Search results for "Accounting"
showing 10 items of 1961 documents
Innovation and knowledge creation: perspectives on the SMEs sector
2013
Purpose – The paper aims to look at small to medium‐sized enterprises' (SMEs') approach to learning and innovation.Design/methodology/approach – The first research direction focuses on the internal and external sources for learning used in the innovation process. A second research direction focuses on the main types of innovation SMEs engage in along with some of the obstacles or constraints identified within the innovation process. In order to answer the research questions set, the authors conducted a survey among 161 Romanian SMEs from various economic sectors and covering different geographical areas.Findings – Romanian SMEs display a learning orientation related to innovation, using bes…
Factors affecting perceptions of CASE effectiveness
1995
CASE (Computer Aided Software/Systems Engineering) tools are claimed to increase the productivity of systems development and the quality of developed systems. Existing empirical research on CASE effectiveness is entirely based on subjective, perceptual data. In order to interpret the existing evidence, it is useful to understand factors affecting these perceptions. This paper studies the impact of demographic variables such as education and experience, CASE adoption process variables such as training and participation, and CASE product variables such as perceived trialability, perceived complexity, perceived demonstrability and perceived compatibility on CASE effectiveness perceptions such …
The Influence of Top Management Teams in the Strategic Orientation and Performance of Small and Medium-sized Enterprises
2009
Department of Management, University of Valencia (Spain), Av. de los Naranjos s/n., 46022 Valencia, SpainCorresponding author email: alejandro.escriba@uv.esIdentifying which factors affect firms’ performance is a critical issue in strategic man-agement research. This paper addresses the influence of managerial team over thebehaviour and performance of small and medium-sized enterprises (SMEs). By treatingtop management team (TMT) characteristics as predictors of a firm’s strategicorientation, we seek to provide a more complete understanding of how thecharacteristics of managerial teams shape decision-making processes and SMEs’behaviours in order to successfully compete in low munificent environm…
Participative management and its influence on organizational change
2012
PurposeThis paper aims to deal with the influence of a participatory management style along a change process, specifically in seeking to analyze the effect of participative management style on resistance to change and its effects on change performance.Design/methodology/approachAfter a revision of previous literature, an empirical research is presented to test the existence and signs of the relationships between participation and organizational change. To measure the main concepts, the authors have used scales and other measures already published and through a correlation analysis gain some insight into the relationships among variables.FindingsData suggest that participative management mig…
Mobile Customer Relationship Management: a communication perspective
2007
Although communication has been investigated within relationship-oriented contexts, studies concerning communication within Customer Relationship Management (CRM) are scarce, especially when customer relationships are managed with the aid of the mobile medium. The purpose of this study is to increase general understanding of communication within the mobile context, in which the communicating parties are connected through the mobile medium. The authors present a model of the communication process within the mobile context based on a case study. The main results of the study indicate that the communication process within the mobile context differs significantly from the process through tradit…
Organizational Learning, Innovation and Internationalization: A Complex System Model
2013
Research on organizational learning, innovation and internationalization has traditionally linked these concepts through linear causality, by considering any one of them as the cause of another, an approach that might be considered contradictory and static. This paper aims to clarify these relationships and proposes a dynamic theoretical model that has mutual causality at its core and is based on ideas originating in complexity theory. The final model results from case studies of two clothing sector firms. The authors consider that the three concepts constitute a complex system and can adapt and transcend, as any alteration can take the system to the edge of chaos. Adaptability is fostered …
A Matter of Learning: How Human Resources Affect Organizational Performance
2010
Recently, a number of studies have tried to examine the processes that explain the influence of high performance work systems (HPWS) on company performance, in an attempt to understand which variables mediate this relationship and to what extent they do so. The importance of the organizational learning capability (OLC) construct has traditionally been outlined as being essential for a company’s survival and effective performance. Thus, it seems important to establish whether HPWS can be considered an antecedent of OLC, and consequently to confirm whether OLC acts as a mediating variable in the HPWS–company performance linkage. Bearing in mind that HPWS represent a ‘bundle’ of mutually reinf…
Managerial practices driving knowledge creation, learning and transfer in translational research: an exploratory case study
2014
Despite its growing popularity in the biomedical literature, the particular phenomenon of translational research management has not been addressed from an organizational and strategic perspective yet. Our study aims to fill this gap by identifying a set of managerial practices that could influence how knowledge is created, amplified and transferred from biomedical research both to clinical practice and the productive sector. As a result of the theoretical review, we have proposed a preliminary model to guide our empirical work. We have developed an exploratory case study to gather organisational information from an outstanding translational research center. The results obtained from the ana…
Towards a network-based view of effective entrepreneurial ecosystems
2021
AbstractWe conceptualize entrepreneurial ecosystems as fundamentally reliant on networks and explore how and under what conditions inter-organizational networks lead an entrepreneurial ecosystem to form and evolve. It is widely accepted that entrepreneurial ecosystems possess a variety of symbiotic relationships. Research has focused considerable efforts in refining the structure and content of resources found within these networked relationships. However, merely focusing on actor-level characterizations dilutes the notion that social relationships change and are complex. There has been little conceptual treatment of the behavioral and governance factors that underpin how quality interactio…
ICT and Economic Growth
2005
Using new sectoral data on investment and capital services we carry out a growth accounting exercise on Spain 1985-2002. We compute the contribution to output and labour productivity growth of employment, non-ICT and ICT capital, labour qualification and Total Factor Productivity. Results are given for 29 different branches; individually and grouped into four clusters according to their ICT use intensity. Three ICT assets (hardware, communications and software) are considered. We find that although the ICT intensive group appears to be the most dynamic cluster, most of the impact on productivity is still to come. There is some evidence of a reversal of the productivity slow down of the nine…