Pub Date : 2024-08-12DOI: 10.1108/jic-11-2023-0265
Norris Krueger, Sönke Mestwerdt, Jill Kickul
PurposeIntentions are central to entrepreneurial thinking and thus entrepreneurial action yet we have not explored the different pathways of how intent evolves. How does an easily assessed measure of cognitive style influence how entrepreneurs develop their intentions?Design/methodology/approachWe examine how cognitive style interacts with entrepreneurial intentions testing the model separately with subjects scoring as Intuitives or Analytics on cognitive style, plus nationality and gender as covariates with entrepreneurial intensity as a prospective moderator, using 528 university students from Norway, Russia and Finland.FindingsCognitive style does moderate the intentions model. For intuitives, country influenced social norms and entrepreneurial intensity proved a moderator. For analytics, neither perceived desirability, country, nor entrepreneurial intensity were significant.Research limitations/implicationsWe will replicate these findings in different samples, especially non-WEIRD settings. It will also be useful to test alternate measures of cognitive style and other likely moderators.Practical implicationsWe offer diagnostics for educators and ecosystem actors given that our findings suggest intriguing differences in the entrepreneurial mindset.Social implicationsUnderstanding multiple pathways exist to entrepreneurial intent and thus action helps policymakers and entrepreneurial champions better able to help nurture entrepreneurs and thus entrepreneurship in their communities.Originality/valueCognitive style has dramatic effects on the specification of the formal intentions model arguing for multiple pathways to entrepreneurial intent. For example, two entrepreneurs might arrive at the same intention but through very different processes because they differ in cognitive style.
{"title":"Entrepreneurial thinking: rational vs intuitive","authors":"Norris Krueger, Sönke Mestwerdt, Jill Kickul","doi":"10.1108/jic-11-2023-0265","DOIUrl":"https://doi.org/10.1108/jic-11-2023-0265","url":null,"abstract":"PurposeIntentions are central to entrepreneurial thinking and thus entrepreneurial action yet we have not explored the different pathways of how intent evolves. How does an easily assessed measure of cognitive style influence how entrepreneurs develop their intentions?Design/methodology/approachWe examine how cognitive style interacts with entrepreneurial intentions testing the model separately with subjects scoring as Intuitives or Analytics on cognitive style, plus nationality and gender as covariates with entrepreneurial intensity as a prospective moderator, using 528 university students from Norway, Russia and Finland.FindingsCognitive style does moderate the intentions model. For intuitives, country influenced social norms and entrepreneurial intensity proved a moderator. For analytics, neither perceived desirability, country, nor entrepreneurial intensity were significant.Research limitations/implicationsWe will replicate these findings in different samples, especially non-WEIRD settings. It will also be useful to test alternate measures of cognitive style and other likely moderators.Practical implicationsWe offer diagnostics for educators and ecosystem actors given that our findings suggest intriguing differences in the entrepreneurial mindset.Social implicationsUnderstanding multiple pathways exist to entrepreneurial intent and thus action helps policymakers and entrepreneurial champions better able to help nurture entrepreneurs and thus entrepreneurship in their communities.Originality/valueCognitive style has dramatic effects on the specification of the formal intentions model arguing for multiple pathways to entrepreneurial intent. For example, two entrepreneurs might arrive at the same intention but through very different processes because they differ in cognitive style.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.2,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-08-12DOI: 10.1108/jic-11-2023-0265
Norris Krueger, Sönke Mestwerdt, Jill Kickul
PurposeIntentions are central to entrepreneurial thinking and thus entrepreneurial action yet we have not explored the different pathways of how intent evolves. How does an easily assessed measure of cognitive style influence how entrepreneurs develop their intentions?Design/methodology/approachWe examine how cognitive style interacts with entrepreneurial intentions testing the model separately with subjects scoring as Intuitives or Analytics on cognitive style, plus nationality and gender as covariates with entrepreneurial intensity as a prospective moderator, using 528 university students from Norway, Russia and Finland.FindingsCognitive style does moderate the intentions model. For intuitives, country influenced social norms and entrepreneurial intensity proved a moderator. For analytics, neither perceived desirability, country, nor entrepreneurial intensity were significant.Research limitations/implicationsWe will replicate these findings in different samples, especially non-WEIRD settings. It will also be useful to test alternate measures of cognitive style and other likely moderators.Practical implicationsWe offer diagnostics for educators and ecosystem actors given that our findings suggest intriguing differences in the entrepreneurial mindset.Social implicationsUnderstanding multiple pathways exist to entrepreneurial intent and thus action helps policymakers and entrepreneurial champions better able to help nurture entrepreneurs and thus entrepreneurship in their communities.Originality/valueCognitive style has dramatic effects on the specification of the formal intentions model arguing for multiple pathways to entrepreneurial intent. For example, two entrepreneurs might arrive at the same intention but through very different processes because they differ in cognitive style.
{"title":"Entrepreneurial thinking: rational vs intuitive","authors":"Norris Krueger, Sönke Mestwerdt, Jill Kickul","doi":"10.1108/jic-11-2023-0265","DOIUrl":"https://doi.org/10.1108/jic-11-2023-0265","url":null,"abstract":"PurposeIntentions are central to entrepreneurial thinking and thus entrepreneurial action yet we have not explored the different pathways of how intent evolves. How does an easily assessed measure of cognitive style influence how entrepreneurs develop their intentions?Design/methodology/approachWe examine how cognitive style interacts with entrepreneurial intentions testing the model separately with subjects scoring as Intuitives or Analytics on cognitive style, plus nationality and gender as covariates with entrepreneurial intensity as a prospective moderator, using 528 university students from Norway, Russia and Finland.FindingsCognitive style does moderate the intentions model. For intuitives, country influenced social norms and entrepreneurial intensity proved a moderator. For analytics, neither perceived desirability, country, nor entrepreneurial intensity were significant.Research limitations/implicationsWe will replicate these findings in different samples, especially non-WEIRD settings. It will also be useful to test alternate measures of cognitive style and other likely moderators.Practical implicationsWe offer diagnostics for educators and ecosystem actors given that our findings suggest intriguing differences in the entrepreneurial mindset.Social implicationsUnderstanding multiple pathways exist to entrepreneurial intent and thus action helps policymakers and entrepreneurial champions better able to help nurture entrepreneurs and thus entrepreneurship in their communities.Originality/valueCognitive style has dramatic effects on the specification of the formal intentions model arguing for multiple pathways to entrepreneurial intent. For example, two entrepreneurs might arrive at the same intention but through very different processes because they differ in cognitive style.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.2,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-08-09DOI: 10.1108/jic-03-2024-0083
Matteo Pozzoli, Francesco Paolone, Elbano de Nuccio, Riccardo Tiscini
PurposeThis paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.Design/methodology/approachThe research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.FindingsThe SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.Research limitations/implicationsThe results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.Practical implicationsFrom a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.Social implicationsThe research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.Originality/valueThis research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.
{"title":"Does financial materiality judgement matter in reporting intellectual capital? A systematic literature review and future research trends","authors":"Matteo Pozzoli, Francesco Paolone, Elbano de Nuccio, Riccardo Tiscini","doi":"10.1108/jic-03-2024-0083","DOIUrl":"https://doi.org/10.1108/jic-03-2024-0083","url":null,"abstract":"PurposeThis paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.Design/methodology/approachThe research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.FindingsThe SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.Research limitations/implicationsThe results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.Practical implicationsFrom a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.Social implicationsThe research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.Originality/valueThis research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.2,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141923062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}