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Procedia Computer Science 00 (2023) 000–000
Procedia Computer Science 00 (2023) 000–000 www.elsevier.com/locate/procedia
ScienceDirect www.elsevier.com/locate/procedia

Procedia Computer Science 225 (2023) 534–542

27th International Conference on Knowledge-Based and Intelligent Information & Engineering

27th International Conference on Knowledge-Based and Intelligent Information & Engineering
Systems (KES 2023)
Systems (KES 2023)
An assessment managing information of company resources as of
An assessment managing information of company resources as of
the potential using of an electronic platform
the potential using of an electronic platform
Katarzyna Grondysa*, Joanna Górniakb
Katarzyna Grondysa*, Joanna Górniakb
a
Czestochowa University of Technology, Faculty of Management, Armii Krajowej 19b, 42-200 Czestochowa, Poland
a b
University
Czestochowa of Lodz,
University ofFaculty of Economics
Technology, and
Faculty of Sociology, Rewolucji
Management, 1905 37/39,
Armii Krajowej 90-214Czestochowa,
19b, 42-200 Lodz, PolandPoland
b
University of Lodz, Faculty of Economics and Sociology, Rewolucji 1905 37/39, 90-214 Lodz, Poland

Abstract
Abstract
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aim could
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to identify thebetween
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of having freeamong enterprises
material resources.based on information
Therefore, the aim exchange
of the study trends.
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identify check the motivation
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solution, based
a survey was on information
conducted exchange
among Polish trends. In
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that willingly that declared
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companiesThethat
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test was used
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studied populations. Mann-Whitney
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showed that
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to examine willing to exchange
the significance information between
of differences more oftenthe set business
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that
companies willing
resources. These to exchange
enterprises, moreinformation
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than others, business goals goalsrelated
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of enterprises sale that
believe of orthe sharing not
exchange
fully used components
of information of fixed
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at a local sameThe
level. time, both surveyed
obtained groups of
results indicate enterprises
that there is a believe
potential that
forthe theexchange
creation
of
andinformation
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of an electronic at a localfor
level. The obtained
exchanging results on
information indicate that thereatisthe
free resources a potential for the creation
local level.
and functioning of an electronic platform for exchanging information on free resources at the local level.
© 2023
© 2023 The
The Authors.
Authors. Published
Published byby ELSEVIER
Elsevier B.V.B.V.
This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0)
This
© is an
2023 open
The accessPublished
Authors. article under the CC BY-NC-ND
by of
ELSEVIER license (https://creativecommons.org/licenses/by-nc-nd/4.0)
B.V.committee
Peer-review under responsibility the scientific of the 27th International Conference on Knowledge Based and
Peer-review
This is an under
open responsibility
access article of the scientific
under CC BY-NC-NDcommittee of KES
license International
(https://creativecommons.org/licenses/by-nc-nd/4.0)
Intelligent Information and Engineering Systems
Keywords:
Peer-reviewflow of information;
under sharing
responsibility resources;
of the digital
scientific platform of KES International
committee
Keywords: flow of information; sharing resources; digital platform

* Corresponding author. Tel.: + 48 34 3250 276.

* Corresponding katarzyna.grondys@pcz.pl
E-mail address:author. Tel.: + 48 34 3250 276.
E-mail address: katarzyna.grondys@pcz.pl
1877-0509 © 2023 The Authors. Published by ELSEVIER B.V.
This is an open
1877-0509 access
© 2023 Thearticle under
Authors. the CC BY-NC-ND
Published by ELSEVIER license
B.V.(https://creativecommons.org/licenses/by-nc-nd/4.0)
Peer-review under
This is an open responsibility
access of the scientific
article under CC BY-NC-NDcommittee of KES
license International
(https://creativecommons.org/licenses/by-nc-nd/4.0)
Peer-review under responsibility of the scientific committee of KES International
1877-0509 © 2023 The Authors. Published by Elsevier B.V.
This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0)
Peer-review under responsibility of the scientific committee of the 27th International Conference on Knowledge Based and
Intelligent Information and Engineering Systems
10.1016/j.procs.2023.10.038
 Katarzyna Grondys et al. / Procedia Computer Science 225 (2023) 534–542 535
Author name / Procedia Computer Science 00 (2019) 000–000

1. Introduction

All the processes taking place in enterprises require an effective flow of information. This is one of the elements
allowing for maintaining a competitive advantage and, in addition, transferring information over long distances.
Information has been and currently is a very important source of knowledge in the economic and social space. Proper
organization and access to information resources is essential for the effective functioning of enterprises. Information
is a resource which is treated as the organization assets of operational relevance (enabling the smooth operation of
current activities), and strategic (enabling development and addressing the ever-increasing competition in the market)
[32]. The company’s information resources are data, information and information techniques that have a measurable
value and can also be used to produce goods or services [25]. The sources of information can be external and internal
[16]. One may list many researchers that have dealt with this phenomenon and still do, e.g., Drucker [9], Dudycz [10]
after: Penc [22], Pańkowska [19] after: Flakiewicz [11], Krztoń [15], Setiawati, Eve, Syavira, Ricardianto, Nofrisel,
Endri [27], Wassilew [35]. At the same time, a large influx of information from various sources requires ordering and
proper management depending on the type of information.
On the other hand, the efficiency of the company's operation is a consequence of the effective use of its unique
resources, which are internalized by the company [34]. According to resource dependency theory, resources are the
key to an organization's success. As a result of the organization's dependence on the environment to obtain resources,
engaging in transactions with entities in the environment is a necessity. The effect of such activities is, on the one
hand, obtaining the necessary resources, and on the other hand, creating dependencies between organizations, among
others, at the level of information exchange [24]. The previous research shows that “the vast majority of enterprises
have less than 60% of fixed assets in total assets. In most cases, less than 20% of these assets are used seasonally or
temporarily” [13]. The use of the information exchange process in enterprise asset management can significantly
improve the efficiency of managing unused resources and so far has not been studied at the level of the organization's
network. The digital tools used in companies so far cover asset management only within the company.
The paper consists of the following sections: introduction with a literature review, the role and examples of
information exchange in nonsense, research methodology, which presents general research assumptions, research
results, discussion on them and conclusions.

2. Literature review

Information should be characterized by a range of features determining its quality, and these are [25]:
• purposefulness – information must serve someone or something, there must be a rational basis for collecting
and using information,
• reliability– information as well as its content must come from a genuine source,
• up-to-dateness – information must correspond to the time of analyzing the phenomenon and decision-making,
• completeness – information cannot be incomplete, it must consider the context and the needs to make a
decision, contain the optimal amount of data, which is sufficient to process information into specific
knowledge,
• comprehensiveness – information should present a decision-making situation from many different points of
view,
• adequate accuracy – information should not be too detailed and not too general at the same time,
• justified financial outlays – the use of information must bring benefits at least covering the outlays for its
acquisition.
It is also possible to distinguish various types of information, e.g., factual (mapping the distinguished states of
objects under the observation), technical (factual information which relates to technical objects), technical-economic
(factual information, the object of which is technical objects, and its features are economic characteristics), strictly
economic (which is microeconomic – relating to the enterprise – or macroeconomic – relating to the national
economy), individual (concerning a specific technical and economic fact), aggregated (describing aggregated sets of
homogenous objects or a number of such objects having a common feature). In addition, there are many different
classifications of the concept which are widely discussed in the literature, e.g., by Domański, Kowalski [8],
Pieczykolan [23], Górecka [14], Aine [3].
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Due to the increasing amount of information, there is an increased need to effectively manage it. Moreover,
the growing importance of information results from the increasing complexity of the environment in which enterprises
operate and the increasing amount of information that creates this complexity [16]. A common phenomenon is the use
of computers, Internet access and basic IT tools in enterprises [28]. Adamczewski, in his research, indicates that the
use of applications based on the cloud model in enterprises is becoming a standard and this is mainly due to the
standardization of browsers and applications running in them, miniaturization and standardization of end devices, as
well as the progressing mobile revolution under the 3 rd ICT platform [1]. The problem of information exchange is
mainly related to a possible violation of competition law. This is any information that reduces strategic uncertainty in
the market and that may influence future market behavior. This problem affects all companies, regardless of industry
[7].
Nowadays, many tools can be found that allow a flow of information. The Lisbon Council shows six categories of
business platforms that have a significant impact on conducting business activities, mainly by small enterprises [1, 2,
31], these are, e.g.:
• e-commerce platforms (e.g., eBay transactions, Amazon, social networks, and advertising platforms such as
Google Adwords),
• digital tools, necessary for running business activities,
• crowdfunding platforms, e.g., Kick Starter,
• market of professional services, enabling the design and manufacture of a product with no need to own
a factory, e.g., Quicky.com,
• innovation market – platforms, which are directed to the development of open innovation based on
crowdsourcing, i.e., at lower costs than the costs of own R+D activity.
In turn, Internet platforms provide, under the framework of [31]:
• content (Host-Service Providers, departments, e.g., e-information, e-education),
• commerce (trading platforms, e.g., Convist, e-malle – Amazon),
• context (search engine and directory operators, e.g., Google),
• exchange of information - connection (social networking sites and additional services, e.g., Facebook,
Twitter).
They provide not only access to resources and information, but also business services (e.g., logistics, courier, or
payment), which allows and facilitates contact with suppliers and consumers. Due to the above solutions, small
enterprises can be more competitive in the local, regional, and global market.
The development of information and communication technologies has led to the emergence of new solutions [33].
P. Adamczewski shows the activities of enterprises using SMAC (Social, Mobility, Analytics, Cloud) solutions. They
are the basis for modernly functioning enterprises of the above-mentioned sector and are part of the process of digital
transformation [2]. The SMAC platform (referred to as the 3rd ICT platform) creates a specific ecosystem of IT
solutions that allow the organization to develop its activities with minimal financial outlays, and thus maximize the
range of impact [2]. It is important that the listed solutions function in parallel, then the synergy effect can be achieved.
The effect of these tools is, among others, connecting business partners, and creating networks of entrepreneurs [17].
The four pillars that function within the SMAC platform are [1]:
• Social – social networks which become platforms, allowing for rapid exchange of information between
employees and customers, as well as faster response to problems and building a knowledge base on user
preferences and behavior,
• Mobile – increased importance of mobile devices (smartphones, tablets) has forced entrepreneurs to develop
online marketing channels and to provide customers with mobile channels,
• Analytics – analysis of customer behavior and preferences from the collected data, which allows, e.g., for,
assessing customer loyalty, launching marketing campaign, or streamlining product development processes,
• Cloud – using tools collecting information in the cloud, which may contribute, among others, to reducing
costs or overcoming geographical barriers.
Modern business platforms enable the establishment and intensification of relationships between various market
entities: entrepreneurs, customers, and administration units [4]. They can also become
an interesting solution in enterprise resource management at the level of sustainable development. The research
conducted by the PricewaterhouseCoopers company seems to confirm the rationality of such a solution, pointing to
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Author name / Procedia Computer Science 00 (2019) 000–000

the growing trend of data exchange between companies and the added value of this process for business activities
[20]. S. E. Cengiz [7] notes that the exchange of information between enterprises is a common feature of competitive
markets and can have a positive impact on competition by generating certain efficiency gains, with a direct benefit to
consumers. In turn, the research results by L. Fraccascia and D. M. Yazan [12] show that Internet platforms that enable
the exchange of data and information, increase economic and environmental performance in the network of industrial
symbiosis, in which the key process is the physical exchange of waste. Numerous studies on the evaluation of online
platforms in terms of commercial exchange prove the effectiveness of their functioning [5, 6, 18, 21, 26, 29].

3. Research methodology

3.1. General assumptions of the research

Creating solutions for the exchange of information between enterprises requires the identification of trends and
assumptions in this respect. To establish the preliminary conditions for the development of an electronic platform for
exchanging information on resources, the analysis of the process of the exchange of information on resources among
enterprises was carried out. which were conducted among randomly selected enterprises in Poland. The size of the
research sample was N = 352. In turn, the answers were collected using the CATI method. In the survey took part
25% of micro, small, medium and large companies. Most of the surveyed entities operated at the local and national
level. In the vast majority, the conducted activity was of a continuous nature, both in the area of production and
services. The results confirmed that almost every third surveyed enterprise has some assets, unused to a certain extent,
which could be managed based on mutual exchange with other entities. At the same time, the implementation of
various types of objectives related to management of their assets was identified in these enterprises.
The aim of the study was to identify the potential of the functioning of the electronic platform among enterprises based
on the study of enterprises' tendencies to exchange information. In the study, we compared two populations -
enterprises which, as declared in the survey, share information on the location, nature and availability of their resources
(marked in the study as group A enterprises) and enterprises which do not share information on the location, nature
and availability of their resources (marked in the study as group B companies). At the same time, it is assumed that
entrepreneurs who willingly exchange information are potential users of the platform for electronic exchange of data
on resources.

Research hypothesis: Enterprises that are willing to exchange information about their resources, which more often
than others implement a strategy focused on managing their assets.

In the research, two populations were compared – enterprises that share information on the location, nature, and
availability of their resources, (marked in the study as A Group enterprises) and enterprises that do not share
information on the location, nature, and availability of their resources (marked in the study as B Group enterprises).
The research process included the preliminary characterization of the studied populations broken down by
the exchange or lack of exchange of information. Due to the qualitative nature of the research, the non-parametric
Mann-Whitney test was used to examine the significance of differences between the studied populations.
To supplement the obtained results, the report also indicates the structure of the entrepreneurs’ opinion on the extent
to which sharing resources seems to be rational to them. The condensed results obtained are intended to help assess
the potential functioning of an electronic platform tool for exchanging information on free resources.

3.2. Variables in the study

The independent variable (SI) concerning the occurrence of the fact of sharing information on the location, nature
and availability of own resources was based on the averaging of responses:
• Indications concerning sharing information include the following positive statements, i.e., “Yes, I talk about
this with my direct business partners”; “Yes, I share information in the general market”; ‘Yes, I have received
this type of information from other companies”.
• Indications concerning sharing information include the following negative statements, i.e., “No, this would
be negative for my company”; “No, I do not have this type of resources”.
At the same time, based on individual positive responses, it is observed that the willingness to exchange information
538 Katarzyna Grondys et al. / Procedia Computer Science 225 (2023) 534–542
Author name / Procedia Computer Science 00 (2019) 000–000

about resources covers various aspects and reasons. This dimension takes into account the exchange of information
only at the level of direct cooperation with suppliers and recipients in the supply chain, the possibility of disseminating
information on free resources without any restrictions, and also taking into account the situation when the company
not only shares but also receives information on free resources from other companies which may but do not have to
be in a direct relationship with each other. This may suggest the creation of an electronic information exchange tool
which can be an information platform, in which the exchange of information on free resources can take place not only
when broken down by the industry, sector or place occupied by the company in the supply chain. In turn, negative
indications include enterprises which do not exchange this type of information due to lack of free resources or simply
it is not in line with their company management strategy.
For the SI variable, the way of coding the averaged positive responses adopts a dichotomous scale, where
the value 1 means “willingness to share information”, whereas the way of coding the averaged negative responses
takes the value 2, which means “No sharing information”.
On the other hand, the dependent variable (P) covers the studied phenomenon in accordance with the assessment
of the frequency of occurrence of business objectives related to the management of fixed assets in the company, i.e.:
• Implementation of the concept of sustainable development by reducing redundant assets in the company
(P_1),
• Increased business flexibility by releasing fixed assets (P_2),
• Consideration of actual costs of resources involved in products and/or services (P_3),
• Increased potential of unused resources (P_4),
• Elimination of some intermediaries (P_5),
• Reduction in transaction costs related to the management of fixed assets (P_6),
• Gaining a new source of income (P_7).
The dependent variable is expressed on a four-point ordinal scale, it refers to the frequency of occurrence of
the above-mentioned objectives of management and includes indications, i.e., “Most often” – code 4; “Often” – code
3; “Rarely” – code 2 and “Never” – code 1.

4. Analysis and discussion of the findings

To identify significant differences between the studied A and B Groups of enterprises, based on the PS IMAGO
PRO software, a non-parametric test for independent samples was carried out. The selection of the statistical test was
made based on the following conditions:
1. Two sub-populations are compared,
2. Measurement was made independently,
3. Measurement scale of the dependent variable is expressed ordinally, on a 4-point scale,
4. Measurement scale of the independent variable is expressed on a dichotomous measurement scale.
Due to the qualitative nature of the research, to examine the significance of differences between the studied
populations, the non-parametric Mann-Whitney test was applied, which tests the hypotheses:

H0: F1 =F2 [1]

H1: ~ H0 [2]

The differences are considered statistically significant if p < α. Then, the next step is to determine in which
population the level of the variable is significantly higher, which can be done by comparing the medians or mean
ranks in the samples.
The SI variable was chosen as the grouping variable. Since there may be more than one tested variable, the P
variable was considered for all its options in the study. This provides an opportunity to obtain aggregated results.
The Mann-Whitney U test was estimated according to the formula [30]:
𝑛𝑛 𝑛𝑛
U− 1 2
𝑍𝑍 = 2
[3]
𝑛𝑛 𝑛𝑛 (𝑛𝑛 +𝑛𝑛 +1)
√ 1 2 1 2
12
 Katarzyna Grondys et al. / Procedia Computer Science 225 (2023) 534–542 539
Author name / Procedia Computer Science 00 (2019) 000–000

where:
𝑛𝑛 (𝑛𝑛 +1)
𝑈𝑈 = 𝑅𝑅1 − 1 1 [4]
2
R1 - sum of ranks of the elements from the first group,
n1,n2 – amount of the first and second group respectively.

The obtained output data concerning testing are presented in Table 1.

Table 1. The Mann- Whitney U test was applied for two dependent samples.

P_1 P_2 P_3 P_4 P_5 P_6 P_7

Mann-Whitney U
14447.00 14317.00 13294.50 13674.50 13442.00 13653.00 13678.50
Wilcoxon W
28308.00 28178.00 27155.50 27535.50 27303.00 27514.00 27539.50
Z
-1.081 -1.234 -2.353 -1.955 -2.179 -1.944 -1.912
Asymptotic significance (two-
sided) 0.280 0.217 0.019 0.048 0,029 0.049 0.056

The probability of the individual dependent variables in the Mann-Whitney test can be written as follows: for P_1
 p > 0.05 (U = 14447; p = 0.280); for P_2  p > 0.05 (U = 14317; p = 0.217); for P_3  p < 0.05 (U = 13294.5 ;
p = 0.019); for P_4  p < 0,05 (U = 13674.5 ; p = 0,048); for P_5  p < 0.05 (U = 13442; p = 0.029); for P_6  p
< 0.05 (U = 13653; p = 0.049) and for P_7  p > 0,05 (U = 13678.5 ; p = 0.056).
Assuming the level of confidence at 95% i.e., α = 0.05, the null hypothesis on no differences between
the studied populations for {SI  P_1}; {SI  P_2};{SI  P_7} is accepted. At the same time, the null hypothesis is
rejected in favor of the alternative for the population: {SI  P_3}; {SI  P_4};{SI  P_5}; {SI  P_6}, for which p <
0.05. This means that A Group enterprises are statistically significantly different from B Group enterprises, broken
down by the frequency of occurrence of the following business objectives linked to the management of fixed
resources:
1. Considering the actual costs of resources involved in products and/or services,
2. Increasing the potential of unused resources,
3. Eliminating some intermediaries,
4. Reducing transaction costs related to the management of fixed assets.
To indicate how the studied populations differ from each other, their mean ranks were also estimated (Table 2).

Table 2. Mean ranks for the studied populations.

SI N Mean rank Sum of ranks
P_3 Group A companies 186 188.02 34972.50
Group B companies 166 163.59 27155.50
Total 352
P_4 Group A companies 186 185.98 34592.50
Group B companies 166 165.88 27535.50
Total 352
P_5 Group A companies 186 187.23 34825.00
Group B companies 166 164.48 27303.00
Total 352
P_6 Group A companies 186 186.10 34614.00
Group B companies 166 165.75 27514.00
Total 352
As can be seen in Table 2, the mean rank in A Group enterprises is higher than the mean rank in B Group enterprises
for each studied business objective concerning the management of fixed resources. Therefore, it can be concluded that
the objectives, i.e., Considering the actual costs of resources involved in products and/or services, Increasing the
540 Katarzyna Grondys et al. / Procedia Computer Science 225 (2023) 534–542
Author name / Procedia Computer Science 00 (2019) 000–000

potential of unused resources, Eliminating some intermediaries and Reducing transaction costs related to
the management of fixed assets, were more often implemented by A Group companies, which share information on
the location, nature and availability of their resources.

 
Considering the actual costs of resources involved in products Increasing the potential of unused resources 
and/or services

 
Eliminating some intermediaries Reducing transaction costs related to the management of fixed assets 



Figure 1. Differences in the studied groups of enterprises broken down by the frequency of implementing resource management objectives.

When analyzing significant differences for the studied populations of enterprises, which exchange information on
fixed resources (A Group) and those which do not do that (B Group), some observations can be made in this regard.
For each objective, significant differences between the low and high frequency of their implementation can be seen.
In the case of the objective of “Considering the actual costs of resources involved in products and/or services”,
the largest differences between the studied groups of enterprises are observed in the case of the objective
implementation rarely (A-12% : B-21%) or the most often (A-21% : B-14%). In turn, in the case of “Increasing the
potential of unused resources”, the largest differences occur between rarely (A-15% : B-22%) or often (A-43% : B-
37%). Differences in the same levels concern the objective of “Eliminating some intermediaries” rarely (A-23% : B-
31%) or often (A-34% : B-28%) and the objective of “Reducing transaction costs related to the management of fixed
assets” rarely (A-19% : B-27%) or often (A-31% : B-26%).
The observations made were supplemented with the analysis of the opinions of enterprises as to the geographical
scale for which they consider it is reasonable to share their resources using an electronic data exchange platform.
The table of contingency contains the summary of responses in relation to the studied populations of A and B
enterprises.

Table 3. The summary of the opinions of enterprises in relation to the independent variable SI.
Scale of information exchange using an electronic platform
Independent variable
on a local scale on a regional scale on a national scale on an international scale
A Group companies 50.5% 21.5% 22.6% 3.2%
SI B Group companies 45.8% 19.3% 25.9% 7.2%
Total 48.3% 20.5% 24.1% 5.1%
In the opinion of nearly half of the surveyed enterprises, the most rational way of exchanging information should be
local. Every fourth enterprise believes that an electronic platform for exchanging information should operate on
a national scale (24.1%), slightly fewer enterprises prefer exchange on a regional scale (20.5%). There is an almost
unanimous opinion that the platform for exchanging information should not operate on an international scale When
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Author name / Procedia Computer Science 00 (2019) 000–000

analyzing the opinion broken down by the willingness of the enterprise to exchange information on its resources,
similar proportions of indications are observed. Irrespective of which group the company belongs to, they have similar
opinions on the preferences concerning the scale on which the electronic exchange of information should operate. At
the same time, when analyzing the predominance of indications, A Group companies most frequently choose
the solutions on a local and regional scale, whereas B Group enterprises - on a national and international scale.

5. Conclusions

The key feature of digital transformation is access to digital data coming from various physical objects. In turn,
the authors of the article also propose that part of this process should be sharing data on physical objects, e.g.,
machinery, devices, buildings, stocks, etc., the final objective of which is to improve the efficiency of management
with not fully utilized assets of the company in the virtual space.
The presented results indicate that enterprises differ from each other in terms of the willingness to share information
on free resources. Most of the surveyed enterprises engage in business objectives concerning sharing unused assets
partially or completely in connection with the costs, methods of using or eliminating some intermediaries. Enterprise,
which are willing to exchange information on their resources more often than the others implement the strategy
concerning the management of assets, aimed at reducing costs generated by not fully used fixed resources. This proves
the high potential of the implementation of an electronic platform for exchanging information on resources, which
would bring together various enterprises in one place and at one time, interested in temporarily handing over or taking
over the equipment needed in the business. As indicated in the study, some enterprises show a willingness to exchange
information and undertake appropriate strategies in this direction. The other part of the companies do not want to share
information, and the reasons for this can be found in the desire to gain a competitive advantage.
When underlining both the importance of the exchange of information between organizations and the benefits from
the functioning of online platforms, the authors are inclined to conclude that the concept of an electronic platform for
exchanging information on the company’s free assets could improve the management of assets in terms of both
economic and environmental benefits. The conducted research carries certain limitations, since it does not take into
account the risk of information exchange and its assessment by the surveyed enterprises. Therefore, further research
should include the analysis of risk as a factor that may limit the willingness to exchange information between
companies using an electronic platform for exchanging information. The study was of a conceptual nature and assumes
the creation of an electronic information exchange platform based solely on the approach of the surveyed enterprises
to the exchange of information on resources.

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