| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.82 MB | Adobe PDF |
Authors
Abstract(s)
Na atual economia considerada âdo conhecimentoâ, a GestĂŁo do Conhecimento (GC) e a GestĂŁo do Capital Intelectual (GCI) sĂŁo cada vez mais importantes para as organizaçÔes criarem valor. No entanto, apesar destas duas ĂĄreas de investigação estarem intimamente relacionadas, consideramos que essa relação deve ser mais explorada. Esta dissertação visa, assim, discutir a relação existente entre as principais dimensĂ”es do Capital Intelectual (CI) e TransferĂȘncia de Conhecimento (TC) de empresas portuguesas de contabilidade/auditoria/consultoria fiscal. Em termos metodolĂłgicos, recorre-se a uma abordagem quantitativa. Especificamente, recorreu-se ao modelo de equaçÔes estruturais para testar as hipĂłteses formuladas. Os resultados sugerem a existĂȘncia de uma relação positiva entre a TC e as dimensĂ”es de CI. Surpreendentemente, o efeito do Capital Humano (CH) na TC, apesar de positivo, nĂŁo Ă© significativo. Considera-se que importantes implicaçÔes em termos de gestĂŁo poderĂŁo resultar deste estudo, nomeadamente melhorar a perceção dos gestores para a importĂąncia destes conceitos e sua relação. A principal limitação Ă© o facto de se ter analisado apenas uma dimensĂŁo da GC, a TC. Futuramente, sugere-se uma anĂĄlise das inter-relaçÔes entre todas as dimensĂ”es da GC e do CI.
In today's "knowledge-based" economy, Knowledge Management (KM) and Intellectual Capital Management (ICM) are crucial to organisationsâ value creation. However, although these two research areas are closely related, this relationship should be further explored. This article aims at discussing the relationship between the main dimensions of Intellectual Capital (IC) and Knowledge Transfer (KT) of Portuguese accounting / auditing / tax consultancy companies. Regarding to the Methodology, a quantitative approach was adopted. Specifically, the structural equations model was used to test the formulated hypotheses. Results suggest a positive relationship between KT and the IC dimensions. Surprisingly, the effect of Human Capital (HC) on KT, although positive, is not significant. Several management implications can be inferred from this study, namely improving the managers' perception regarding the importance of these concepts and their relationship. The principal limitation is the fact that only one dimension of the KM, the KT, was analyzed. Further research should focus on the analysis of the interrelationships between all dimensions of KM and IC.
In today's "knowledge-based" economy, Knowledge Management (KM) and Intellectual Capital Management (ICM) are crucial to organisationsâ value creation. However, although these two research areas are closely related, this relationship should be further explored. This article aims at discussing the relationship between the main dimensions of Intellectual Capital (IC) and Knowledge Transfer (KT) of Portuguese accounting / auditing / tax consultancy companies. Regarding to the Methodology, a quantitative approach was adopted. Specifically, the structural equations model was used to test the formulated hypotheses. Results suggest a positive relationship between KT and the IC dimensions. Surprisingly, the effect of Human Capital (HC) on KT, although positive, is not significant. Several management implications can be inferred from this study, namely improving the managers' perception regarding the importance of these concepts and their relationship. The principal limitation is the fact that only one dimension of the KM, the KT, was analyzed. Further research should focus on the analysis of the interrelationships between all dimensions of KM and IC.
Description
Keywords
Capital intelectual GestĂŁo do conhecimento TrasnferĂȘncia de conhecimento Contabilidade EquaçÔes estruturais Intellectual capital Accounting Structural equations Knowledge management Knowledge transfer