This is a systematic study on how smart working could influence the target business results for future success and long-term resilience. The COVID 19 Pandemic accelerated the digitalization implementation such as artificial intelligence, cloud computing technologies, smart manufacturing & robotics, and the organizations reconsidered where, when and how the work is done. With the new way of working, the so called smart working, there are several risks which may endanger the success of an organization, implicitly the target results which are expected. In this regard a consolidated research of the current literature is performed to define a theoretical smart working model for identifying the main dimensions where risks can be found.


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