sweden) TAKE 2018 – Theory and Applications in the Knowledge Economy V Intellectual Capital and Assets Dynamics Aino Kianto (Lappeenranta University of Technology, Finland) Agnieta Pretorius (Tshwane University of Technology, South Africa) Knowledge Management Constantin Bratianu (Bucharest Academy for Economic Studies, Romania) Knowledge Management in Small and Medium‐Sized Enterprises (SMEs) Florian Kragulj (University of Vienna, Austria) National Cases Danielle Dimitrov (The George Washington University, Washington DC, USA) Practitioners’ Track Eduardo Tomé (Universidade Europeia, Lisbon, Portugal) Public Policy Carlos Jalali (University of Aveiro, Portugal) Supply Chain Management and Logistics Gaby Neumann (Technical University of Applied Sciences Wildau, Germany) Teaching and Learning in the Knowledge Economy Adriana Schiopoiu Burlea (University of Craiova, Romania) TAKE 2018 – Theory and Applications in the Knowledge Economy VI Contents List of Contents Accounting Systems and Auditing .................................................................................... 11 Luís Pimentel, K. J. Euske Management Accounting Innovations and the Impact of Organizational Culture, Power, and the Role of Actors: A Case Study Enligthened by Institutional Logics Perspective ............................................................................................................................. 12 Business Modell Innovation for Industry 4.0 .................................................................... 48 Natalia Khazieva, Aleskandr Kovalev, Dagmar Caganova Does Industry 4.0 require Business Model Innovation? ........................................................ 49 Carlo Bagnoli, Andrea Garlatti, Maurizio Massaro, Francesca Dal Mas, Marco Paschetto Winning Business Models for the 4th Industrial Revolution ................................................. 59 Competitiveness, Globalization and the Organizations ..................................................... 76 Elisabeth T. Pereira, António Jorge Fernandes Are the most innovative SMEs the most competitive ones? ................................................ 77 Consumer Satisfaction and Retail ..................................................................................... 89 Małgorzata Kieżel, Magdalena Stefańska Mobile applications of retail banks – the dynamics of development and its determinants ............................................................ 90 Ivan Kiprin, Vlada Kraynikova, Egor Goryachev, Elena Veretennik Comparative Analysis of Factors Affecting Efficiency of Crowdfunding Projects: Boomstarter and Kickstarter ................................................................................................ 106 Education and Human Resource Development ................................................................ 119 Francisco Cesário, Filipa Farinho, Bruno Rodrigues Who is an “older worker” and why? A co‐workers´ perspective ........................................ 120 Luz Maria Gonzalez Hernandez, Gary N. McLean A Mexican in Europe: An Autoethnographic Exploration of Personal and Professional Self‐expatriation .............................................................................................. 124 TAKE 2018 – Theory and Applications in the Knowledge Economy VII Contents Elena Veretennik, Sofya Slepova, Daria Vasileva Determining Employees’ Loyalty by Informal Communication Structure in College .......... 141 Gaming in Education, Scientific and Market Research and Business Activity .................... 156 Justyna Majewska, Szymon Truskolaski Negotiations in strategic economic games – challenges for developing an artificial intelligence engine ............................................................................................ 157 Aleksandra Gawel Gamification in higher education – the example of a Microeconomics course in bachelor studies ........................................... 170 Human Resource Management ........................................................................................ 183 Gabriela Strzelec Self‐initiated expatriation in organizational terms ‐ theoretical discourse ......................... 184 Katarzyna Półtoraczyk Expectation Levels of Generation Y and Generation Z of their Employers and Superiors ........................................................................................ 193 Kamila Kuczaj Differences in perception of quality of work life by employees of government institutions .................................................................................................. 201 Intellectual Capital and Assets Dynamics ......................................................................... 215 Justyna Fijałkowska, Dominika Hadro, Łukasz Sułkowski Intellectual capital reporting in universities as a tool of accountability – the worldwide practices ...................................................................................................... 216 Lukasz Bryl Intellectual capital disclosure practices – evidence from Poland ....................................... 228 Manfred Bornemann, Günter Hartmann, Lisa Grefe, Ute John ISO 9001:2015 as a driver to push Intellectual Capital and Knowledge Management ....... 247 Knowledge Management ................................................................................................. 262 Mariusz Szuster Knowledge management in the companies which deliver new industrial solutions .......... 263 TAKE 2018 – Theory and Applications in the Knowledge Economy VIII Contents Tomasz M. Napiórkowski FDI Determinants of Firms Transferring Technology with Know‐how as a Transfer Channel – Homogeneity of Areas and Barriers of Technology Transfers ...... 278 Cidália Oliveira Different leadership styles in organizations that adopt and do not adopt the BSC ............ 291 Johanna Haunschild, Ronald