Processi di accumulazione e degrado del “capitale intellettuale” nel governo dello sviluppo aziendale Una prospettiva basata sulla dinamica delle risorse strategiche

Sempre più spesso oggi le fonti del vantaggio competitivo dell’impresa non risiedono in singoli fattori della produzione (sebbene disponibili in quantità limitata, difficilmente imitabili o sostituibili da parte dei concorrenti), quanto piuttosto nella capacità di saper individuare e mantenere un opportuno dimensionamento quali-quantitativo di risorse strategiche tangibili e intangibili. Tra queste ultime, il “capitale intellettuale” assume una particolare rilevanza. Per comprendere i meccanismi sottostanti all’acquisizione di un vantaggio competitivo sostenibile è necessario cogliere i processi dinamici di accumulazione e degrado del “capitale intellettuale” e delle altre risorse strategic…

Supporting Multi-Sided Platform firms to maintain rapid growth (and to avoid failure) over time through a Dynamic Business Modelling approach

Over the last few decades, the diffusion of the sharing economy has nurtured continuous changes in business model opportunities with multi-sided platforms (MSPs) in many industries. MSPs are digital exchange platforms aiming at connecting unmatched demand- and supply- side participants through the use of internet technology. In many cases, such start-up initiatives have led to the creation of scale-up or high-growth firms (HGFs). However, in spite of the significant contribution to both economic development and employment, current studies seem to investigate primarily in an isolated perspective HGFs, MSPs and their business model innovation (BMI). The existing literature on HGFs focuses on …

Public Sector Applications of the System Dynamics Approach

The article discusses various reports published within the issue, including one by Carmine Bianchi on understanding public sector from different levels and perspectives, one by Mauro Lo Tennero on the aspiration and structure of Sicily to enforce public policy, and one by Nuno Videira and colleagues on the use of group model building in the public sector to concur sustainable policies.

Applying Dynamic Performance Management to Foster Collaborative Governance in Higher Education: A Conceptual Framework

Higher education is characterized by growing complexity and uncertainty, which highlight how wicked issues cannot be addressed by one organization acting alone. A collaborative governance approach is here proposed to tackle these issues. Such a perspective has been implemented widely, from public services design and delivery to infrastructure development and environmental protection. Although higher education is not less critical than the above areas, less attention has been paid to collaborative governance in this field. To foster collaborative governance in higher education, based on a literature review, we develop a conceptual framework using the dynamic performance management approach. …

Exploring intellectual capital in a call centre through a 'system dynamics' resource based view

This paper examines alternative Intellectual Capital (IC) investment policies in a dynamically com­ plex system in order to explain differences in firm performance. The analysis is supported through the use of a System Dynamics (SD) simulation model. This paper is based on the hypothesis that in order to explain superior performance, it is not sufficient to look at the endowment of strategic resources; it also requires an analysis of the dynamics of resource accumulation and depletion processes, which stem from management policies. To assess the impact of ICon company performance, a conceptual framework and an SD simulation model are developed. Finally, the results from alternative scenario…

Editorial: Special issue on Simulation in Transportation

Transportation systems and related policies are complex and cross-sectoral, covering different socio-economic and management aspects, and involving multiple stakeholders (such as users, operators, and public policymakers). Mobility and accessibility are central to economic and societal well-being, yet the process of doing so may have significant impacts on land use, environment, and public health. Furthermore, the many feedbacks involved occur at varying degrees of spatial, temporal, and socio-demographic granularity and levels of uncertainty. Simulation models are well established in transportation-related operational research and management science, and the alternative approaches of Syste…

Managing Tangible and Intangible Assets Through a Learning Oriented “Structured Approach” – A System Dynamics Simulation Model to Support Decision Makers in a telecom Call-Center

Opportunities and pitfalls related to e-commerce strategies in small-medium firms: A system dynamics approach

E-commerce is often perceived as a powerful lever to foster growth of SMEs. However, both the literature and empirical evidence have shown the perils hidden in superficial decision making by SME entrepreneurs. A system dynamics (SD) approach is used in this article to demonstrate how managing processes of accumulation and depletion of strategic assets, detecting inertial effects of decisions made in the past, and selectively acting on policy levers are likely to help entrepreneurs in understanding opportunities and pitfalls related to e-commerce strategies. A feedback analysis of three case studies selected from the literature and the main findings from a survey conducted by the authors on …

Building Long-Term Manufacturer-Retailer Relationships through Strategic Human Resource Management Policies: A System Dynamics Approach

This paper is the result of a research project conducted by the authors with a manufacturer operating in the high-tech industry. It is based on the hypotheses that in order to successfully support retail stores, a manufacturer has to design policies based on Human Resources Management (HRM) practices aimed to increase retailers employees’ sales effectiveness, and external-oriented policies to foster potential customers’ acceptance of company product benefits. In order to support decision makers to explore alternative scenarios and to foster managerial learning on how to build strong and long term successfully manufacturer-retail outlets relationships, a System Dynamics model has been built.…

Three Interactive-Learning-Environments (Iles) To Play With Market Penetration And Growth Strategies

I percorsi di bonifica delle aziende infiltrate dalla criminalità organizzata

Il mio intervento riguarderà i percorsi di bonifica delle aziende che a diverso titolo hanno subito dei tentativi di infiltrazione (o condizionamento) da parte della criminalità organizzata. Di seguito sono descritti tre differenti casi di aziende che hanno “intrapreso” un percorso di bonifica in seguito a tali accadimenti. In particolare, il primo fa riferimento a un’azienda risultata permeabile ai condizionamenti della criminalità organizzata e sottoposta alla misura dell’art. 34 del codice antimafia. Il secondo caso riguarda un’azienda operante in modo prevalente nel settore degli appalti pubblici, oggetto di tentativi di condizionamento della criminalità organizzata e destinataria di un…

Exploring the relationships between tangible and intangible resources in a learning alliance dynamics: comment on the paper by Kapmeier

Kapmeier (2008) focuses his research on common learning and firms’ opportunistic behaviour in learning alliances. A strategic alliance, as clearly stated by Gulati (1998, p. 293) is a voluntary arrangement between firms to exchange and share knowledge as well as resources with the intent of developing processes, products or services. This is a relevant topic not only for those firms that operate in industries characterized typically by high RD Larsson et al., 1998). Furthermore, this literature essentially takes a static view and it often neglects the postformation dynamics of alliances (Koza and Lewin, 2000; Das and Teng, 2001). Some key questions not yet profoundly investigated are: how c…

Evaluation of asset replacement strategies considering economic cycles: lessons from the machinery rental business

Contains fulltext : 144492.pdf (Publisher’s version ) (Open Access) In businesses with heavy capital investments, the effective management of assets is crucial, in particular in the fleet rental business where assets are the major source of revenues. One important question in this regard concerns the replacement of used assets and the purchase of new assets. Thus, the objective of this study is to evaluate performance effects of asset replacement strategies. In order to maximise net cash flow of a rental company for construction machinery, a range of scenarios investigating the timing and nature of policies for replacing the fleet are analysed. Simulation findings are then discussed to gene…

Outlining the impact of intellectual capital accumulation and depletion processes on the performance of an insurance firm: a dynamic resource-based perspective

This paper aims to develop a conceptual framework on how Intellectual Capital (IC) accumulation and depletion processes are dynamically interrelated with firm performance. Such a framework makes explicit the relationships between policy levers, strategic resources, drivers, end-results and performance indicators through a Dynamic Resource-based perspective. Such an approach matches the Resource based perspective and the System Dynamics (SD) methodology. This paper argues that in order to explain a firm superior performance, it is not sufficient to look at the endowment of strategic resources in a given moment of time; it is instead required to investigate the dynamics of company strategic r…

ASPETTI CRITICI NEI PROCESSI DI RISANAMENTO E SVILUPPO DURATURO DELLE AZIENDE CONFISCATE ALLA CRIMINALITÀ ORGANIZZATA

Il governo dei patrimoni confiscati alle organizzazioni criminali rappresenta oggi più che in passato un fenomeno che richiede particolare attenzione, non soltanto da parte dei cultori del diritto, ma anche degli studiosi delle scienze aziendali. Diverse sono, infatti, le motivazioni che dovrebbero spingere gli aziendalisti ad approfondire i processi di governo dello sviluppo di tali patrimoni, sempre più spesso costituiti da aziende e non solo da beni immobili. In particolare, dall’analisi del numero delle aziende confiscate alle organizzazioni criminali negli ultimi anni emerge un fenomeno che, seppur di dimensioni contenute , ha fatto registrare una crescita annua media del 15%. Dall’ini…

Fostering growth patterns of SMEs through business model innovation. A tailored dynamic business modelling approach

Abstract In the contemporary complex and fast-changing markets, there is persistent pressure for Small-and-Medium Enterprises (SMEs) to engage in business model innovation to promptly meet customer expectations and successfully compete for survival. In the last decade, multiple approaches to business model development and innovation have been explored. However, they have been primarily designed for large-sized companies, while SMEs display distinctive organizational attributes. Thus, SMEs require a tailored approach to design, experiment and innovate their business models, in order to frame the specific complexity of their value creation processes. This paper aims to explore how a Dynamic B…

Environmental Voluntary Programs in the Transport Industry in the Post-COVID Situation: The French Experience

This study investigates the drivers impacting the success of the environmental voluntary program recently launched in France. This program, titled EVE (Engagements Volontaires pour l’Environnement), aims to improve transport operators’ efficiency and to reduce CO2 emissions in the environment. Due to the complexity of the context in which the EVE program is implemented, we used a System Dynamics (SD) approach. This study offers multiple contributions. First, studying the dynamic interdependences of voluntary programs aimed at reducing carbon emissions in the transport industry can help policymakers in designing successful policies. In addition, the study can help transport operators engaged…

Investigating how Intellectual Policies in a Telecom Call-Center affect Company Performance: a System Dynamics approach

What limit the research productivity of universities? A case study of a Chinese university

In the era of knowledge economy, university plays an important role in the development of community. Generally, universities are responsible for three missions, i.e. teaching, research and social service. Among them, research lunes at the centre, which provides latest intellectual products for teaching on one hand, and supports social service with advanced practices on the other hand. Critical and influential as it is, after investigation we found that the research productivity of the leading research universities in China is quite stable and thus may not meet the expectation of stakeholders. To address this issue, first we conduct an unstructured interview to conclude the limiting factors …

Supporting Small Medium Enterprises planning through the use of a step-by-step System Dynamics model building process

This paper aims to support small medium enterprises (SMEs) in business planning through the use of system dynamics models. In particular, it has been hypothesized that through the use of a step-by-step system dynamics model building process SMEs’ entrepreneurs can better understand the net of cause-and-effect relationships underlying company financial and non-financial results. Such an approach also enables decision makers to improve their understanding about the figures portrayed in a balance sheet. In order to reach such a goal, this study has been carried out through the use of a case-study. The small company investigated is a leather handcraft operating in Indonesia. The paper makes e…

Determinants of performance drivers in online food delivery platforms: a dynamic performance management perspective

PurposeThis study aims to demonstrate that the Dynamic Performance Management (DPM) framework, integrating performance management with system dynamics modelling, enables decision-makers to identify sustainable strategies in online food delivery platforms, thereby avoiding company failure.Design/methodology/approachThis study undertakes a multistep methodological approach. After the literature review, a retrospective case study approach was used. To build the DPM framework and the system dynamics simulation model, primary and secondary data were collected and analysed.FindingsThis study by adopting the DPM perspective highlights the critical role performance drivers play to assess the viabil…

Designing a Dynamic Performance Management System to support Local Health Authorities’ Managers in facing patients mobility

Il dynamic business modelling per lo sviluppo e la prevenzione delle crisi delle piattaforme multi-sided

Over the last few decades, the sharing economy diffusion has implemented continu- ous changes in business model opportunities with multi-sided platforms (MSPs). MSPs are digital exchange platforms that connect unmatched demand and supply side participants through internet technology. Success examples of such businesses are Airbnb, Amazon, Uber, and Just Eat. How- ever, in many cases, such initiatives also experience high growth followed by a rapid failure. Due to MSPs peculiar and complex characteristics, this study suggests adopt- ing the dynamic business modeling (DBM) perspective. The DBM aims to make explicit reinforcing and balancing cause-and-effect relationships among strategic re- s…

Commercial and financial policies in family firms: The small business growth management flight simulator

An interactive learning environment (ILE) was built to reproduce the budgeting process of a small family-owned entrepreneurial firm and to capture how current decisions affect business growth in a longer time horizon. The ILE matches the accounting-related perspective through which spreadsheet-based budgets are drawn up, with the system dynamics (SD) view. Such a goal has been pursued through a connection of traditional Excel spreadsheets with POWERSIM SD models. Playing the SMALL BUSINESS GROWTH MANAGEMENT FLIGHT SIMULATOR allows one to learn how (a) to draw up a budget based on an SD perspective, (b) long-term goals may be affected by current decisions, (c) business/family survival and gr…

Fostering Collaborative Governance in Chronic Disease Management Programs: A Dynamic Performance Management Approach

Chronic diseases are the leading cause of disability and mortality in the world and represent a global health emergency due to the increase in frequency and complexity that has been occurring in recent years. The outcomes related to chronic care needs depend on the joint effort of a multi-provider, multi-disciplinary, and multi-professional service network, which operates along a clinical pathway. However, all the different players involved in the provision of services may have different interests and goals derived from their organizational structure and their role in the overall health system. This context of fragmented governance makes performance management of care services problematic. …

Analysing a Corporate Social Responsibility Strategy through a System Dynamics perspective: evidences from a Colombian case-study

Exploring the Underground Economy to support Public Decision Makers to tackle the Growth of Irregular Workers

Applying system dynamics to foster organizational change, accountability and performance in the public sector: A case-based Italian perspective

The goal of this paper is to discuss the role System Dynamics (SD) can play to enhance performance improvement in the public sector. It is remarked how SD can help decision makers to properly perceive the boundaries of the relevant system underlying observed phenomena. To this end, three real cases are analysed to show how SD can facilitate a better understanding of the relationships between the political and the organisational system in the public sector, and how to promptly attain efficiency and improve outcome, given the constraints that the institutional and political systems constitute. The goal of this paper is to discuss the role System Dynamics (SD) can play to enhance performance i…

Pouring new wine into old bottles: A dynamic perspective of the interplay among environmental dynamism, capabilities development, and performance

In order to face increased environmental dynamism (ED), firms are increasingly called on to leverage deliberate learning processes that make dynamic capabilities emerge in a path-dependent way from the conversion of tacit knowledge to explicit knowledge. Moreover, to mitigate the effect that ED can play in eroding a firm's capabilities and subsequently its performance, managers need to effectively align short- and long-term strategies, which in the literature have been addressed as ‘capability traps’. Although these two processes are strictly interrelated, to date they have been treated in quite an isolated way and usually through the development of linear approaches. To fill this gap, leve…

Designing a Multi‐Sided Platform business model assessment framework: a Dynamic Performance Management perspective

The purpose of this research is to offer an assessment framework to validate multisided platform business models. For this aim, we propose a systemic perspective based on the dynamic performance management approach. This approach is particularly effective to make explicit the net of relationships between internal and external strategic resources, the value creation and capture drivers, and the way such drivers influence platform performances. The developed multisided platform business model assessment framework has been tested by using a success and a failure case, respectively, Airbnb and Take Eat Easy. Research originality results from the combination of multisided platform value creation…

Exploring Intellectual Capital Investments Policies in a Call Center through A ‘System Dynamics’ Resource Based View

Using System Dynamics modelling to frame environmental voluntary commitment programs: the French experience

This study stems from a research project aimed at investigating the factors facilitating and hampering the success of the EVE (Engagements Volontaires pour l’Environnement) program recently launched in France. Similarly to other countries, in which successfully environmental voluntary commitment programs are currently in place (SmartWay in the USA), EVE program aspires to improve transport operators efficiency and to reduce CO2 emissions in the environment. However, the multiple relationships between public and private actors involved in the program (ranging from the program coordinator to transport organisations), the complexity of transport and logistics sector (including the differences …

L’analisi delle politiche di riduzione dei cesarei attraverso il dynamic performance management: La valutazione del percorso nascita in un’azienda sanitaria

Da tre decenni l'Organizzazione Mondiale della Sanità considera appropriata una percentuale di cesarei tra il l 0-1 5%. Tuttavia, molti Paesi tuttora si trovano a fronteggiare valori molto più elevati e le politiche adottate dai decisori pubblici spesso mostrano di essere poco efficaci. Il presente lavoro prende avvio dall'analisi del percorso nascita introdotto in Sicilia e propone il ricorso all'approccio del Dynamic Performance Management per investigare le cause sottostanti l'andamento dei parti cesarei. Lo studio ha consentito di costruire un modello di System Dynamics, successivamente personalizzato con i dati di un'azienda sanitaria. L'analisi dei risultati delle simulazioni evidenzi…

Sistema di Controllo Interno e prevenzione delle infiltrazioni della criminalità organizzata

L’intensificarsi della diffusione delle infiltrazioni della criminalità organizzata in molteplici settori rende sempre più complessa per le aziende operanti con la pubblica amministrazione, la verifica dell’affidabilità, non solo economico-patrimoniale, dei soggetti (es., partner, clienti, fornitori) con i quali interagire. L’assenza di efficaci strumenti di prevenzione e contrastato dei tentativi di infiltrazioni della criminalità organizzata nella gestione aziendale può dar luogo a sanzioni interdittive, compromettendo in modo irreversibile l’immagine e il processo di creazione di valore e tutela degli stakeholders. Muovendo da tali presupposti, il presente lavoro è teso a verificare se i…

Applying Dynamic Performance Management to Public Emergency Management: An Analysis of the Wenchuan Earthquake

Previous studies in public emergency management confirm that collaboration assumes a relevant role in strengthening society’s capacity to cope with complex phenomena, such as disasters. However, empirical researches on emergency management show problems in performance measurement, mainly in employing narrow measures focusing on the results of single organisations rather than the entire system. Starting from a Chinese earthquake (Wenchuan) case, as an example, we use the dynamic performance management approach to develop a performance framework. This framework aims at investigating the interrelationships of different actors involved in emergency management and designing appropriate public em…

Can business model innovation help SMEs in the food and beverage industry to respond to crises? Findings from a Swiss brewery during COVID-19

PurposeThe purpose of this paper is to show how different business model innovations (BMIs) help small and medium-sized enterprises (SMEs) in the food and beverage industry to navigate turbulent and uncertain environments such as the coronavirus economic crisis (COVID-19).Design/methodology/approachThe paper adopts an in-depth case study approach and uses a dynamic business modeling (DBM) approach to analyze how a pioneer craft brewery in Switzerland implemented innovative actions undertaken during the COVID-19 pandemic.FindingsThe paper offers a novel framework describing three processes helping SMEs to implement innovations in their business model (BM) to respond in an effective way to cr…

Overcoming managers’ myopic decisions in a waste collection company

Purpose The purpose of this paper is to show how the changing interrelationships between fleet management, human resources and outsourcer capacity areas are likely to counterbalance managerial policies, thereby generating a performance decay. The use of system dynamics modelling in a waste collection company offered an effective contribution to support decision makers to overcoming myopic decisions. Design/methodology/approach Literature review and a case study analysis (including interviews with company actors and data gathering) offered the basis to build a system dynamics model. The model built was then used to run simulations sessions to assess alternative investments decisions. Findin…

A Research Framework To Design Sustainable Patients’ Mobility Policies In Sicily

A System Dynamics Approach to Enhance Tourism Service Delivery Performance through Value Co-Creation

A Towards a Sustainable Social Service Delivery System Through Public-Private Partnership: A Conceptual System Dynamics Approach

Exploring the Underground Economy through System Dynamics to support Public Decision Makers: a preliminary qualitative analysis

To estimate and analyse the underground economy phenomenon, different methods and approaches have been provided in literature. However, such approaches are very often based on static and linear equilibrium models and seldom adopt simulation tools. This paper results from a research project conducted in the Sicily Region (Italy) aimed at investigating – through the System Dynamics methodology – main causes-and-effects relationships underlying the phenomenon of the “hidden workers” at both firm and self-employment level. By combining micro and macro-analysis, the authors present a preliminary causal loop diagram of the investigated phenomenon. Such feedback structure has been built through th…

“Dealing With Patients’ Mobility Issues: An Inter-Institutional Perspective To Analyze The Phenomenon And To Support Sustainable Policy Making In Sicily”

Nowadays many Italian policy makers, both at a national and regional level, are devoting a growing attention to the phenomenon of patients’ movements seeking public healthcare treatments out of the territorial jurisdiction. This paper presents the main features of a research project being carried out to analyze the mobility flows of Sicilian patients towards other Italian Regions in order to support the design of sustainable related policies. Such study adopts an inter-institutional perspective as the design of sustainable mobility-related policies requires a coordination effort of the Regional Healthcare Department, the Local Health Authorities and the Healthcare providers. The main outcom…

Implementing a sustainable CSR Strategy through a System Dynamics Perspective: evidences from a Colombian case-study

During last decades, Corporate Social Responsibility (CSR) strategies received a growing attention from both businesses and non profit organisations. However, very often organisations fail to correctly implement a successful CSR strategy. Through the analysis of a case-study, this paper tries to demonstrates how a CSR strategy could fail in the long term if a open-loop logic is adopted. On the contrary, by making explicit the feedback loops structure underlying a CSR strategy, the system dynamics approach is likely to better support decision makers in implementing effective CSR strategies able to foster sustainable long term growth. After discussing the main benefits and limits of the CSR c…

Introducing in a Non-Profit Organisation a CSR Strategy through a Learning Oriented Perspective: the Emssanar case-study

Designing Outcome-Based Performance Management Systems to Assess Policies Impacting on Caesarean Section Rate: An Analysis of the Sicilian Maternity Pathway

The reduction in Caesarean sections (CSs) is widely considered a priority in the public decision makers agenda. Though the World Health Organisation has strongly encouraged countries to implement policies to reduce CSs to 10–15%, after almost thirty years this goal appears still far from its achievement. The literature depicts CS as a multifaceted phenomenon whose causes involve different factors, ranging from the patient sphere to the health care level of services provided, and the societal preference of CS practice. Policy makers aiming to standardise cares and to reduce CSs often implement maternity pathways (MP). By investigating the MP introduced in the Sicilian region, the authors hig…

Using System Dynamics to Assess a Web 2.0 Governance Model for Public Service Delivery

In the last decade Public Administrations (PA) have introduced new governance models to design, implement and deliver public services to citizens. Such models have been also driven by the New Public Management (NPM) movement, which contributed to increase the pressure on PA, of both central governments and communities, to design more citizen-centric oriented services aimed to improve PA outcomes, efficiency and accountability. A key-lever on which PA can act on to reach the above goals is the use of WEB 2.0 technologies, which can enhance a fruitful collaboration between citizens and PA, not only in an ex-post analysis, but also, and in particular, in an ex-ante phase, letting the final use…

Framing Caesarean Section Reduction Policies Through a Dynamic Performance Management Approach: A Maternity Pathway Case-Based Analysis

The World Health Organization since the last three decades strongly encourages countries to reduce the caesarean section (CS) rate down to 10–15%. However, this goal nowadays appears still far from its achievement. Public decision-makers are indeed struggling to design and implement effective policies to reduce the CS rate. The literature provides a wide range of factors causing a change in the CS rate, such as the patient clinical profile and the healthcare service quality provided. Maternity pathway (MP) is considered a mean through which to standardize the cares and to reduce CSs. This study investigates the MP recently introduced in Sicilian local health authorities. Based on such an an…

Exploring Airports’ Landside Congestion Impacts on the dynamic of Passengers Satisfaction

Strategic Resources and Reestablishing Presence in the German Olive Oil Markets: A DPM Case Study

Using System Dynamics ILEs to enhance Intellectual Capital policies in service businesses

Designing a Dynamic Performance Management System to outline patients mobility policies

In the Italian health care service, both public and private providers operate through the coordination of Local Health Authorities (Lhas). Such authorities, together with the regional government, are in charge to make sure citizens can access locally to a predefined health care service level. However, patients are free to move from one region to another to receive the requested health care service. This phenomenon is recognised as patients mobility. Palm and Glinos [2010] identified some of the reasons why patients decide to seek care elsewhere, such as the specific situation of the patient, the medical need and the availability (or not) of the care service at home. A patient treated in a r…

Understanding short- and long-term implications of “myopic” fleet maintenance policies: a system dynamics application to a city bus company

Financial losses recorded in city bus companies often force managers to implement restructuring strategies aimed at improving business results. However, such decisions may not produce the expected consequences for a number of reasons. Both the internal and external environment in which such companies operate can make the design and implementation of long-term sustainable policies quite difficult. In fact, the result may be that decision makers introduce "effective" policies in a company subsystem, while ignoring the medium- and long-term implications of such decisions in the performance of the whole company. With the aim to detect the main causes underlying "myopic" fleet maintenance polici…

Overcoming Myopic Behaviour in Intellectual Capital Policies through Interactive Learning Environments based on System Dynamics and Accounting Models