Microfoundations of intellectual capital. Evidence from Italian small accounting firms

IF 3.2 4区管理学 Q1 INFORMATION SCIENCE & LIBRARY SCIENCE

Knowledge Management Research & Practice Pub Date : 2022-01-08 DOI:10.1080/14778238.2021.2023676

P. Paoloni, M. Massaro, F. Dal Mas, Carlo Bagnoli

引用次数: 4

Abstract

ABSTRACT The paper aims at understanding how small and medium accounting practices micromanage their Intellectual Capital (IC) for sustaining their performance in a constantly changing environment, starting from the CAOS framework. The paper employs a quantitative methodology based on a questionnaire developed with the Italian Chartered Accounting Association endorsement. 3,002 questionnaires obtained by solo owners of firms with less than 50 employees were analysed using a Structural Equation Model (SEM). The findings highlight that IC is a complex concept where entrepreneurial and organisational aspects interact together. A micro-level approach could be used to explain IC development. CEO’s entrepreneurial orientation can support organisations in building knowledge management tools, as well as developing relational capital. CEOs who are more willing to take risks and innovate can better foster IC development, affecting firm’s performance.

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智力资本的微观基础。意大利小型会计师事务所提供的证据

摘要本文旨在从CAOS框架入手，了解中小企业会计实务如何在不断变化的环境中微观管理其智力资本，以维持其绩效。本文采用了一种基于意大利特许会计协会认可的问卷调查的定量方法。使用结构方程模型（SEM）分析了由员工少于50人的公司的单独所有者获得的3002份问卷。研究结果强调，IC是一个复杂的概念，创业和组织方面相互作用。微观层面的方法可以用来解释集成电路的发展。CEO的创业导向可以支持组织构建知识管理工具，以及开发关系资本。更愿意承担风险和创新的CEO可以更好地促进IC的发展，从而影响公司的业绩。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Knowledge Management Research & Practice Multiple-

CiteScore

7.00

自引率

15.60%

发文量

期刊介绍： Knowledge management is a term that has worked its way into the mainstream of both academic and business arenas since it was first coined in the 1980s. Interest has increased rapidly during the last decade and shows no signs of abating. The current state of the knowledge management field is that it encompasses four overlapping areas: •Managing knowledge (creating/acquiring, sharing, retaining, storing, using, updating, retiring) •Organisational learning •Intellectual capital •Knowledge economics Within (and across) these, knowledge management has to address issues relating to technology, people, culture and systems.