Purpose – The purpose of this paper is to examine how a system human resource management (HRM) practices, labelled high-performance work systems (HPWS), influences organizational innovation in professional service firms (PSFs). In study, PSFs seen as an indicator firm performance and calculated the revenue per person generated from new clients services, respectively. Design/methodology/approach Quantitative data were collected 195 managing partners, HR managers or experienced Partners 120...

Abstract Professional service firms (PSFs) play an important role in the knowledge‐based economy. Their success is highly dependent on their people, knowledge resources they possess, and how use these resources. However, to systematically manage human attain high performance not fully understood. This study addresses this issue by investigating linkage mechanisms through which high‐performance work systems (HPWS) influence of PSFs. We integrate resource‐based dynamic capability theories...

Purpose To explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if part, by industrial sector (traditional; knowledge intensive) and nationality of origin (Italy; UK). Design/methodology/approach Content analysis annual reports two reasonably matched samples both high‐technology traditional non‐financial firms Italy UK. Univariate multivariate analyses are then used to test proposed. Findings Size found predictors levels ICD; relating...

Purpose The aim of this study is to better understand service supply chain management by analysing the professional in firms (PSFs) and exploring how high performance work systems (HPWS) influence performance. In addition, seeks examine relationship between overall organizational Design/methodology/approach Analysis PSF suggests a three‐step as clients' requests, partners forming working teams or so‐called team formation utilization, delivering solutions services clients. Based on extensive...

In this theoretical, empirical and occasionally speculative paper we argue that human interaction is the critical source of intangible value in intellectual age. This argument supported with some perceptual evidence on dimensions capital (IC) from Irish ICT sector. Key findings are almost two thirds organizational perceived to be half IC stem directly people dimension. Drawing system/lifeworld distinction Habermas’ Theory Communicative Action claim dominant tenets market hierarchy changing...

Intellectual capital creation is theorised in this conceptual paper as a dynamic process of collective knowing that capable being leveraged into market value. The tacit, intangible and socially unconscious nature substantive parts presents some daunting theoretical challenges. Adopting broadly social constructionist epistemology pluralist ontology, the point departure introduced here set symmetric reciprocal relations presupposed Jürgen Habermas’ theory communicative action. In worldview,...

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...

The Institute of Chartered Accountants in Ireland was formed 1888 on an all-island basis by a group prominent public accountants who envisaged it as means appropriating the social and economic benefits that accompanied professional status. Employing Weber's notion 'social closure' context project, this paper examines manner which sought to operationalise strategy, focusing particular membership criteria, articles examinations, well issues trust respectability.

Pioneering, the capactiy of firm to develop new products ahead rivals, is an important attribute in high velocity environments. In this paper we advance a four stage process model pioneering behaviour top management teams. These stages include opportunity recognition, decision making, product innovation and market launch. We link various team characteristics each hypothesise relationships. The tested using data gathered from technology firms Ireland USA. find support for proposition that...

Abstract Purpose – The purpose of this paper is to investigate the emergence and endurance Institute Chartered Accountants in Ireland (ICAI) as an all‐Ireland body formed context political religious upheaval. It seeks explore motives for north‐south accounting alliance strategies adopted by institute negotiate destructive divisive forces wider socio‐political environment. Design/methodology/approach A multitude archival material used reconstruct post‐formation activities ICAI. Sources were...

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...

Abstract International tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under‐researched, heterogeneous element ecosystem, subject a range hard soft influences. While problematic regimes are appropriately identified by reference lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects individually. Using international survey...

The received narrative about accounting organisation largely originates from within the walls of profession, assuming closure, and is not sufficiently informed by an understanding actions, experiences perspectives those who did engage in professional project. Our data offer another perspective, that majority accountants field, prospered for a prolonged period without pursuing strategies closure or seeking corporate identity. With Bourdieusian framing, we explore rich dataset almost 3000...

When governments use tax policy to motivate activities of social value, incentives are commonly targeted at non-profits or charities. For-profit businesses meanwhile primarily seen by policy-makers as generators revenue. Social enterprise, characterized innovation and hybridity, can combine for-profit impact aims in a single entity. A system that anticipates binary world charities capitalism may be unable accommodate this, so function constraint on the contribution enterprise common good....