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on Knowledge Management and Knowledge Economy |
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Issue of 2025–06–23
five papers chosen by Laura Nicola-Gavrila, Centrul European de Studii Manageriale în Administrarea Afacerilor |
| By: | Damián Tojeiro-Rivero (Employment observatory, Department of Economics, University Rovira i Virgili, Spain.); Rosina Moreno (AQR-IREA Research Group, Department of Econometrics, Statistics and Applied Economics, Universitat de Barcelona, Spain.) |
| Abstract: | Prior literature has argued that, although both captive knowledge sourcing (CKS) and non-captive knowledge sourcing (NCKS) are effective strategies for enhancing firm innovativeness, the former plays a more defined role in determining the likelihood of a firm achieving product innovations. However, we contend that the focus should not only be on the decision to innovate but, more importantly, on the profitability firms derive from such innovations. Given that knowledge acquired from external sources can provide firms with ideas that differ from their existing competencies, NCKS may be more advantageous, as the resulting innovations are likely to exhibit higher levels of novelty. Additionally, we examine the complementarity or substitutability between CKS and NCKS in driving innovation. Our findings for Spanish firms suggest that NCKS yields greater benefits than CKS. Moreover, adopting both strategies simultaneously does not result in higher benefits; instead, a minimum threshold of NCKS, above the median, is necessary to realize observable gains. This indicates that firms must demonstrate a substantial level of commitment to NCKS to effectively exploit its potential for generating returns from their most novel innovations. |
| Keywords: | Radical Innovation, Captive Knowledge Sourcing; Non-Captive Knowledge Sourcing; Spanish firms; Panel data; Complementarity/Substitutability. JEL classification: |
| Date: | 2025–01 |
| URL: | https://d.repec.org/n?u=RePEc:ira:wpaper:202508 |
| By: | YOON , Sang-Ha (KOREA INSTITUTE FOR INTERNATIONAL ECONOMIC POLICY (KIEP)) |
| Abstract: | In today’s digital economy, intangible assets—such as software, R&D, branding, and organizational capital—have emerged as powerful drivers of productivity and long-term economic growth. This report investigates the growing importance of intangible investments across major economies, drawing on data from the EU KLEMS and INTANProd (EKIP) databases. It reveals that intangible capital, particularly in manufacturing, ICT, and financial services sectors, now often exceeds tangible capital in its contribution to value-added, especially in countries like the U.S., U.K., and France. (the rest omitted) |
| Keywords: | R&D; EKIP; digital economy; intangible asset |
| Date: | 2025–05–12 |
| URL: | https://d.repec.org/n?u=RePEc:ris:kiepwe:2025_015 |
| By: | Laura Broccardo (UNITO - Università degli studi di Torino = University of Turin); Elisa Ballesio (UNITO - Università degli studi di Torino = University of Turin, UniCA - Université Côte d'Azur); Muhammad Zafar Yaqub (King Abdulaziz University); Amiya Kumar Mohapatra (Jaipuria Institute of Management [Lucknow]) |
| Abstract: | Purpose -This manuscript aims to focus on the evolution of management accountants' (MAs) intellectual capital (IC) through the lenses of knowledge management (KM), emphasizing their knowledge, competencies and roles in the decision-making process for organizational success. Design/methodology/approach -The authors conducted a systematic literature review, analyzing 118 articles published between 1980 and 2023 in Scopus-indexed and ABS-ranked journals. Findings -The analysis reveals that company size, country, uncertainty, sustainability and technology significantly influenced and will continue to impact MAs' IC evolution, and, consequently, KM and strategic decision-making. However, the type of organizationpublic or privatewas not found to have a significant influence. In addition, this paper profiles the evolution of MAs' skills, which nowadays range from professional to methodological to soft. Finally, the authors define four MA role categoriesscorekeeper, watchdog, business partner and hybrid. Both roles and skills turn out to be crucial to perform not only traditional accounting tasks, but also to provide support in the strategy formulation process. Practical implications -By identifying the necessary roles and skills for MAs, this manuscript assists in identifying potential gaps that may threaten organizational success. Managers could use this framework to design skills or role development programs, enhancing the competence portfolio and role tasks within their management accounting teams. Originality/value -This work bridges a critical research gap by investigating the evolving roles and skills of MAs, from 1980 to 2023, in various contexts, through the lenses of KM. It also highlights research trends and knowledge gaps in the management accounting field and provides valuable theoretical and practical implications, as well as future research directions. |
| Keywords: | Knowledge management, Management accountant, Management accounting, Controller, Skills, Role, Competencies, Business strategy, Literature review |
| Date: | 2025–03–24 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05053274 |
| By: | Moreno, William |
| Abstract: | Representing and reasoning with complex, uncertain, context-dependent, and value-laden knowledge remains a fundamental challenge in Artificial Intelligence (AI) and Knowledge Representation (KR). Existing frameworks often struggle to integrate diverse knowledge types, make underlying assumptions explicit, handle normative constraints, or provide robust justifications for inferences. This preprint introduces the Conditional Reasoning Framework (CRF) and its Orthogonal Knowledge Graph (OKG) as a novel computational and conceptual architecture designed to address these limitations. The CRF operationalizes conditional necessity through a quantifiable, counterfactual test derived from a generalization of J.L. Mackie's INUS condition, enabling context-dependent reasoning within the graph-based OKG. Its design is grounded in the novel Theory of Minimal Axiom Systems (TOMAS), which posits that meaningful representation requires at least two orthogonal (conceptually independent) foundational axioms; TOMAS provides a philosophical justification for the CRF's emphasis on axiom orthogonality and explicit context (W). Furthermore, the framework incorporates expectation calculus for handling uncertainty and integrates the "ought implies can" principle as a fundamental constraint for normative reasoning. By offering a principled method for structuring knowledge, analyzing dependencies (including diagnosing model limitations by identifying failures of expected necessary conditions), and integrating descriptive and prescriptive information, the CRF/OKG provides a promising foundation for developing more robust, transparent, and ethically-aware AI systems. |
| Date: | 2025–05–05 |
| URL: | https://d.repec.org/n?u=RePEc:osf:osfxxx:zwpnv_v3 |
| By: | schmidt, aernout; Kunbei, Zhang |
| Abstract: | We propose a four-zone framework for understanding Information Transfer Management (ITM) in the age of advanced artificial intelligence. Drawing on the evolution of platforms like Freenet, Wikipedia, and ChatGPT, and contrasting distinct regulatory logics, the framework identifies four attractor forces—Sovereignty, Market, Morality, and Method—that shape geopolitical ITM zones. This approach is designed to support idiomatic diplomacy: forms of communication that remain tolerable even between fundamentally incompatible regimes. Such communicative capacity is essential for any jurisdiction that seeks to regulate AI services. We demonstrate the framework’s analytic utility by profiling eight thinkers—Confucius, Mao Zedong, Smith, Friedman, Montesquieu, Bourdieu, Popper, and Goodfellow—across the four zones. This leads us to propose an epistemic shift within the "Method" zone itself, one that relates scientific authority to the forces of power, capital, and conviction. We conclude by arguing that our framework is both empirically tractable and theoretically expandable, and offer several research questions concerning generative social phenomena that we hope others will develop further. |
| Date: | 2025–05–10 |
| URL: | https://d.repec.org/n?u=RePEc:osf:socarx:w4d8y_v1 |