Purpose – The purpose of this paper, building on previous studies intellectual capital (IC) and business performance, is an exploratory study how the use cloud-based accounting/finance infrastructure affects performance small medium-sized enterprises (SMEs). paper aims to discuss these issues. Design/methodology/approach A survey method used capture perceptions in SMEs. assumes that although systems are generally regarded as one element a firm’s structural capital; introduction area has...

Purpose – The purpose of this paper is to develop and test a series conceptual models that investigates the impact management accounting (MA) (systems information) on firms’ structural capital business performance. It also replicates previous research in area which focused interplay between three primary elements intellectual (IC) (i.e. human capital, relational capital) Design/methodology/approach A survey instrument was used collect data required conduct study. All respondents who...

John Seely Brown notes that context must be added to data and information produce meaning. To move forward, suggests, we not merely look ahead but also learn “look around” because learning occurs when members of a community practice (CoP) socially construct share their understanding some text, issue or event. We draw explicitly here on the structural components Habermasian lifeworld in order identify dynamic processes through which specific intellectual capital creating context, CoP, may...

Purpose In the context of intellectual capital (IC) research, it has been proposed that management accounting is most appropriately situated as an element a firm's structural capital. This paper sets out to explore this contention within confines indigenous Irish information and communications technology (ICT) sector. Design/methodology/approach A survey instrument was used collect necessary data responses from 88 firms were generated. form equation modelling (SEM) called partial least...

Recent market volatility has provided a fundamental challenge to those arguing for the central role of intellectual capital as source organisation value. Using perceptual data relevant importance enterprise value gathered in two studies conducted before and after recent ‘downturn’ respectively, this paper provides empirical evidence support continuing capital. The findings from these also demonstrate consistency composition human, internal external components Irish software/telecom sector an...

Purpose – The emergence of the information and communications technology (ICT) sector in Ireland over course past decade has paralleled a period exceptional national economic growth. This raised questions regarding wealth distribution, power governance. paper seeks to identify some characteristics governance culture this Ireland. It deals specifically with issues such as board composition, non‐executive directors perceived role usefulness accounting decision‐making process.

Purpose Following Marx and Engels' identification of the “essential condition capital”, purpose this paper is to begin an initial critical exploration essential intellectual capital, particularly ownership rights labour. Design/methodology/approach Adopting a critically modernist stance on unitarist HR OB discourse, contextualised within background stock option phenomenon recent accounting regulation, argues that fundamental nature capital‐labour relation continues resiliently into IC labour...

This paper presents a conceptual framework that situates, integrates and tests, using structural equation model, the possible contribution of management accounting systems to intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT sector findings are mixed. They show positive path coefficients between systems, business performance, as proposed by model ? but none statistically significant. Other relationships found, however, strongly support...

Notwithstanding its sectoral importance to wealth creation and employment, research on the role of management accounting in small medium-sized enterprises (SMEs) is limited. This paper first examines perceptions chief financial officers (CFOs) impact information technology (IT) tools practices (costing, budgeting, performance management). Secondly, it how CFOs perceive these are affecting their SMEs. The study based a survey Irish We propose conceptual model relationships. use partial least...

Purpose Innovation, the outcome of innovativeness, is a collaborative activity, requiring an integrated approach to development and management organisational capabilities (Tushman Nadler, 1986), therefore inextricably implicated in accounting practices organisations. Extant research however not conclusive as influence on innovativeness with some considering them enabling while others view restricting. This study aims investigate process innovation suggestive greater understanding dynamic...

Abstract Both the role of CFO (chief financial officer) and discipline accounting can be viewed as being in transition due to developments e‐Business world. One perspective suggests that CFOs are becoming ‘e‐process architects’—an alternative is commoditized ‘foot‐soldier’ status with other roles such CIOs information officers) CTOs technology staking a claim its traditional space. In this paper we present some preliminary evidence relating e‐architect/foot‐soldier question, on levels...

This paper explicitly raises the issue of ownership rights labour to intellectual capital. Following Marx and Engels' identification 'essential condition capital' - this begins an initial critical exploration essential capital, particularly labour. Adopting a critically modernist stance on unitarist HR OB discourse, contextualised within background stock option phenomenon recent accounting regulation, argues that fundamental nature capital-labour relation continues resiliently into IC-labour...