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Ndzana, Martin, Onomo Cyrille, Gregory Mvogo, and Thierry Bedzeme. "Innovation and small and medium enterprises’ performance in Cameroon." Journal of Small Business and Enterprise Development 28, no. 5 (June 15, 2021): 724–43. http://dx.doi.org/10.1108/jsbed-06-2020-0188.
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PurposeThis article attempts to explain performance through the development of innovations within small and medium enterprises (SMEs). Specifically, the authors analyse the determinants of innovation and assess the role of technological and non-technological innovations in performance.Design/methodology/approachBased on a sample of 508 Cameroonian SMEs, the PSM (propensity score matching) technique was used to reduce the selection bias inherent in this type of analysis.FindingsThe results show that technological innovation does not influence significantly the performance of SMEs, whereas non-technological innovation positively influences it. The combination of these two types of innovation leads to better performance than even accentuated development of only one type.Practical implicationsTo improve the performance of SMEs, it is necessary to adopt a comprehensive innovation policy that combines non-technological and technological innovations. In addition, it is important to intensify informations and communication technologies (ICT) promotion policies that contribute to the adoption of innovations within enterprises.Originality/valueThis paper contributes to the literature by showing the role of technological and non-technological innovations in explaining the performance of SMEs. Moreover, unlike the existing work in sub-Saharan Africa, which is limited to testing the innovation–performance relationship, this study also determines the productivity gain generated by innovative firms compared to non-innovative ones.
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Kolade, Oluwaseun, Demola Obembe, and Samuel Salia. "Technological constraints to firm performance." Journal of Small Business and Enterprise Development 26, no. 1 (February 11, 2019): 85–104. http://dx.doi.org/10.1108/jsbed-01-2018-0029.
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Purpose Manufacturing and services SMEs in Africa face challenges and constraints exacerbated by ineffectual government policies, environmental turbulence and the near absence of institutional support. The purpose of this paper is to investigate if informal linkages and formal cooperation are helping firms to overcome constraints to uptake of technological innovations in Nigeria. Design/methodology/approach The paper is based on quantitative data obtained from structured interviews of 631 Nigerian firms. These firms were selected using stratified random sampling from a total population of 18,906 manufacturing and services companies in the national database obtained from the National Bureau of Statistics. Findings The result of the binary logistic regression indicates that while informal linkages appear to be insignificant, formal inter-firm cooperation is an effective moderator of barriers to technological innovations. Research limitations/implications The paper focusses only on technological, rather than non-technological, innovations. Practical implications The paper recommends that, in addition to other interventions to promote diffusion of technological innovations, governments should give priority to interventions that support formal cooperation among SMEs. Originality/value Previous studies have generally looked at the impact of cooperative networks on firms’ innovation uptake. This paper provides original insights into the “how” of cooperative impact, specifically with respect to helping SMEs to overcome constraints. The paper also delineates formal cooperation from informal linkages.
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Khan, Ahmad Khalid, Omar Abdullah Al Aboud, and Syed Mohammad Faisal. "An Empirical Study of Technological Innovations in the Field of Accounting - Boon or Bane." Business and Management Studies 4, no. 1 (February 26, 2018): 51. http://dx.doi.org/10.11114/bms.v4i1.3057.
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In this paper researchers make an attempt by doing intense work that how technological innovations make jobs of accountant so easy from their routine jobs from posting to generating accounting statements etc. with the help of available software and technology in accounting field.Technological innovations have changed an obstructed job of accountant into easier one and that too rapid and accurate, with these developments researchers have found and witnessed that it has affected erstwhile as it has restricted entry for so many into an accounting field as jobs of accountants have shrunk and in few hands who are technology accelerators and technology driven.Researchers have shown how technology has affected the outcome and impact on business in terms of accuracy, pace and swiftness.Researchers have made an attempt to explore various cause and effect relationship between available software in accounting, technology and accountants.In their intense and in depth research we have designed questionnaire comprised of many questions in which respondents are selected from top management, employees and included job seekers too in order to receive their unbiased responses during primary data collection.Wherever found necessary researchers have taken secondary data also to make study more accurate, interesting and feasible.
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Wadho, Waqar, and Azam Chaudhry. "Innovation in the Textiles Sector: A Firm-Level Analysis of Technological and Nontechnological Innovation." LAHORE JOURNAL OF ECONOMICS 21, Special Edition (September 1, 2016): 129–66. http://dx.doi.org/10.35536/lje.2016.v21.isp.a6.
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In a knowledge-based economy, it has become increasingly important to better understand critical aspects of the innovation process such as innovation activities beyond R&D, the interaction among different actors in the market and the relevant knowledge flows. Using a sample of 431 textiles and apparel manufacturers, this paper explores the dynamics of firms’ innovation activities by analyzing their innovation behavior, the extent and types of innovation, the resources devoted to innovation, sources of knowledge spillovers, the factors hampering technological innovation and the returns to innovation for three years, 2013–15. Our results show that 56 percent of the surveyed firms introduced technological and/or nontechnological innovations, while 38 percent introduced new products, these innovations were generally incremental as the majority of innovations were new only to the firm. Furthermore, the innovation rate increases with firm size; large firms have an innovation rate of 83 percent, followed by medium firms (68 percent) and small firms (39 percent). Technologically innovative firms spent, on average, 10 percent of their turnover on innovation expenditure in 2015. Acquisition of machinery and equipment is the main innovation activity, accounting for 56 percent of innovation expenditures. Large firms consider foreign market sources (clients and suppliers) and small firms consider local market sources their key source of information and cooperation. 63 percent of technological innovators cite improving the quality of goods as their most important objective. Lack of available funds within the enterprise is the single most important cost factor hampering innovation, followed by the high cost of innovation. Our results show that 67 percent of the turnover among product innovators in 2015 resulted from product innovations that were either new to the market or new to the firm.
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Zhang, Wenhong, Yapu Zhao, Longwei Tian, and Dong Liu. "Boundary-spanning demand-side search and radical technological innovations in China." Management Decision 55, no. 8 (September 18, 2017): 1749–69. http://dx.doi.org/10.1108/md-04-2016-0236.
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Purpose The purpose of this paper is to explore how boundary-spanning demand-side search (BSDSS) fuels radical technological innovations as well as how innovation appropriability moderates this relationship. In particular, based on Teece’s (1986) argument regarding the appropriability of innovation, the authors divide factors to influence innovation appropriability into two types: external institution related and internal capability related. Design/methodology/approach This study employs a survey methodology. Specifically, the authors collected a sample composed of 150 high-tech manufacturing Chinese firms. Findings Results show that BSDSS has a positive effect on radical technological innovations. Further, the authors find that dysfunctional competition and political ties negatively moderate the main effect, whereas firms’ legal and IPRs protection capabilities positively moderate the main effect. Research limitations/implications One major limitation is that the findings are based on data derived from Chinese firms, which may limit the generalization of the findings. Practical implications The findings suggest that firms competing Chinese market, both Chinese and foreign firms, should actively leverage BSDSS to boost radical technological innovations. Chinese firms should pay attention to the negative roles of appropriability hazards originating from external institutional environment. Foreign firms in Chinese market should be cautious on potential dysfunctional competition from local competitors, such as imitation and intelligence property violation, and enhance appropriability through building internal capabilities, such as legal and IPRs capabilities. Originality/value The study highlights the crucial roles of BSDSS in radical technological innovations, as well as the moderating roles of innovation appropriability. These results provide new insights into the drivers of radical technological innovations.
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Opazo-Basáez, Marco, Ferran Vendrell-Herrero, and Oscar F. Bustinza. "Digital service innovation: a paradigm shift in technological innovation." Journal of Service Management 33, no. 1 (November 18, 2021): 97–120. http://dx.doi.org/10.1108/josm-11-2020-0427.
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PurposeExisting innovation frameworks suggest that manufacturing firms have traditionally developed a complementary model of technological innovations comprising process and product innovations (e.g. Oslo Manual). This article presents digital service innovation as a novel form of technological innovation that is capable of enhancing the performance of firms in certain manufacturing industries.Design/methodology/approachDrawing on technological innovation and digital servitization fields of research, this study argues that digital service innovation, in manufacturing contexts, complements traditional sources of technological innovation, so increasing the profit margins of firms. This effect is significant in industries characterized by business-to-business contexts, high presence of link channels and long product life spans (e.g. manufacturing and computer-based industries). Predictions are tested on a unique sample of 423 Spanish manufacturing firms using parametric (t-test) and nonparametric (fuzzy-set qualitative comparative analysis, fsQCA) approaches.FindingsThe results of this analysis show that a necessary condition so that manufacturing firms can increase profits is the deployment of simultaneous process and product innovations. It also reveals that optimal configuration requires that digital service innovation be undertaken, particularly in machinery and computer-based manufacturing industries. Hence, all three sources of technological innovation are brought together in order to reach the highest levels of company performance. The evidence suggests that technological innovation and digital servitization are closely interrelated in highly innovative manufacturing contexts.Originality/valueThis study's originality and value reside in the fact that it reveals the existence of firms incorporating digital service innovation – a new, technological innovation dimension that challenges existing innovation frameworks – to complement traditional technological innovation sources, namely process and product innovation. Moreover, the study conceptualizes and empirically tests the value-adding role of digital services in firms' technological innovation portfolio.
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Cannas, Francesco, Davide Pellegrini, and Calogero Vecchio. "Policy note: A New Legal Framework Towards a Definitive EU VAT System: Online Hosting Platforms and E-Books Reveal Unsolved Problems on the Horizon." Intertax 46, Issue 8/9 (August 1, 2018): 690–98. http://dx.doi.org/10.54648/taxi2018072.
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A definitive VAT seems to be finally coming by means of the so-called digital package, or at least this is what is stated by the EU Commission. This article explores the most recent EU proposals approved, as well as some of those that are still on the table. The authors present a comprehensive overview of the actual policy trends in the field of VAT and digital economy, in order to identify the main features of the system as conceived by the Commission to respond to the current challenges posed by technological innovation. Subsequently, the authors focus on the missing element, namely the fact that the legal categories on which the VAT system is based are outdated. These categories were created in a non-digital era – a period when today’s innovations were unconceivable. To demonstrate this and further stimulate debate, they take the example of online hosting platforms and ebooks, and use these technological innovations to identify the weaknesses of the system. Finally, the authors propose some conceptual solutions, also in light of recent innovations.
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Aaltola, Pasi. "Investing in strategic development." Qualitative Research in Accounting & Management 15, no. 2 (June 18, 2018): 206–30. http://dx.doi.org/10.1108/qram-05-2017-0044.
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PurposeThis paper aims to explore management control in the strategic development of business model and managerial innovations. The issue is approached from the perspective of managerial work, aiming to outline what managers consider as essential elements of management control in these often iterative and learning-intensive developmental activities.Design/methodology/approachThe study is based on the views of 20 managers engaged in strategic development and its control in various organisations. The interview data consist of the respondents’ experiences and project cases involving non-technological innovations. Qualitative content analysis is used to identify three key concepts of management control of business model and managerial innovations.FindingsThe findings suggest that with managerial and business model innovation, appropriate management control could be established by aligning the innovation being developed with the strategic story of the organisation, leveraging co-creational projects and experimentation with close customer contact.Research limitations/implicationsThe focus of this qualitative research is on building an initial framework. Future research could expand understanding of managerial work and accounting by examining this study’s outcomes in more practical detail in various contexts.Practical implicationsThe findings of this study lead managers and researchers to consider management control of non-technological innovations as an enabling system supporting successful innovations.Originality/valueThis study adds a unique perspective to the literature by conceptualising and offering managerial implications for management control in the context of strategic development of non-technological innovations.
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Saruchera, Fanny, and Maxwell Agabu Phiri. "Technological innovations performance and public-private-partnerships." Corporate Ownership and Control 13, no. 4 (2016): 549–57. http://dx.doi.org/10.22495/cocv13i4c4p4.
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The research institutes’ dilemma in successfully bringing their breakthrough technological innovations to the market has remained major concern in most developing economies. Zimbabwe is no exception. The theory of Public-Private-Partnerships (PPPs) and their increasing applicability in especially the provision of public facilities and services has commanded some research interest worldwide. However, not much attempts have been made to unlock the value in the PPP’s capability in enhancing commercialization of technological innovations, worst still from a developing economy’s perspective. This paper explores the role of PPPs in ensuring successful Research and Development, and Commercialization (R & D-C) of research outcomes. Guided by a systematic literature review on key success factors of PPPs, cases of two forms of PPPs (a Build-Own-Operate-Transfer (BOOT) PPP, and a concession contract) were studied and their operations were monitored and evaluated, in comparison to institutes not engaged in any partnership – to supplement data obtained through key informant interviews. The study established that research institutes engaged in PPPs had relatively fewer commercialization challenges for their output as compared to those who were not engaged. However, it emerged that there are limitations regarding observance of the critical success factors, thereby hindering progress of the prevailing PPPs. The findings of this study imply that there are limited understandings surrounding the value that could be unlocked in commercializing research institutes’ innovations through PPPs. To the few existing PPPs, there is lack of integrative frameworks for the management of, and success of the PPPs. Anchored on promoting ideal collaborations in which all key values are honoured, the study proposes a framework that emphasizes a collaboration in which the public research institute concentrates on research and development, while the private firm partner uses her market analytics to focus on getting the product to the market.
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Hsu, Po-Hsuan. "Technological innovations and aggregate risk premiums☆." Journal of Financial Economics 94, no. 2 (November 2009): 264–79. http://dx.doi.org/10.1016/j.jfineco.2009.01.002.
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Leao, Emanuel R., and Pedro R. Leao. "Technological Innovations and the Interest Rate." Journal of Economics 89, no. 2 (September 4, 2006): 129–63. http://dx.doi.org/10.1007/s00712-006-0205-7.
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Turker, Duygu, and Y. Serkan Ozmen. "How do social entrepreneurs develop technological innovation?" Social Enterprise Journal 17, no. 1 (January 15, 2021): 63–93. http://dx.doi.org/10.1108/sej-05-2020-0034.
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Purpose The present study attempts to analyze how social entrepreneurs (SEs) develop technological innovation in the face of diverse institutional logics, which are embedded in the National Systems of Innovation (NSI). Design/methodology/approach Based on the content analysis of Ashoka Fellows, the study compares SEs in developed and developing countries, which represent strong versus weak NSIs. Findings SEs selectively couple the elements of diverse institutional logics to ensure the resource inflow and legitimacy of their operations. However, SEs particularly at weak NSIs are also decoupling their profit and non-for-profit branches to address conflict among diverse logics. Moreover, the study finds that 12 out of 20 entrepreneurs who identify themselves as technologically innovative did not develop any new technological innovation. Practical implications The study shows that being technologically innovative depends on the acquisition of resources and the management of legitimacy challenges, SEs can diversify their innovations by creating more incremental, architectural and modular innovations to address competing demands among logics. Social implications The study reveals that SEs in weak NSIs interact with multiple institutional logics more frequently than their counterparts in strong NSIs. Although this context leads them to diversify their technological innovation, there is a need for improving the NSIs of SEs in developing countries to facilitate the continuity of resource inflow and ensure the legitimacy of their operations. Originality/value Integrating two complementary theoretical lenses, the study contributes to the literature by exploring the impact of the interaction between logics nested within a supra system and SEs’ ability to develop technological innovation.
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De Sordi, José Osvaldo, Reed Elliot Nelson, Manuel Meireles, Marcos Hashimoto, and Carlos Rigato. "Exaptation in management: beyond technological innovations." European Business Review 31, no. 1 (January 14, 2019): 64–91. http://dx.doi.org/10.1108/ebr-01-2018-0020.
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Purpose Although exaptation is recognized as a means of creation capable of generating significant economic implications for organizations, this mechanism has not been explored in depth in the field of management, where it remains restricted to innovation and product research and development. With this limitation in mind, this study aims to explore and discuss exaptation along with other entities that are more greatly concerned with the interests of and direct contact with practitioners and academics in the field of management, such as processes, data, tacit knowledge and skills. Design/methodology/approach For the purposes of this study, a comprehensive review of the literature on exaptation was conducted, and 46 entrepreneurs from companies of different sizes and segments were interviewed. Findings The results of the review of the literature and interviews with entrepreneurs helped to identify and describe 13 cases of exaptation associated with nine different kinds of organizational entities. For four of these entities, which are closely associated with management, the restrictions of the business environment regarding the exaptation of these entities are discussed, together with the more favorable organizational structures for their occurrence. Practical implications This paper discusses the exaptation to the four types of entity closely linked with management: tacit knowledge, data, process and skill. For each one of these entities the following is discussed: the organizational characteristics that hinder the exaptation of the entity in question and the managerial actions that could alter these characteristics and facilitate the occurrence of the exaptation mechanism with the entity in question. Originality/value This process led to the development of an algorithm for analyzing the exaptation mechanism and the adaptation of the attributes associated with the agent-artifact[entity]-context tripartite to describe and analyze exaptation event, including another attribute: the type of entity.
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Goodman, Leonard, and Dan Palmon. "TECHNOLOGICAL INNOVATIONS AND THE WORK OF THE ACCOUNTING HISTORIAN: SOME KEY ISSUES." Accounting Historians Journal 28, no. 1 (June 1, 2001): 93–110. http://dx.doi.org/10.2308/0148-4184.28.1.93.
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This paper considers how innovations in information technology have changed the process by which accounting historians collect primary and secondary sources of information. It examines how web-based systems have made it possible for historians to collect data from what is effectively a twenty-four-hour “on-line library”. The paper explores some of the limitations of technological innovations and considers the steps necessary to ensure future access to information stored in digital electronic form. It also considers the challenges involved in authenticating primary source documents such as e-mail and facsimiles and the impact of encryption on the availability of data in the future. Advances in information technology suggest that future generations of accounting historians will require new skills.
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BEZDOLNAYA, T. Yu, A. V. NESTERENKO, and A. I. EFENDIEV. "PROSPECTS FOR THE INTRODUCTION OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 9 (2021): 106–10. http://dx.doi.org/10.36871/ek.up.p.r.2021.09.01.015.
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In the conditions of constant information and technological innovations, accounting is forced not only to adapt to innovations, but also to apply them in practice. The article discusses the opportunities that the blockchain technology provides to accounting, and the impact on its development of the digital economy. The blockchain itself and its investment attractiveness, its prevalence in various spheres are studied. The main necessary conditions for the functioning of this technology both in general and in accounting are highlighted.
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Smajlović, Selma, Bahrija Umihanić, and Lejla Turulja. "The interplay of technological innovation and business model innovation toward company performance." Management 24, no. 2 (December 18, 2019): 63–79. http://dx.doi.org/10.30924/mjcmi.24.2.5.
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This study aims to clarify the relation between technological innovation and business model innovation and their shared impact on the business success of medium and large enterprises. Drawing on the Resource-Based View, this paper offers a comprehensive research model that analyses the relationships between technological innovation and business model innovations and their impact on business success. Structural Equation Modelling is utilized for the analysis of a dataset collected in a Southeast European developing country among medium and large enterprises. The results show that technological innovation has a positive influence on business model innovation and that business model innovation positively impacts the success of a business. Finally, the results confirm the mediating role of business model innovation between technological innovation and company business success. This research adds to the existing literature by empirically investigating the relationship between technological innovation, business model innovation, and company success identifying an antecedent role in the relationship between technological innovation and business model innovation.
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Cho, Se Ho, and Hyun Gon Kim. "Intellectual property rights protection and technological innovation." Multinational Business Review 25, no. 4 (December 11, 2017): 350–68. http://dx.doi.org/10.1108/mbr-04-2017-0019.
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Purpose The purpose of this paper is to assess the role of firms’ internationalization on the relationship between intellectual property right (IPR) protection and their technological innovation. While recent studies provide a negative relationship between IPR protection and technological innovation, this paper argues that firm’s internationalization weaken the negative relationship. This research is a meaningful step to clarify the theoretical conflict and empirical ambiguity of the effect of IPR protection on technological innovations. Design/methodology/approach This paper empirically analyzes the theoretical arguments with 204 US firms, which registered their patents in the United States Patent and Trademark Office and have been listed in the Compustat database between 2007 and 2010. Findings The paper suggests that IPR protections brings more benefit to firms with high multinationality and are more export-oriented in terms of developing technological innovation, whereas the effects of international knowledge stock is unclear in the relationship between IPR protection and technological innovation. Research limitations/implications This study shows the effects of internationalization factors, which provide the benefits of cost efficiency and of more resource accessibility on the relationship between IPR protection regime and a firm’s technological innovation. The implication for policy makers and firm managers is that utilizing internationalization resources and capabilities is essential in developing their firms’ technological innovation under a strong IPR protection. Originality/value This paper enriches the literature of IPRs and offers the direction for future research on how a firm’s internationalization matters in its innovative activities under IPR protection.
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Bhattacharya, Utpal, Po-Hsuan Hsu, Xuan Tian, and Yan Xu. "What Affects Innovation More: Policy or Policy Uncertainty?" Journal of Financial and Quantitative Analysis 52, no. 5 (August 29, 2017): 1869–901. http://dx.doi.org/10.1017/s0022109017000540.
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Motivated by a theoretical model, we examine for 43 countries whether it is policy or policy uncertainty that affects technological innovation more. Innovation activities, measured by patent-based proxies, are not, on average, affected by which policy is in place. Innovation activities, however, drop significantly during times of policy uncertainty measured by national elections. The drop is greater for more influential innovations (citations in the right tail, exploratory rather than exploitative innovations) and for innovation-intensive industries. We use close presidential elections and ethnic fractionalization to address endogeneity concerns. We uncover the mechanism underlying the main result by showing that the number of patenting inventors decreases with policy uncertainty. Political compromise, we conclude, encourages innovation.
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Smokvіna, G. A., and K. F. Popovych. "The Organizational Aspects of the Formation of Accounting Policies for Innovation Expenditures on Capital Investments." Business Inform 9, no. 512 (2020): 205–11. http://dx.doi.org/10.32983/2222-4459-2020-9-205-211.
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The article outlines positive aspects of the innovation-technological direction. The authors define interconnectedness of investment, operational and financial activities, as well as the influence of the element of innovation on all three mentioned components. Accounting for innovations is considered; the issues related to solving organizational-methodological problems of accounting of investment and innovation activities of enterprises are highlighted. It is specified that the choice of a methodological support for accounting the innovation process depends not only on the nature of the implementation of the innovation plan, but also on the source of its financing. Depending on the way the innovation initiatives are financed, the changes they will make to the formation of financial resources and the accounting systems that will be used to pay for innovation expenditures are defined. The authors point out the directions in which innovations can be carried out are indicated, as well as the peculiarities of their accounting. Two conceptual approaches to the sequence of the innovation process are identified. The important issues that arise in innovation activity are illuminated and methods of attributing innovation expenditures to accounting are defined. The objects of accounting of innovation activity are indicated. To better track information and increase the organization of the innovation process, it is necessary to develop an accounting policy of the costs of innovation activity. The main components and elements of accounting policy in terms of innovative capital investment costs to be considered in the formation of accounting policies are highlighted. A properly regulated accounting policy helps to significantly improve the conduct of economic activity at the enterprise and allows owners to respond correctly and in a timely manner to the processes taking place during its implementation. With regard to the cost of innovation, the concretization of elements of accounting policy will provide participants in the innovation process with access to fair and transparent information to form an efficient managerial ability to make decisions.
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Thomson, Ross. "The Continuity of Innovation: The Civil War Experience." Enterprise & Society 11, no. 1 (March 2010): 128–65. http://dx.doi.org/10.1017/s1467222700008582.
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Capitalist development involves ongoing technological changes in which a series of innovations develop and diffuse.Wars and other discontinuities periodically break the process, thwarting some innovations and generating others. Wartime experience hence illuminates the question of whether innovation responds to the changing economic environment or maintains earlier directions. The paper examines the roles of peacetime factors and wartime dislocations in the development of three Civil War innovations, firearms, shoe mechanization, and petroleum. Using patent data, government procurement records, and selected firm records to compare antebellum and wartime activities, I argue for the continuity of innovation in its content and in the occupation, network status, and location of patentees. Wartime innovation evolved out of antebellum firms, networks, and inventors. It drew on machinists, engineers, and applied scientists to transfer critical antebellum capabilities into innovating sectors. The war accelerated innovations in firearms and shoe mechanization and may have slowed petroleum innovation. Whereas the North continued antebellum innovation processes during the war, the South, with little capability in any of the sectors, was unable to innovate successfully even when military need was strong.
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Reznakova, Maria, and Stanislava Stefankova. "New Indicators of Innovation Activity in Economic Growth Models." Journal of Competitiveness 14, no. 3 (September 30, 2022): 153–72. http://dx.doi.org/10.7441/joc.2022.03.09.
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Our extensive literature review shows that innovations are fundamental to maintaining competitiveness at both micro- and macro-economic levels. In this study, we address how to improve the measurement of innovations and their impact on a country’s competitiveness and economic growth. We provide an overview of indicators used to measure innovations and propose three new ones that are supposed to capture knowledge spillover: The Foreign Knowledge Inflow, Domestic Knowledge Outflow, and General Propensity to Patent. Innovation was proxied by the number of patent applications, which we supplemented with indexes measuring the origin of knowledge and its transfer. We employed the system GMM method on panel data of 56 countries for 2002–2019 to confirm and compare the informational value of standard innovation indicators and our indexes. Implementation of indexes revealed the counteracting impact of patenting on economic growth when the positive effect of innovation creation is weakened by knowledge disclosure. We provide evidence that a low propensity to patent facilitates growth. The impact of foreign knowledge on an economy is dependent on its technological capacity. The infusion of foreign knowledge boosts the growth of fast-growing economies but inhibits the growth of less technologically sophisticated ones. This supports our assumption that when researching the impact of innovations on economic growth, it is crucial to consider additional factors. Hence, index implementation appears to be the correct method.
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Shaw, Lewis. "The Relationship Of Accounting Majors Cognitive Style And Technological Proficiency: Are Students Prepared To Enter An Increasingly Knowledge-Based Profession?" Review of Business Information Systems (RBIS) 8, no. 1 (January 1, 2004): 23–34. http://dx.doi.org/10.19030/rbis.v8i1.4501.
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The increasingly knowledge-based economy has generated technological innovations that demand different competencies for accounting practitioners. In particular, professional service firms such as public accounting practices depend on converting individual expertise into codified knowledge shared within firms and with customers. A key to this knowledge conversion cycle is proficiency with a number of technological tools. Further, individuals who can successfully participate in the creation and transfer of knowledge may have distinct cognitive style characteristics. One important question is whether cognitive style is related to technological proficiency.This study examines the cognitive styles of a group of undergraduate accounting majors (those intending careers in accounting) at several U. S. universities to examine any patterns in their cognitive style characteristics. This study further explores the relationship between cognitive style and technological proficiency. Results indicate that accounting students are predominantly linear-thinking (Concrete Sequential), consistent with prior literature. However, those who have stronger proficiency with computers and technology fit into different cognitive style groups. Implications for the accounting profession and accounting education are discussed.
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Ratten, Vanessa. "Factors influencing consumer purchase intention of cloud computing in the United States and Turkey." EuroMed Journal of Business 10, no. 1 (May 5, 2015): 80–97. http://dx.doi.org/10.1108/emjb-02-2014-0007.
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Purpose – The purpose of this paper is to examine the different factors affecting purchase intention of cloud computing services in Turkey and the USA. Design/methodology/approach – A research framework is developed based on social cognitive theory and the technology acceptance model. A survey questionnaire is used based on student responses in Turkey and the USA to see if there are any differences toward purchase intentions. Findings – A majority of the research hypotheses are supported in both the Turkish and USA sample indicating that there are similarities in perceived ease of use, perceived usefulness, consumer innovation and performance expectancy toward cloud computing. Research limitations/implications – The findings of this research have implications for technology companies and marketers operating in North America, Europe and Asia. Practical implications – As few studies exist on the differences between purchase intention of technological innovations in the USA and Turkey, this paper contributes to a better understanding of whether cultural differences or consumer attitudes effect adoption of emerging technologies including cloud computing services. Originality/value – This paper focusses on the emerging technological innovation of cloud computing services by examining antecedent environmental factors influencing purchase intention. In total, two different country samples are utilized to gain a better international perspective of the reasons why consumers purchase technological innovations.
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Wootton, Charles W., and Barbara E. Kemmerer. "THE EMERGENCE OF MECHANICAL ACCOUNTING IN THE U.S., 1880–1930." Accounting Historians Journal 34, no. 1 (June 1, 2007): 91–124. http://dx.doi.org/10.2308/0148-4184.34.1.91.
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For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the workforce, the information provided, and the accounting profession itself. By 1930, most major US companies had adopted mechanical accounting as a more efficient way of processing accounting information. This paper examines the historical development and influence of mechanical accounting in the U.S. from 1880 to 1930.
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Gatignon, Hubert, and Thomas S. Robertson. "Technology Diffusion: An Empirical Test of Competitive Effects." Journal of Marketing 53, no. 1 (January 1989): 35–49. http://dx.doi.org/10.1177/002224298905300104.
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The authors provide an empirical test of the effects of competition on the adoption of technological innovations by organizations. They follow the conceptualization developed in the model they proposed previously in the Journal of Marketing. An empirical study of the factors accounting for the adoption or rejection of a high technology innovation is reported. The results suggest that firms most receptive to innovation are in concentrated industries with limited price intensity and that supplier incentives and vertical links to buyers are important in achieving adoption. The results also suggest that adopters can be separated from nonadopters by their information-processing characteristics.
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Stoica, Raluca, and Veronica Stefan. "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems." Valahian Journal of Economic Studies 9, no. 2 (November 1, 2018): 83–94. http://dx.doi.org/10.2478/vjes-2018-0020.
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Abstract The implementation of up-to-date technologies in the accounting system of modern entities is a topical subject, by the desire of enterprises to align themselves with the current of international globalization but also by the requirements imposed by the science and practice to join the accounting main issues in the field. The accounting technique evolved with the technological innovations, related to each evolutionary period of the human society. The paper aims to identifying the factors that influenced the whole process of the development of information technologies in the financial-accounting field; identifying the main issues related to the technological interaction in accounting and, in this context, identifying the tools and technological supports in the evolution of the accounting technique, from the empirical forms of accounting to the present day, in the age of globalization, amid the continuous need for normalization and standardization of accounting procedures, especially applicable to the consolidation of financial results. Nowadays, the most used digital technology in computerized accounting and management is Cloud-Computing ERP solutions, a form of digital accounting that will represent the critical mass of accounting information system in the near future, and this paper will present and discuss such solutions.
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Matolcsy, Zoltan P., and Anne Wyatt. "The Association between Technological Conditions and the Market Value of Equity." Accounting Review 83, no. 2 (March 1, 2008): 479–518. http://dx.doi.org/10.2308/accr.2008.83.2.479.
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The objective of this study is to provide evidence on how technological innovation conditions underlying the firm's investments drive earnings growth and, hence, market value of equity. Technologies develop and flourish or die out through the combined investment decisions of those firms doing the inventing, and those firms that adopt those inventions, and thereby help to spread (or diffuse) the innovations into wider use. Hence, technology is important for the investment decisions of all firms, regardless of whether they patent. We focus on three aggregate measures of technological innovation conditions: the success rate of past technological investments, technology complexity, and the technology development period. We use the interactions between each of these three conditions with earnings to capture the combined effect on market value of a firm's technological innovation environment. Our sample comprises 12,594 U.S. firm years for the period 1990–2000 including firms actively producing new technologies and firms that adopt technologies for their processes and products. Our primary and additional tests suggest that the interactions capture value-relevant information not reflected in commonly used variables including industry, research and development, sales, general, and administration expenses, risk, and growth. We also triangulate our results by providing evidence that aggregate technological innovation conditions predict future earnings and are, hence, instrumental in the earnings-generation process. This paper extends the valuation literature by (1) developing a generalizable framework that explains how technological innovation conditions link to future earnings and therefore map into the market value of equity; (2) developing aggregate measures of technological innovation conditions that are relevant for estimating future earnings and value for all firms; and (3) providing detailed empirical evidence on the relation between these aggregate measures and the market value of equity and earnings for all firms not just those that patent.
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Phenrat, Tanapon, Kullapa Soratana, Vikas Kumar, Sushil R. Kanel, and Amy E. Landis. "Technological and policy innovations toward cleaner development." Clean Technologies and Environmental Policy 24, no. 4 (April 2, 2022): 1009–11. http://dx.doi.org/10.1007/s10098-022-02312-2.
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Cuevas-Vargas, Héctor, Noé Velázquez-Espinoza, and Mónica Colín-Salgado. "Technological Innovation in Colombian Small Firms: A Gender Multi-Group Analysis." Business Systems Research Journal 13, no. 1 (June 1, 2022): 46–65. http://dx.doi.org/10.2478/bsrj-2022-0004.
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Abstract Background: Studies on innovations have been focused on teams, institutions, and organisations without accounting for the role of the executive’s gender. Objectives: This research aims to analyse how small Colombian firms manage technological innovation from the perspective of the gender of executives. Methods/Approach: A quantitative approach and cross-sectional, non-experimental design through Structural Equation Models with PLS-SEM was used. We self-administered a survey randomly to gather data from 145 small firms’ owners or managers in the department of Bogota, Colombia. Results: The results obtained from multi-group analysis evidence that process innovation has a strong and significant positive impact on the innovation of products, and no significant differences were found when comparing the performance of male executives versus female executives. However, descriptive statistics showed that female executives give more importance to the process and product innovation activities, and they demonstrated to manage a better product innovation performance than male executives. Conclusions: The evidence reveals that female executives are more committed to developing new products and choose to acquire new skills or equipment to develop products and processes. It is, therefore, essential to eliminate organisations’ cultural stereotypes and take advantage of women’s potential in management leadership.
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Greenberg, Carl I. "Technological innovations and advancements for psychologists working with organizations." Psychologist-Manager Journal 3, no. 2 (1999): 181–90. http://dx.doi.org/10.1037/h0095868.
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Schatzberg, Eric. "Symbolic Culture and Technological Change: The Cultural History of Aluminum as an Industrial Material." Enterprise & Society 4, no. 2 (June 1, 2003): 226–71. http://dx.doi.org/10.1017/s1467222700012234.
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The history of aluminum illustrates how the concept of symbolic meanings can help connect culture with business history. Aluminum's symbolic meanings played a crucial role in its industrial history, largely through the enthusiasm that greeted the introduction and diffusion of the metal. Symbolic meanings influence technological innovation through their role in shaping expectations, a role understood by the historical actors who engage in struggles over the meanings of competing innovations. For aluminum, this struggle centered on the conflict between the material's two major meanings: aluminum as modern and aluminum as ersatz. This debate over meanings has played out differently in aviation, electric wiring, and automobiles.
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Talukder, Majharul. "Causal paths to acceptance of technological innovations by individual employees." Business Process Management Journal 25, no. 4 (July 3, 2019): 582–605. http://dx.doi.org/10.1108/bpmj-06-2016-0123.
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Purpose Despite much research on organizations’ adoption of innovation, little is currently known about individual employees have gone about it. The purpose of this paper is to empirically investigate the determinants that address individual employees’ decisions concerning innovation in the workplace. Design/methodology/approach Data were collected from 272 employees from a tertiary education institution in Australia using a structured instrument. Findings Results from the structural equation modeling analysis indicate that enjoyment and motivation impact significantly on attitudes to an innovation, which, in turn, affects how employees behave toward it. Practical implications Furthermore, organizational patronage, innovativeness and self-image have been found to influence the innovation adoption process. These findings have implications for the effective management and implementation of an innovation at the individual level. Originality/value Although innovation adoption has been studied extensively, drivers of adoption and research on individual innovation acceptance remain limited. Designing an effective approach for increasing end-user acceptance and subsequent use of innovation continues to be a fundamental challenge. The current literature indicates that we know relatively little about the ways in which individuals adopt and the factors that influence individual adoption of innovation. This study is designed to fill that gap. The identification of the factors is important to create a work environment that is conducive to individual adoption of innovation and thereby gain the expected benefits from the innovation.
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Urban, Jan, and Zdeněk Caha. "Innovation in small family firms: A qualitative multipla case study." Trendy v podnikání 10, no. 4 (2021): 20–28. http://dx.doi.org/10.24132/jbt.2020.10.4.20_28.
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Family firms, accounting globally for the majority of companies, are the backbone of many national and local economies. Despite their importance as both employers and producers/service providers, research on these firms, analyzing their innovative behavior or comparing it with other forms of companies, has often been describing them as more conservative and less risk-raking, generating thus less innovation compared with other types of businesses. The goal of this study was to analyze the scope innovative activities in family owned companies on the basis of an empirical qualitative survey, founded on descriptive multiple-case study analysis of fifteen small, locally operating family owned firms in retail and service-industry, which have successfully survived 5 or more years in business. It used semi structured interviews with family owners and focused on identifying their attitudes to innovation as well as their skills to apply innovations of various types, important for their market competitiveness. The results of the survey, contrary to some earlier findings pointing to family firms ́ conservativeness, showed that these firms, due to their specific organizational culture, rely on innovations substantially, though the main focus of their innovations tends to be on product/technological changes as well as innovations in clients ́ relations.
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Azar, Goudarz, and Rian Drogendijk. "Cultural distance, innovation and export performance." European Business Review 28, no. 2 (March 14, 2016): 176–207. http://dx.doi.org/10.1108/ebr-06-2015-0065.
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Purpose This paper aims to examine the relationship between cultural distance (both perceived and objective), innovation and firm export performance. Design/methodology/approach Hypotheses were tested here by structural equation modeling using data from 186 export ventures into 23 international markets by Swedish companies. Findings The results indicate that managers’ perceptions of substantial cultural differences as well as objective cultural differences (gauged using Hofstede’s (1980, 2001) scores for dimensions of national culture) and subsequent environmental uncertainty when expanding into culturally distant markets triggers strategies for interacting and integrating with the market environment. These include producing and adopting innovations to processes and products and to organizational strategy, structure and administrative procedures to cope with the new environment and overcome uncertainties. These innovations and the associated competitive advantages improve firm export performance. Originality/value Despite much research into the relationship between firm internationalization and innovation, little attention has been paid to the effect of the characteristics of the foreign markets (specifically cultural differences) on firm innovation strategies. Moreover, much research has been devoted to the effect of innovation on firm export performance, but such research has mainly focused on one type of innovation, i.e. technological innovation, while the influence of organizational innovation on firm export performance has been basically ignored. The present study validates the explanatory of cultural distance (both perceived and objective) in relation to innovation strategies (technological and organizational) and export performance.
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Tetiana Bochulia and Oleksandr Melnychenko. "ACCOUNTING AND ANALYTICAL PROVISION OF MANAGEMENT IN THE TIMES OF INFORMATION THINKING." European Cooperation 1, no. 41 (January 29, 2019): 52–64. http://dx.doi.org/10.32070/ec.v1i41.21.
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The article is devoted to solving topical issues concerning modern trends of development of new type of thinking as an ideology of continuous changes due to technological reorientation of society, economy and accounting. The substantive content of the essence of informational thinking has been worked out, which made it possible to substantiate its features, which caused by the generation and dissemination of technological and intellectual innovations in the processes of processing, transmission and storage of information. The key parameters and limitations of the development of informational thinking were characterized, which allowed to structure the factors of modification of information processes. The modification of the principles are made, which should promote the innovative direction of the transformation of thinking as a new ideology of information processing without the use of templates and the rejection of traditional statements. The communication component of the project of change is substantiated as a priority parameter for the formation of a plan for further actions that defining a new logic of changes and transformations for business. The conceptual model of the development of project of changes are formed, in which takes into account the parameters of innovation in the formation of knowledge and the expansion of professional competencies, which in the integrated set give a universal formula for business development.
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Türkeș, Mirela Cătălina, Aurelia Felicia Stăncioiu, Codruța Adina Băltescu, and Roxana-Cristina Marinescu. "Resilience Innovations and the Use of Food Order & Delivery Platforms by the Romanian Restaurants during the COVID-19 Pandemic." Journal of Theoretical and Applied Electronic Commerce Research 16, no. 7 (November 22, 2021): 3218–47. http://dx.doi.org/10.3390/jtaer16070175.
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The COVID-19 pandemic, the blocking of activity by the government and the restrictions imposed in Romania had detrimental effects on the activity of restaurants, imposing their adaptation to new situations and generating creative innovations that caused changes in the way restaurants deliver food to consumers through food order & delivery platforms. Exploring the nature and implications of such innovations on resilience, this study analyzes their impact on the attitude and intention to use food delivery platforms by restaurant managers in Romania during the COVID-19 pandemic. Through the proposed structural model, the authors integrate innovations in resilience by joining together the new components of the established TAM model. This research was conducted on a sample of 402 restaurant managers in Romania. The data was collected based on a questionnaire, and it was analyzed with the SmartPLS3 software. The results of the study show that the four variables of innovation, namely business strategy innovations, technological innovations, financial innovations and social innovations, exert different effects on behavioral intention and attitude towards using the order & delivery platforms. The results of the study can be key points in the more efficient management of material, financial and human resources, thus improving the commercial performance of restaurants.
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Block, Joern, Danny Miller, Peter Jaskiewicz, and Frank Spiegel. "Economic and Technological Importance of Innovations in Large Family and Founder Firms." Family Business Review 26, no. 2 (February 22, 2013): 180–99. http://dx.doi.org/10.1177/0894486513477454.
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Prior research has analyzed R&D spending in family and founder firms. Yet little is known about the economic and technological importance of innovations in these types of firms. Using patent citation data, we show that founder-managed firms, which we argue favor an entrepreneurial orientation, receive more patent citations when compared with other firms, even controlling for R&D spending. By contrast, family-managed firms, many of which, we argue, pursue socioemotional wealth for the family, receive fewer patent citations compared with other firms, again, controlling for R&D spending. Patent citations have been shown in the literature to reflect the economic and technological importance of innovations.
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Urban, Boris, and Mandla Maphumulo. "The moderating effects of entrepreneurial orientation on technological opportunism and innovation performance." European Journal of Innovation Management 25, no. 3 (March 8, 2021): 901–21. http://dx.doi.org/10.1108/ejim-12-2020-0509.
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PurposeResearch shows how with the evolution of technologies, technological opportunism enables firms to effectively identify and exploit innovations and opportunities through strategic management practices, such as adopting an entrepreneurial orientation. The study’s purpose is to explain the nature of the relationship between technological opportunism and innovation performance, while accounting for any possible moderating effects of entrepreneurial orientation.Design/methodology/approachA cross-sectional design was used to collect primary data from targeted respondents (n = 347) in the South African banking sector. Initially, instrument validity and reliability is established and the hypotheses are tested using multiple regression analyses.FindingsThe findings support the hypotheses insofar higher levels of technological opportunism are positively associated with higher levels of innovation performance, which is moderated by entrepreneurial orientation in terms of innovativeness, risk-taking and proactiveness. Moreover, competitive hostility, as a control played a significant role in the moderation effect between technological opportunism and innovation performance.Practical implicationsLeaders need to appreciate the importance of an entrepreneurial organization in leveraging technological opportunities which is pivotal for emerging economies, rather than individual entrepreneurial activities, which are rarely scalable in African economies.Originality/valueThe study provides an original contribution by increasing the theoretical and empirical reach of research on entrepreneurial orientation and technological opportunism. Since the original scales have primarily been employed in developed economies, by verifying their psychometric properties, this now allows for further replication studies to take place in other similar emerging market contexts.
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Kussaiynov, T. A., and B. O. Assilov. "Impact of technological innovations on labor productivity in crop production." Problems of AgriMarket, no. 3 (September 15, 2022): 82–89. http://dx.doi.org/10.46666/2022-3.2708-9991.09.
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An important element in managing the economic results of economic entities is the search for reserves to increase labor productivity. The goal is to improve the methodology for calculating the impact of adaptive farming technologies on intensification of labor activity in grain production. Methods – statistical: data on technical solutions, machine systems, types of fertilizers, hydrothermal conditions, yields and areas of wheat crops, the number of workers employed in grain subcomplex-steppe zone of Northern Kazakhstan for 1961-2020. To assess the impact of specific components on the level of working productivity, the methods of regression and index analysis were used. The impact of production factors, including technological innovations, on the change in the criterion of beneficial effect in agricultural sector is quite accurately calculated by the proposed methods and procedures. Results – it has been determined that adaptive opportunities for obtaining agricultural products have a positive effect on increasing profitability and profi tability in agroindustrial complex. The expansion of the range of indicators and the tasks set makes it possible to make calculations with even greater reliability and accuracy. However, it should be borne in mind that the system of statistical accounting in countries with transit economies is at the stage of improvement. Conclusions – since the sixties, labor productivity in grain industry has undergone significant changes. Its growth rates differed in different time periods. Until the end of the last century, the indicator changed relatively slowly. A jump-like growth of more than two times was observed in the 2000s, due to a number of reasons, primarily the use of resource-saving mechanisms adapted to real external conditions and high-performance machines.
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Panjaitan, Roymon, Muhammad Hasan, and Resista Vilkana. "Sophisticated technology innovation capability: Entrepreneurial resilience on disaster -resilient MSMEs." Serbian Journal of Management 17, no. 2 (2022): 375–88. http://dx.doi.org/10.5937/sjm17-39294.
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The level of productivity should be increased and maintained to sustain the success of micro, small and medium enterprises (MSMEs). Furthermore, entrepreneurial resilience requires advanced technological innovation capabilities to avoid continual external disasters. Therefore, this research explores the connection between entrepreneurial resilience, disaster-resilient MSMEs, and new ideas on complex technical innovations to modulate entrepreneurship. Partial Least Squares are used to process 177 MSMEs respondents in Central Java, Indonesia and the findings successfully bridged the gap between entrepreneurial resilience and disaster-resistant MSMEs. The is mediated by sophisticated technology innovation capability. Furthermore, corporate owners and managers are concerned with the ongoing adaptation and creation of complicated technologies concerning sophisticated innovation capabilities. These findings indicate that entrepreneurial resilience contributes to sophisticated technological innovation capability. The findings also show that entrepreneurial resilience contributes to disaster-resilient MSMEs and demonstrate the importance of understanding how entrepreneurs survive during conditions of uncertainty. This theoretical conclusion gives rise to a new competitive resource advantage theory perspective in which sophisticated technology's inventive capacities might be strengthened when entrepreneurial resilience is stronger. The entrepreneurial resilience can improve when corporate organizations or MSMEs players have advanced technical resource capabilities.
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Wang, Junmin. "The State as a Vehicle of Technological Change: Economic Openness, Technological Catching-up, and Indigenous Innovation in Chinese Firms." Perspectives on Global Development and Technology 17, no. 4 (August 16, 2018): 373–407. http://dx.doi.org/10.1163/15691497-12341485.
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AbstractThe global integration of capital and technology generates a pressing debate on how technologically backward countries can benefit fromFDI, and catch up technologically. This study identifies the mechanisms in the triangle of globalization-state-firm accounting for firms’ indigenous innovations. Specifically, I test three types of the state’s roles—the state’s infrastructure-building, partnership with the firm, and direct intervention into firm governance, combined withFDIspillovers and local firms’ absorptive capacity, in shaping local firms’ innovativeness in a national dataset of Chinese firms. I find that during Chinese firms’ initial technological take-off, the state helped enhance local firms’ indigenous innovativeness through its infrastructure-building and various partnerships with the firms. All three types of the state’s roles are found to positively modulate the firms’ absorptive capacities in affecting their innovativeness. The state’s infrastructure-building and the firm’s state ownership helped weaken the negative role of someFDI-related effects in influencing firm innovativeness.
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Loučanová, Erika, Hubert Paluš, Klára Báliková, Michal Dzian, Nikola Slašťanová, and Jaroslav Šálka. "STAKEHOLDERS’ PERCEPTIONS OF THE INNOVATION TRENDS IN THE SLOVAK FORESTRY AND FOREST-BASED SECTORS." Journal of Business Economics and Management 21, no. 6 (October 1, 2020): 1610–27. http://dx.doi.org/10.3846/jbem.2020.13503.
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Innovations represent the engine of the business and economic. This is particularly relevant to the traditional sectors such as forestry and forest-based industry that are expected to play an important role in the future steps oriented towards meeting the sustainable development goals. The main aim of this study is to analyse the stakeholders’ perceptions of the innovation trends in the forestry and forest-based sectors by using a Q-methodology. This research addressed three groups of respondents in Slovakia, whose task was to subjectively assess innovative trends in the forestry and forest-based sectors. Based on the results it can be concluded that the innovation trend in the forestry and forest-based sectors will be oriented towards the technological progress focused on the increasing efficiency of wood processing and increasing the usability of waste material as well as the trend of increasing development of innovations in the forest recreation services.
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Hegedűs, Mihály, Balázs Cseh, and István Fábics. "Accounting Aspects of Digitalization and Industry 4.0 in Hungary." Regional and Business Studies 12, no. 2 (November 28, 2020): 1–15. http://dx.doi.org/10.33568/rbs.2508.
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In our present paper, we analyze the accounting aspects of digitalization and industry 4.0 in Hungary. First of all, the accounting profession is a traditional profession and accounting rules and principles are established and have been the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession, either. Challenges for the accounting profession are reflected in the need for rapid adaptation and transformation of business practice and business processes without abandoning basic accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization brings for the accounting profession. The paper seeks to examine how, through environmental accounting, the broader context of corporate sustainability could be incorporated into the developing vision for Industry 4.0, the fourth industrial revolution.
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Ratten, Vanessa. "Indian and US consumer purchase intentions of cloud computing services." Journal of Indian Business Research 6, no. 2 (June 10, 2014): 170–88. http://dx.doi.org/10.1108/jibr-07-2013-0068.
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Purpose – The aim of this paper is to focus on consumer’s perceptions of ethical and innovative aspects of cloud computing services. Cloud computing is a technological innovation that more consumers are adopting because of its mobility and accessibility in storing data. While there has been an increased awareness of cloud computing by consumers, there is limited research about the factors influencing consumers to purchase cloud services. Design/methodology/approach – This study uses the technology acceptance model and the social cognitive theory as the theoretical frameworks to understand how perceived ease of use, perceived usefulness, ethical self-efficacy, innovation self-efficacy, performance expectancy and privacy impact purchase intention of cloud computing services. Research hypotheses are developed from the literature and tested by a survey questionnaire in India and the USA. Findings – The results of the analysis suggest that consumers in India and the USA are affected by similar factors when deciding to purchase cloud computing services, but differ in expectations about performance. Originality/value – This study utilizes Indian and US consumers to compare purchase intentions of technological innovations showing that there are more similarities than differences towards ethical and consumer innovativeness in both countries.
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SANTOS-ARTEAGA, FRANCISCO J., DEBORA DI CAPRIO, MADJID TAVANA, and AIDAN O'CONNOR. "FORMALISING THE DEMAND FOR TECHNOLOGICAL INNOVATIONS: RATIONAL HERDS, MARKET FRICTIONS AND NETWORK EFFECTS." International Journal of Innovation Management 21, no. 02 (February 2017): 1750018. http://dx.doi.org/10.1142/s1363919617500189.
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The current paper presents a theoretical model where rational decision makers (DMs) observe credible signals regarding the existence of technologically superior products and generate the demand structure determining their evolution within the market. We will illustrate how consumers may stick to an inferior product when market frictions or their own expectations dictate them to do so. This will be the case even if the newcomer firm credibly guarantees an improvement upon the main characteristics of the incumbent product. Indeed, the prevalence of a suboptimal technology can be the result of the correct choice being made at a given point in time. Moreover, we will compute the expected prevalence of a given product in the market when information regarding the existence of a technologically superior product spreads across consumers following different diffusion processes. The consequences derived from the existence of path dependence phenomena will be analysed from a dynamic perspective by explicitly accounting for the emergence of network effects that may take place after firms signal the availability of a technologically superior set of products.
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Schultz, Sally M., and Joan Hollister. "THE DELAWARE AND HUDSON CANAL COMPANY: FORMING, FINANCING, AND REPORTING ON AN EARLY 19TH CENTURY CORPORATION." Accounting Historians Journal 41, no. 2 (December 1, 2014): 111–51. http://dx.doi.org/10.2308/0148-4184.41.2.111.
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This paper examines the case of the Delaware and Hudson Canal Company, chartered in 1823, to gain perspective on how a 19th century corporation obtained financing, communicated with shareholders, and sparked technological innovations in the years before the ascendance of railroads in America. Helping to expand the accounting history literature on canals, we examine the annual reports issued during the firm's first decade of existence. Despite early problems, management continually cast an optimistic view of the company's future in these reports. And, after initially increasing the amount of financial and other information disclosed, the annual reports subsequently became less forthcoming and transparent.
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Yoho, Keenan D., Robert Ford, Bo Edvardsson, and Fred Dahlinger. "Moving “The Greatest Show on Earth”: W.C. Coup as an innovation champion." Journal of Management History 24, no. 1 (January 8, 2018): 76–98. http://dx.doi.org/10.1108/jmh-07-2017-0035.
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Purpose This research aims to provide a historical example of how an innovation champion radically changed the operations of the circus industry by incorporating both the rational and actuation models in his scaling-up innovations. The innovations to the logistics and operations of the P. T. Barnum Circus, “The Greatest Show on Earth”, created by William C. Coup in response to the massive technological development of integrated railroad systems offer new insights into how management effectuation operates through the capabilities and experiences of an innovation champion. Design/methodology/approach The authors use a theoretically anchored longitudinal study that captures the mechanisms and processes of innovation by adopting an explorative, inductive research design in the form of a single in-depth case analysis. Findings Coup’s contributions show how the management innovation process works and adds detail with regard to how a champion of change may succeed in an effectuation process. Coup’s management innovation was in scaling-up others’ innovations. In an effectuation process similar to what entrepreneurs must do when their new ideas find a growing market acceptance, Coup repeatedly scaled-up others’ ideas in ways that changed how his industry operated. Originality/value Although there is some agreement on how management influences innovation in their organizations, research identifying the characteristics of managers that cause them to be innovation champions is still evolving and this current work adds to this endeavor. This work provides a rich illustration of an innovation champion’s use of effectuation as a process of experimentation to discover pragmatic and effective solutions to problems arising from the use of new technology or scaling business models to levels never before imagined.
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Payne, Jonathan. "Towards a broad-based innovation policy in the UK: Can design help?" Economic and Industrial Democracy 38, no. 3 (April 1, 2015): 535–55. http://dx.doi.org/10.1177/0143831x15579289.
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UK innovation policy has focused upon scientific and technological innovations, overlooking the workplace and potential contribution of employees. While other countries have developed workplace innovation programmes to address this challenge, the UK remains a laggard. In Scotland, however, ‘skills utilisation’ has received policy attention, with pilot projects exploring how to help organisations make better use of employees’ capabilities. One project, Creating Cultures of Innovation, explores the role of design. This article considers the lessons which are emerging, and asks whether design might contribute to a broad-based innovation policy that brings the workplace back in.
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Nikolova-Alexieva, Valentina, Iordanka Alexieva, Katina Valeva, and Mariana Petrova. "Model of the Factors Affecting the Eco-Innovation Activity of Bulgarian Industrial Enterprises." Risks 10, no. 9 (September 7, 2022): 178. http://dx.doi.org/10.3390/risks10090178.
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In recent years, modern society has faced a number of challenges related to the achievement of global goals for sustainable development. Industrial enterprises are challenged to generate, stimulate, and demand changes in networks and supply chains, but these challenges require flexibility and innovation activity in different directions. The data for Bulgaria show that the country is last among the countries of the European Union in terms of the creation and implementation of eco-innovations. Despite this result, the pace at which the country is developing shows that in the next few years, Bulgaria has the potential to move from a modest to a moderate eco-innovator, provided that it succeeds in filling the structural gaps in the system of ecological innovation. These gaps are related not only to the need for changes in the investment of resources but also to the need for changes in individual and related systems such as science and innovation, support for SMEs, the energy system, etc. Most of the research on sustainable innovation and eco-innovation has, however, focused on firm innovation models dominated by short-term profit-maximizing approaches. Therefore, there is a need to conduct research and propose adequate strategies for modern business environments and design models that facilitate the implementation of eco-innovations in industrial enterprises. The purpose of this report is to investigate the factors influencing the development of eco-innovation activities of Bulgarian industrial enterprises, examining how they can help to achieve success through eco-innovation and improve business results. A factorial model is proposed, through which the relationships between technological, financial, organizational, informational resources, research and development activities (R&D), and company cooperation are analyzed. The PLS structural equation modeling technique was used to validate the proposed theoretical model. The survey was conducted among 380 industrial enterprises from all over the sectors of the economy in Bulgaria with the help of a specially developed questionnaire within the period of April 2019 to December 2021. The obtained results show that human resources, financial resources, and cooperation positively influence research and development activities. In addition, the achievement of a positive effect on the management of eco-innovations affects the innovation activities of industrial enterprises, their ability to carry out research and development activities, as well as their ability to manage the technical and technological resources at their disposal effectively. Finally, the innovation activity aimed at carrying out scientific research and development activity, products and processes obtained as a result of the eco-innovation activity, and adequate information management directly affect the efficiency of business processes and financial results.
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Jamil, Sadia. "Stepping Towards Technological Innovation in Journalism: Barriers for the Use of Artificial Intelligence and Automation in Developing Newsrooms." Open Journal for Sociological Studies 6, no. 1 (August 7, 2022): 27–34. http://dx.doi.org/10.32591/coas.ojss.0601.03027j.
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The impacts of digital technology on news media industry manifest itself in different parts of the world. Many big media organizations, in developed Western countries, are now using AI technology and automation in their newsrooms. This is somehow not the case in developing countries that confront multi-facet challenges to embrace AI-related technological advancements in their news ecologies. This study specifically focuses on the case of Pakistan’s mainstream news media. Despite economic and technological constraints, the country’s news media is considered as vibrant and vocal within South Asia with massive expansion in the past fifteen years. Nevertheless, it is still in nascent stage in terms of technological advancements in news media industry. Therefore, using diffusion of innovation theory, this study aims to address issues in the adoption of AI technology and automation by Pakistan’s mainstream news media. To achieve this aim, this study employs the qualitative method of in-depth interviews. Findings suggests that the adoption of AI technology and automation is not without potential challenges at various stages of the diffusion of technological innovation. The Pakistani journalists from the Urdu language’s newspapers, regardless of their age and gender, are substantially resistant to accept technological innovations as compared to their colleagues from television news channels and English-language’s newspapers. This study highlights that the Pakistani journalists’ lack of awareness and their limited interest into AI-driven transformations underpin their resistance and fear to adopt technological innovations in routine practice. Interviewed journalists, regardless of their gender and age, express their concern that the use of automated journalistic tools can result in job redundancy in local news media ecology. This study highlights other obstacles too for the adoption of AI-driven journalistic practice in Pakistan’s mainstream news media including: economic and technological constraints, a lack of journalists’ training and an absence of government’s strategies and policies to deploy AI technology in news media industry like other sectors in Pakistan, and the country’s existing digital divide.