nep-knm New Economics Papers
on Knowledge Management and Knowledge Economy
Issue of 2017‒10‒01
five papers chosen by
Laura Ştefănescu
Centrul European de Studii Manageriale în Administrarea Afacerilor

  1. "Green Purchase Behavior: The Role of Religiosity, Environmental Attitude, and Environmental Knowledge" By Julina
  2. Sharing Knowledge in a Shared Services Center Context: An Explanatory Case Study of the Dialectics of Formal and Informal Practices By Dragos Vieru; Pierre-Emmanuel Arduin
  3. Design theory at Bauhaus: teaching 'splitting' knowledge By Pascal Le Masson; Armand Hatchuel; Benoit Weil
  4. Network-Mediated Knowledge Spillovers: A Cross-Country Comparative Analysis of Information Security Innovations By Lee Branstetter; Neil Gandal; Nadav Kuniesky
  5. "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality" By Yenni Carolina

  1. By: Julina (Faculty of Economic and Social Sciences, UIN Suska Riau, Indonesia. Author-2-Name: Dwi Kartini Author-2-Workplace-Name: Universitas Padjadjaran,Indonesia. Author-3-Name: Popy Rufaidah Author-3-Workplace-Name: Universitas Padjadjaran,Indonesia. Author-4-Name: Martha Fani Cahyandito Author-4-Workplace-Name: Universitas Padjadjaran,Indonesia.)
    Abstract: "Objective – This study attempts to determine the effect of religiosity, environmental attitudes, and environmental knowledge towards green purchase behavior. Methodology/Technique – Data were collected by distributing questionnaire to 14 shopping centers in Pekanbaru City during April - September 2016. Pekanbaru city is one of the provincial capital in Indonesia which experienced many environmental problems. A total of 421 eligible respondents participated in this study. Data were analyzed using structural equation modeling. Findings – The results found that the effect of religiosity, environmental knowledge, and attitude toward green purchase behavior are significant. These three variables explain the green purchase behavior at 67.6%. Besides it also found that religiosity and environmental knowledge have the positive and meaningful impact on environmental attitudes. Therefore, it can be concluded that these two variables affect the green purchase behavior through environmental attitudes. Novelty – The model built in this study tried to integrate the spiritual aspect that has not been touched by previous researchers. The results of this study open up opportunities for further research to further improve both aspects of modeling in combination with other variables as well as the use of statistical analysis"
    Keywords: Religiosity; Environmental Attitude; Environmental Knowledge; Green Purchase Behavior.
    JEL: I21 Q56 Q57
    Date: 2017–07–21
  2. By: Dragos Vieru (Université du Québec - Université du Québec - Université du Québec); Pierre-Emmanuel Arduin (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)
    Abstract: This study focuses on how knowledge sharing across boundaries of merging entities during an information system (IS) implementation project in a shared services center (SSC) context affects the resulting system functionality. Although the literature stresses the growing adoption of the SSC as an outsourcing model, there is a lack of studies that examine shared services as a dynamic process of knowledge sharing across the organizational boundaries. We draw on a sociomaterial practice perspective and on the theory of workarounds to analyze an IS implementation project in a healthcare organization resulting from a merger of previously independent hospitals. The results suggest that new technology can be enacted in different ways as it links up with practices of different communities of users. We propose a multilevel process model that indicates at the end of the project a resulting mix of formal and informal (workarounds) practices that emerged from a dialectic process of resistance to, and negotiation of, the IS configuration during its implementation.
    Keywords: Shared services center,Knowledge sharing,Sociomaterial practice,perspective,performativity,sociomaterial assemblages
    Date: 2016
  3. By: Pascal Le Masson (CGS i3 - Centre de Gestion Scientifique i3 - MINES ParisTech - École nationale supérieure des mines de Paris - PSL - PSL Research University - CNRS - Centre National de la Recherche Scientifique); Armand Hatchuel (CGS i3 - Centre de Gestion Scientifique i3 - MINES ParisTech - École nationale supérieure des mines de Paris - PSL - PSL Research University - CNRS - Centre National de la Recherche Scientifique); Benoit Weil (CGS i3 - Centre de Gestion Scientifique i3 - MINES ParisTech - École nationale supérieure des mines de Paris - PSL - PSL Research University - CNRS - Centre National de la Recherche Scientifique)
    Abstract: Recent advances in design theory help clarify the logic, forms and conditions of generativity. In particular, the formal model of forcing predicts that high-level generativity (so-called generic generativity) can only be reached if the knowledge structure meets the 'splitting condition'. We test this hypothesis for the case of Bauhaus (1919–1933), where we can expect strong generativity and where we have access to the structures of knowledge provided by teaching. We analyse teaching at Bauhaus by focusing on the courses of Itten and Klee. We show that these courses aimed to increase students' creative design capabilities by providing the students with methods of building a knowledge base with two critical features: 1) a knowledge structure that is characterized by non-determinism and non-modularity and 2) a design process that helps students progressively 'superimpose' languages on the object. From the results of the study, we confirm the hypothesis deduced from design theory; we reveal unexpected conditions on the knowledge structure required for generativity and show that the structure is different from the knowledge structure and design process of engineering systematic design; and show that the conditions required for generativity, which can appear as a limit on generativity, can also be positively interpreted. The example of Bauhaus shows that enabling a splitting condition is a powerful way to increase designers' generativity.
    Keywords: Generativity,design theory,splitting condition,Bauhaus,industrial design
    Date: 2016
  4. By: Lee Branstetter; Neil Gandal; Nadav Kuniesky
    Abstract: A large and growing literature has used patent and patent citation data to measure knowledge spillovers across inventions and organizations, but relatively few papers in this literature have explicitly considered the collaboration networks formed by inventors as a mechanism for shaping and transmitting these knowledge flows. This paper utilizes an approach developed by Fershtman and Gandal (2011) to examine the incidence and nature of knowledge flows mediated by the collaboration networks of inventors active in the information security industry. This is an industry in which a number of nations outside the United States, including Israel, have emerged as important centers of innovation. Using data from U.S. PTO patent grants in information security, we find that the quality of Israeli information security inventions is systematically linked to the structure of the collaborative network generated by Israeli inventors in this sector. Using the Fershtman and Gandal (2011) model, this suggests that there are knowledge spillovers from the network. In some other nations, invention quality is less closely linked to the collaboration networks of inventors. This research highlights the importance of direct interaction among inventors as a conduit for flows of frontier scientific knowledge.
    JEL: O31 O33 O57
    Date: 2017–09
  5. By: Yenni Carolina (Maranatha Christian University, Bandung, Indonesia)
    Abstract: "Objective – Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality. Methodology/Technique – Instrument of data collection is using enclosed questionnaire filled by managers/chief of accounting and finance as well as branch chief of 63 insurance companies in Indonesia. SEM-PLS is used as a tool for processing data and hypothesis testing. Findings – The result of this research obtained empirical evidence that quality of accounting information systems implementation is influenced by knowledge of accounting information systems use and quality of accounting information influenced by quality of accounting information systems implementation. Novelty – The result of this study is consistent with theories and strengthens previous research results. The result contributes to the development of science, especially in the field of AIS."
    Keywords: AIS; User Knowledge; Accounting Information.
    JEL: M15 M41
    Date: 2017–07–13

This nep-knm issue is ©2017 by Laura Ştefănescu. It is provided as is without any express or implied warranty. It may be freely redistributed in whole or in part for any purpose. If distributed in part, please include this notice.
General information on the NEP project can be found at For comments please write to the director of NEP, Marco Novarese at <>. Put “NEP” in the subject, otherwise your mail may be rejected.
NEP’s infrastructure is sponsored by the School of Economics and Finance of Massey University in New Zealand.