Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

Vásquez, Andrés F. Ugalde; Naranjo‐Gil, David

doi:10.3390/su12052132

Cited by 9 publications

(6 citation statements)

References 49 publications

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“…The decision on whether a firm will conduct green innovation lies with its executives. The greater the heterogeneity of an executive's professional background, the richer their level of expertise and skills (Ugalde Vásquez & Naranjo‐Gil, 2020). This feature makes firms more aware of green risks and the government's market environment.…”

Section: Empirical Results and Discussionmentioning

confidence: 99%

Government environmental concerns and corporate green innovation: Evidence from heavy‐polluting enterprises in China

Chen,

Zhu,

Ding

et al. 2023

Bus Strat Env

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The objective of this study is to examine the impact of government environmental concerns on green innovation and whether this has a “leverage effect” or a “crowding‐out effect.” This study employs a two‐way fixed‐effects model to conduct an empirical test using panel data from 2010 to 2020 on Chinese firms listed in heavy‐polluting industries. The results suggest that an increase in government environmental concerns can promote corporate green innovation. However, government environmental concerns primarily stimulate strategic innovation rather than substantive innovation. After a series of robustness and endogeneity tests, the conclusions of this paper still hold. Corporate green innovation induced by government environmental concerns is not the “leverage effect” superimposed on existing innovation activities but the “crowding‐out effect” of other technological innovation. The heterogeneity tests in this paper indicate that the impact is more pronounced for firms with poorer environmental conditions, stronger political connections, and richer executive backgrounds.

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Section: Empirical Results and Discussionmentioning

confidence: 99%

Government environmental concerns and corporate green innovation: Evidence from heavy‐polluting enterprises in China

Chen,

Zhu,

Ding

et al. 2023

Bus Strat Env

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“…It enables the organization to improve its performance as organizations can achieve sustainability by acquiring new competencies and transferring them across various organizational levels. Consequently, organizations have not only to care about how to gain knowledge but also efficiently manage the knowledge acquisition process to achieve knowledge strategy [9,26]. Al Yami et al [27] highlighted that the acquired knowledge should be codified and preserved so that it may be included in the organization's current knowledge base, as technological advances allow organizations to codify, digitalize, and automate processes quickly.…”

Section: Knowledge Acquisitionmentioning

confidence: 99%

Knowledge Management Practice for Sustainable Development in Higher Education Institutions: Women Managers’ Perspective

Raudeliūnienė

Matar

2022

Sustainability

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Women play a crucial leadership role in higher education institutions by implementing knowledge management practices; however, there is a lack of scientific studies that mainly investigate this role. Therefore, in order to fill this scientific studies gap, a purposive sampling technique focusing on women managers and a survey were employed to collect data from 201 women working in managerial positions in Lebanese and Syrian higher education institutions. PLS structural equational modeling technique and independent sample t-test were used to analyze the influence of the knowledge management cycle on sustainability in higher education institutions through women managers’ perspectives. The findings revealed a positive and significant relationship among the analyzed knowledge management processes in the study, and some insignificant differences were detected in the independent sample t-test between the Lebanese and Syrian higher education institutions. The results of this study are valuable for strategic and knowledge management practitioners concerned with women’s leadership and implementation of knowledge management practices in higher education institutions for sustainability.

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“…FIs use knowledge management solutions to share data across the organization, allow authorized access to sensitive information, block unauthorized access and analyze potential investments. Ugalde Vasquez and Naranjo-Gil (2020) revealed that knowledge management acquisition affects the management accounting systems and impacts the application of management accounting practices.…”

Section: Literature Reviewmentioning

confidence: 99%

The impact knowledge management processes on business performance via the role of accounting information quality as a mediating factor

Al-Dmour

Zaidan

Natour

2021

VJIKMS

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Purpose This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan. Design/methodology/approach Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan. Findings The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan. Originality/value This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.

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Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

Cited by 9 publications

References 49 publications

Government environmental concerns and corporate green innovation: Evidence from heavy‐polluting enterprises in China

Government environmental concerns and corporate green innovation: Evidence from heavy‐polluting enterprises in China

Knowledge Management Practice for Sustainable Development in Higher Education Institutions: Women Managers’ Perspective

The impact knowledge management processes on business performance via the role of accounting information quality as a mediating factor

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