García-García, Jesús and Alonso de Magdaleno, María Isabel (2011): Modelos open source y responsabilidad social.
Download (464Kb) | Preview
Because open source assets are developed collectively, there is no single source for cost estimates of how much it has taken to develop the technology. There is a great value on open source delopments (OSD), but current legal framework for financial reporting doesn’t allow to report on them like on other assets. Thus, financial statements could be insufficient to assess properly the performance and the value generation potential. It is clear that ICT (information and communications technology) industry need a methodology to measure OSD and put such measure into organizational reports. OSD could be seen as a matter of social responsibility. Commitment to OSD means sharing technology and resources with communities worldwide to help eliminate the digital divide, create economic opportunity, and foster equal access to technology. Opening up a technology allows others to contribute innovations that individual companies might never have devised on their own, or at least much more quickly. The objective of our research is to identify indicators in order to measure OSD performance in ICT sector. Motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to OSD, no information about them was disclosed on annual reports. To reach our goal, we are conducting a webmetric study. We examine several successful OSD websites looking for success indicators. Our final objective is to recommend a methodology to calculate specific indicators about OSD to be disclosed on social responsibility reports.
|Item Type:||MPRA Paper|
|Original Title:||Modelos open source y responsabilidad social|
|English Title:||Open source models and social responsibility|
|Keywords:||open source; responsabilidad social; TIC; innovación; divulgación|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M1 - Business Administration > M14 - Corporate Culture; Social Responsibility
G - Financial Economics > G3 - Corporate Finance and Governance > G34 - Mergers; Acquisitions; Restructuring; Corporate Governance
M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing
|Depositing User:||María Isabel Alonso de Magdaleno|
|Date Deposited:||14. Nov 2011 19:51|
|Last Modified:||16. Feb 2013 05:24|
Benkler, Y. (2002). Coase's penguin, or linux and the nature of the firm. Yale Law Journal, 112(3), 369-446.
Christensen, C. M., & Raynor, M. E. (2003). The innovator's solution : Creating and sustaining successful growth. Boston, Mass.: Harvard Business School Press.
García-García, J. & Alonso de Magdaleno, M. I. (2010). Fair value on commons-based intellectual property assets. Lessons of an estimation over the linux kernel. Paper presented at the 4th Floss International Workshop on Free / Libre / Open Source Software, University of Jena.
Ghosh, R. A. (2006). Economic impact of FLOSS on innovation and competitiveness of the EU ICT sector. Maastricht: European Communities (EU).
Ostrom, E. (1990). Governing the commons : The evolution of institutions for collective action. Cambridge ; New York: Cambridge University Press.
Porter, M. E., & Kramer, M. R. (2011). Creating shared value. Harvard Business Review, 89(1-2)
Raymond, E. S. (1999). The cathedral & the bazaar : Musings on linux and open source by an accidental revolutionary (1st ed.). Beijing; Cambridge, Mass.: O'Reilly.