Changing role of accounting and its systems: a new vision of accounting as knowledge processing systems

Mohammad, Ahmed Ali

doi:10.1504/ijmfa.2016.076666

Cited by 4 publications

(5 citation statements)

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“…Based on KBV, prior studies assert that knowledge management is a crucial primary source of competitive advantage and performance for organizations (Kianto et al, 2014;Mohammad, 2016;Boamah et al, 2022). Additionally, KBV shows that an organization's capacity to generate value is highly dependent on its ability to acquire/produce, share, and use knowledge (Martelo-Landroguez and Cepeda-Carri on, 2016).…”

Section: Internal Knowledge Sources and Innovation Capabilitymentioning

confidence: 99%

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Determining the role of sources of knowledge and IT resources for stimulating firm innovation capability: a PLS-SEM approach

Shehzad

Zhang

Alam

et al. 2022

BPMJ

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PurposeDrawing on the knowledge-based view (KBV), the research examines the impact of knowledge sources (internal and external knowledge sources) on two aspects of innovation radical and incremental innovation. Additionally, the research seeks to provide deeper insight into the link between the variables by studying how information technology (IT) resources mediate the relationship between knowledge sources and innovation capability.Design/methodology/approachThe study assessed the relationship between latent variables using a quantitative research approach and variance-based structural equation modelling on a sample of 380 individuals from 83 Pakistani manufacturing and service firms.FindingsThe study's results revealed a significant impact of knowledge sources (internal and external knowledge sources) on radical and incremental innovation. Further, the study examines the mediating role of IT resources in connecting knowledge sources and a firm's innovation capability.Research limitations/implicationsFuture studies should investigate the association among the constructs under the moderating roles of environmental turbulence to provide insight into the relationship between knowledge sources, IT resources, and innovation capability.Practical implicationsThe paper provides evidence that knowledge sources and IT resources are the key driving factors of innovation capability. Managers and directors of firms in developing and emerging countries should establish firms' knowledge sources and IT resources to improve innovation capability.Originality/valueThere is a scarcity of studies that has explored the relationship between sources of knowledge, IT resources, and specific types of innovation, namely radical and incremental innovation. The paper helps fill research gaps in the literature and advances understanding of how knowledge sources, directly and indirectly, stimulate firms' innovation capabilities via the mediating role of IT resources.

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Section: Internal Knowledge Sources and Innovation Capabilitymentioning

confidence: 99%

“…Based on KBV, prior studies assert that knowledge management is a crucial primary source of competitive advantage and performance for organizations (Kianto et al. , 2014; Mohammad, 2016; Boamah et al. , 2022).…”

Section: Literature Reviewmentioning

confidence: 99%

Determining the role of sources of knowledge and IT resources for stimulating firm innovation capability: a PLS-SEM approach

Shehzad

Zhang

Alam

et al. 2022

BPMJ

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“…The mere fact that the strategic investor internalizes the positive externality and appropriates the strategic benefit may allow him to break even at a lower rate of interest than an independent investor (p. 692). and this lower financial break-even point seems to result in a direct though "invisible" effect of IC benefit accumulation on behalf of CVC (Liebowitz and Suen, 2000;Bontis and Fitzenz, 2002;Jamoussi et al, 2008: Krishnan andRamasamy, 2011;Mohammad, 2016). Fulghieri and Seviril (2009) analyzed the impact of competition on optimal organizations and financing structures of innovation-intensive industries, concluding that "[.…”

Section: Backed Firm Performancementioning

confidence: 99%

Knowledge management behaviors in venture capital crossroads: a comparison between IVC and CVC ambidexterity

Rossi

Festa

Papa

et al. 2020

JKM

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Purpose Institutional venture capitalists (IVCs) and corporate venture capitalists (CVCs) deploy analogous activities but adopt different approaches to financing innovation and value creation for venture-backed firms. Thus, this paper aims to investigate their potential ambidexterity as a result of knowledge management (KM) strategies and processes. Design/methodology/approach After a focused literature review showing evidence of KM behaviors as a source of potential ambidexterity for IVCs and CVCs, descriptive, inferential and discriminant analyses on the 15 most active IVCs and CVCs in the world in 2019 are presented. Correlations between numbers of deals, prevailing entrepreneurial intensity and potential ambidexterity are investigated. Findings Specific differences are analyzed from a KM perspective, revealing that the number/percentage of operations per round can result as a misleading criterion of knowledge accumulation. Finally, a theoretical model for ambidexterity for venture capitalists is developed. Originality/value The study shows that IVCs act with greater investment capacity because of their organizational structure and purpose and focus on financial goals; moreover, they are ambidextrous, although their exploration may more frequently entail exploitation than “real” exploration. CVCs tend to invest in sectors related to their core business, coherent with their strategic purpose and more oriented with KM strategies for accumulating intellectual capital.

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“…Knowledge refers to recognition and accumulation of expertise and skills related to critical thinking results (Mohammad, 2016). Meyer and Sugiyama (2007) view knowledge as a set of structural connectivity patterns where its contents have proven to be viable for the achievement of goals.…”

Section: Knowledge Replication and The Growth Of Service Firmsmentioning

confidence: 99%

Successful replication of knowledge in the growth of service organizations: evidence from Spanish hotel chains

García-Almeida

Cruz

2020

JKM

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Purpose This paper aims to identify the main factors affecting the success of the knowledge replication process in service firms when new units/outlets are created or acquired. Design/methodology/approach The quantitative approach of the study is based on a survey to the first general managers of new hotels integrated in Spanish hotel chains that implement a strategy of knowledge replication. Findings Transfer experience in the region; compatibility between the underlying cultural context of the knowledge and the recipients’ culture; recipients’ absorptive capacity; source’s and recipients’ motivation; and lack of adaptation in the transfer routines are key factors that influence several aspects of knowledge replication success in service firms. Research limitations/implications From an academic point of view, this work identifies the determinants of success in replication processes. Moreover, two dimensions in knowledge replication success have been identified: a functional dimension and an economic one. Industry and survey limitations must be considered. Practical implications Organizations that face a growth process where they want to replicate their corporate knowledge should consider several aspects that seem to be determinants of success in those projects. Originality/value Despite the prevalence of replication-based growth strategies in the service sector, there is a lack of research analyses about this phenomenon in the academic literature. The empirical-based research on knowledge transfer and service firms’ growth is scarce and fragmented. This work provides an integrated view of factors affecting knowledge replication success in new organizational units from an empirical quantitative approach.

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Changing role of accounting and its systems: a new vision of accounting as knowledge processing systems

Cited by 4 publications

References 0 publications

Determining the role of sources of knowledge and IT resources for stimulating firm innovation capability: a PLS-SEM approach

Determining the role of sources of knowledge and IT resources for stimulating firm innovation capability: a PLS-SEM approach

Knowledge management behaviors in venture capital crossroads: a comparison between IVC and CVC ambidexterity

Successful replication of knowledge in the growth of service organizations: evidence from Spanish hotel chains

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