The Influence of Innovation in Tangible and Intangible Resource Allocation: A Qualitative Multi Case Study
Abstract
:1. Introduction
- Explore the influence of Innovation in tangible and intangible resource allocation
- Recognize the importance of performance measurement tools for a more efficient monitoring tangible and intangible resource allocation.
2. Literature Review
2.1. The Relevance of Knowledge for Dynamic Capabilities
2.2. Market Turbulence and Technological Intensity
2.3. Competite Power of Dynamic Capabilities
2.4. Monitoring Learning and Growth and Intellectual Capital
3. Methodology and Participants
3.1. Method
- Explore the influence of Innovation in tangible and intangible resource allocation
- Recognize the importance of performance measurement tools for a more efficient monitoring tangible and intangible resource allocation.
3.2. Participants
3.3. Data Analysis
3.4. Cohesion between Reports
4. Results and Discussion
5. Conclusions
6. Limitations and Suggestions for Future Research
Author Contributions
Funding
Acknowledgments
Conflicts of Interest
Appendix A
- What is the legal form of the organization in which you work?
- Since how many years has the organization existed?
- What is the average number of employees in this organization?
- Has the organization had positive or negative results in the past year?
- Are accounting services provided internally or externally to the organization?
- 6
- Regarding the following statements, please state what you perceive about each one of them:
- 6.1
- I personally identify with this institution, which is an extension of my family. Do employees also share this feeling?
- 6.2
- This institution is dynamic and entrepreneurial. All are adventurous and defend the following proverb: “He who does not risk does not gain”.
- 6.3
- This institution is oriented towards the provision of services. The biggest concern is to do the job with the greatest commitment of all.
- 6.4
- This institution attaches importance to human resources. High cohesion and morale are important in this institution.
- 6.5
- This institution attaches importance to the growth and provision of new services. It is important to be quick in the way you face
- 6.6
- This institution gives importance to competition and results. Achieving goals is important at this institution.
- 6.7
- This institution gives importance to competition and results. Achieving goals is important at this institution.
- 7
- Regarding organizational objectives and goals, consider that these are monitored through a database.
- 8
- The organizational objectives and strategies are reported only in internal reports.
- 9
- Does the organization apply methods of measuring intellectual capital, not provided for in accounting standards?
- 10
- Do you consider that the organization is characterized by high technological capacity and continuous investment in R&D solutions?
- 11
- Are significant resources (hardware, software, people, among others) allocated to information technology and its users?
- 12
- The real value of an organization is difficult to estimate, when it consists of human capital, because the knowledge and experience of employees is difficult to be quantified.
- 13
- Do you agree that the use of standardized methods of evaluating intellectual capital allows a more realistic assessment of the value of a company?
- 14
- Is the organization’s management sufficiently familiar with the benefits and capabilities of the Balanced Scorecard (BSC) reporting?
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Author | Year | Aim | Methodology | Main Conclusions |
---|---|---|---|---|
Salunke, Weerawardena, & McColl-Kennedy [28] | 2019 | Exploit how B2B service companies organize and manage knowledge in order to achieve competitive advantage | B2B organizations related to projects of Australia and USA | The knowledge acquired through external and internal sources, must be integrated with the existing knowledge, to provide innovative services that correspond to the needs of the customers. |
Zhou, Zhou, Feng, and Jiang [6] | 2019 | Understand different dimensions of dynamic capabilities that influence company’s performance | 204 Chinese firms, SEM | There are mechanisms dimensions (detection, integration and reconfiguration capabilities) of dynamic capabilities which influence the company’s performance. |
Peters, Gudergan and Booth [7] | 2019 | Interactive profit planning based on dynamic capabilities. | Interview of 331 Australian firms | Greater market turbulence strengthens the effect in interactive resources and greater market turbulence reinforces the positive effect of flexibility values. |
Kien, Vinh, Minh, and Vo [29] | 2020 | Political policy’s effect on innovative activities | 2600 companies in Vietnam, | Innovative activities by itself, in small and media companies, do not promote corporate performance. |
Mikalef, Krogstie, Pappas and Pavlou [30] | 2020 | Competitive Power | Survey data from 202 chief information officers and IT managers working in Norwegian firms (SEM modeling) | Dynamic capabilities have positive effect and are significant in two types of operational resources: marketing and technological resources. |
Giniuniene and Jurksiene [8] | 2015 | Relationship between dynamic capabilities, organizational learning and innovations’ impact on company’s performance | Conceptual research paper | Theoretical model for establishing empirical tests. |
Fainshmidt, Wenger, Pezeshkan, & Mallon [31] | 2019 | The relationship of dynamic capabilities and competitive advantage is dependent on the strategic fit between organizational and environmental factors | Comparative qualitative analysis | Strategic adjustment between organizational and environmental factors, require a rigorous assessment of configurational dynamic resources. |
Code | Sex | Age | Years of Experience | Qualifications | Occupation | Interview Duration |
---|---|---|---|---|---|---|
P1 | Male | 39 years | 14 | Master | Member Board Directors | 65 min |
P2 | Female | 46 years | 22 | MBA | Controlling Manager | 60 min |
P3 | Male | 45 years | 23 | Bachelor | Development Manager | 57 min |
P4 | Male | 54 years | 32 | Bachelor | Administrative and Fin Manager | 72 min |
P5 | Male | 50 years | 27 | PhD | General Manager | 75 min |
Participants | P1 | P2 | P3 | P4 | P5 |
---|---|---|---|---|---|
P1 | 1.00 | 0.75 | 0.88 | 0.88 | 0.88 |
P2 | 0.75 | 1.00 | 0.63 | 0.88 | 0.75 |
P3 | 0.88 | 0.63 | 1.00 | 0.75 | 0.88 |
P4 | 0.88 | 0.88 | 0.75 | 1.00 | 0.75 |
P5 | 0.88 | 0.75 | 0.88 | 0.75 | 1.00 |
Themes | Units of Meaning |
---|---|
Innovation | I01: “…whenever we work in a highly qualified market, innovation is central …” I02: “…innovation and I believe that it is based on this that we are achieving the current prominence in terms of exports…” I04: “…intellectual capital is measured through several reports…”. |
Procedures | I03: “…we naturally have regulations, however, we are not totally against excessive formalities…”. I04: “… we have procedures, however we are also given scope to contribute and have critical thinking…” |
Human Resources | I01: “…all this success that we have been talking about has been achieved thanks to the effort of our human resources. Our ideas come from them and are developed by our resources…” I05: “… Of course, cohesion is important… we usually spend more time in the front-office with the client or thinking about how to develop products for the client…” |
Growth | I01: “… in the future there will be a need for specialized reports…” I05: “… We are in a highly competitive market, so we really have to give importance to growth and the provision of new services…” |
Service Facilities | I05: “…to be successful we need our customers to trust us and for that, we must work with greater commitment…” I01: “…we really provide services and innovative products… I agree to say that we are oriented towards providing services…” |
Balanced Scorecard | 102: “…we currently don’t have the Balanced Scorecard implemented yet, but I think it would be a great asset…” I04: “…Yes, in order to be able to measure the objectives and safeguard the link with the defined strategy, we consider that the BSC is effectively an excellent aid, as it allows to identify the cause–effect links between indicators and communicate the strategy to all stakeholders, whether internal or external to the organization…“ I05: “…Yes, the BSC is an excellent aid for linking the strategy to the indicators, setting goals and communicating the strategy itself. Additionally, it allows us to identify deviations from the defined strategy…” |
Intellectual Capital | I03: “…Intellectual capital is behind each development, so when we try to determine the cost of a new product or service, we implicitly try to estimate its cost. However, it is not easy to add, as would be the case if palpable raw materials were involved…” I05: “… we are considering the acquisition of an organization that competes with us, so we are fully aware that the value of the company does not correspond linearly to the value of financial reports…” |
Intangible Assets | I02: “… from time to time, intangible assets will assume a prominent position… in the future there will be detailed reports about them…” I01: “… it is really more difficult to be able to estimate the value of intangibles, however, it is this value that distinguishes us in the market” |
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Silva, R.; Oliveira, C. The Influence of Innovation in Tangible and Intangible Resource Allocation: A Qualitative Multi Case Study. Sustainability 2020, 12, 4989. https://doi.org/10.3390/su12124989
Silva R, Oliveira C. The Influence of Innovation in Tangible and Intangible Resource Allocation: A Qualitative Multi Case Study. Sustainability. 2020; 12(12):4989. https://doi.org/10.3390/su12124989
Chicago/Turabian StyleSilva, Rui, and Cidália Oliveira. 2020. "The Influence of Innovation in Tangible and Intangible Resource Allocation: A Qualitative Multi Case Study" Sustainability 12, no. 12: 4989. https://doi.org/10.3390/su12124989