Abstract: Strategic positioning implementation involves the fit with different elements of intellectual capital in order to enhance organizational effectiveness. Interestingly, there is a lack of analysis about how small and medium enterprises (SMEs) exploit knowledge resources in order to foster their desired strategic positioning. This paper presents a mixed method research within the context of Small and Medium Accounting Practices (SMAPs). A quantitative analysis involving 1.210 questionnaires was developed to understand SMAPs behavior. Additionally a multiple case study with three firms was developed in order to understand actions concretely developed by SMAPs to implement Intellectual Capital (IC).
Intellectual Capital and Strategic Positioning Within Italian Small and Medium Accounting Practices
MASSARO, Maurizio;DAL MAS, FRANCESCA;GARLATTI, Andrea
2014-01-01
Abstract
Abstract: Strategic positioning implementation involves the fit with different elements of intellectual capital in order to enhance organizational effectiveness. Interestingly, there is a lack of analysis about how small and medium enterprises (SMEs) exploit knowledge resources in order to foster their desired strategic positioning. This paper presents a mixed method research within the context of Small and Medium Accounting Practices (SMAPs). A quantitative analysis involving 1.210 questionnaires was developed to understand SMAPs behavior. Additionally a multiple case study with three firms was developed in order to understand actions concretely developed by SMAPs to implement Intellectual Capital (IC).I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
