{"title":"Microfoundations of intellectual capital. Evidence from Italian small accounting firms","authors":"P. Paoloni, M. Massaro, F. Dal Mas, Carlo Bagnoli","doi":"10.1080/14778238.2021.2023676","DOIUrl":null,"url":null,"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.","PeriodicalId":51497,"journal":{"name":"Knowledge Management Research & Practice","volume":"21 1","pages":"725 - 737"},"PeriodicalIF":3.2000,"publicationDate":"2022-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Knowledge Management Research & Practice","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/14778238.2021.2023676","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"INFORMATION SCIENCE & LIBRARY SCIENCE","Score":null,"Total":0}
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.
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.
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