No abstract

This paper examines the influence of board composition on growth intentions of high‐growth firms. We hypothesize that gender diversity and a high proportion of independent directors on the board will reduce a firm's growth intentions, whereas founder duality will increase a firm's growth intentions. Using survey data from 773 high‐growth Norwegian firms, we find that gender diversity has a negative effect on growth intentions. A high proportion of independent directors do not facilitate further growth in high‐growth firms. Furthermore, our results indicate that the founder's presence in the decision‐making group increases a firm's growth intentions.

No abstract

Purpose – This paper aims to improve customer knowledge management practices in industrial firms by examining the role of knowledge integration mechanisms (KIMs) and customer-oriented reward systems in non-marketing managers’ use of customer information. Design/methodology/approach – Cross-sectional survey data were collected from 221 R & D and manufacturing managers from large, Finnish industrial companies. Ordinary least squares regression with bootstrap procedures was used to test the hypotheses. Findings – The use of KIMs mediates the positive effect of customer-oriented reward systems on non-marketing managers’ use of customer information. However, non-marketing managers’ previous work experience in sales and marketing negatively moderates the effect of customer-oriented reward systems on the use of customer information. The use of knowledge integration systems mediates this moderation effect. Research limitations/implications – This paper provides empirical evidence concerning the antecedents of successful customer knowledge transfer from sales and marketing to R & D and manufacturing. The findings imply that non-marketing managers with T-shaped skills (previous work experience also in sales and marketing) are unlikely to increase their use of KIMs if they are exposed to customer-oriented reward systems. Hence, broadening employees’ knowledge base substitutes for using customer-oriented reward systems as a tool for improving customer information use. Originality/value – Building on the research on customer knowledge management, marketing’s cross-functional relationships and the motivation for knowledge transfer, this paper increases our understanding of how to develop organizational support for customer knowledge transfer. The authors consider both the impact of reward systems and their interaction with employees’ knowledge and skills.

Fra bokfører til rådgiver? En analyse av utviklingen i kravene til regnskapsføreres kunnskaper, ferdigheter og holdninger i perioden 2005-2015 Ingrid Løvaas master i økonomi og ledelse NMBU ingrid.lovaas@gmail.com Dag Øivind Madsen* førsteamanuensis Universitetet i Sørøst-Norge dag.oivind.madsen@usn.no Tonny Stenheim førsteamanuensis Handelshøyskolen BI tonny.stenheim@bi.no Silja Korhonen-Sande førsteamanuensis NMBU silja.korhonen-sande@nmbu.no *korresponderende forfatter Forlagets PDF-versjon: www.dx. SummaryThe purpose of this article is to examine how changes in the Norwegian accounting industry have influenced the expectations of accounting firms with respect to the knowledge, skills and attitudes of new hires, as well as changes in the types of HR initiatives the firms provide to support their employees. The article draws on data collected by means of a quantitative content analysis of 986 job listings on FINN.no published in 2005 and 2015. The analysis shows that accounting firms tend to look for a different type of accountants in 2015 than in 2005. This indicates a shift from the traditional, narrow role as bookkeeper to an expanded role requiring a wider variety of competencies, skills and attitudes.