Fuzzy sets in the assessment of innovativeness of the european telecommunications groups
Year: 2013
Type: article
Abstract: The objective of the article is to present the method of assessing potential innovativeness conducted on the basis of information included in the financial statements of enterprises. In this method a financial analysis and fuzzy logic are combined. It takes two basic dimensions of assessing potential innovativeness, referring to the resources being a condition for realization of innovative actions and engagement in their continuous development, understood as bearing current expenditures for innovative actions. In the empirical part, the use of the aforementioned method based on the example of four largest European telecommunications enterprises is presented. The results of the research allow to state that the resources being a condition for realization of innovative actions of the examined groups are subject to insignificant changes in time, in contrast to engagement in continuous development which is characterized by high variability. Furthermore, the groups with lower assessment of the resource innovative potential more strongly engage in its development.
Source: Organization and Management
Authors: Tomasz Nawrocki, Izabela Jonek-Kowalska
Institution: Silesian University of Technology
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W1501677716