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Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance. Design/methodology/approach A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS. Findings Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research. Research limitations/implications The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant. Practical implications The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC. Originality/value In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.

Purpose The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC). Design/methodology/approach The paper reviews literature on KM, IC and networks theories. The role of SMEs networks on KM and IC was discussed, analysing previous studies that supported the proposition of the model in question. In such model SMEs networks are seen as knowledge networks which are analysed in terms of the network formation process, the context, the strategy, the organisational culture and the stimuli for the sharing of knowledge. KM is observed in terms of knowledge creation, systematisation and sharing. Finally, IC encompasses human capital, structural capital and relational capital. It is noteworthy that KM and IC were considered deeply and closely related. Findings The conclusions obtained help to fill an important gap in the management, accounting, KM and IC literature, showing that the processes of creating, acquiring, maintaining, systematising and sharing information and knowledge and IC generation in SMEs networks can be influenced by the network formation process, by the organisational context, as well as by the strategy, organisational culture and stimuli to sharing knowledge. Research limitations/implications The paper provides a theoretical contribution by increasing understanding of the effect of SMEs networks on KM and IC practices – an understanding still at the early stages in the literature. Moreover, the originality of the model proposed extends the relevance of this research, as the literature does not contain a sufficiently established and tested approach that simultaneously provides a clear view of the relations between SMEs, networks, KM and IC, highlighting how SMEs can use networks as a strategy to achieve a more effective management of the knowledge assets forming IC. So, the paper offers several avenues for future research. Practical implications Based on previous empirical research, it was perceived that the original model presented in this paper is consistent, collaborating to improve management practice, providing a competitive benchmarking process. This can allow analysts, managers and other decision makers, by using SMEs networks to improve organisational performance, innovation, sustainability, competitiveness and value. Originality/value The paper presents an innovative theoretical-conceptual model focussed on the role of SMEs networks on KM and IC, indicating a strong link between the former and the latter in such enterprises in terms of performance, innovation, sustainability, competitiveness and value, an issue whose understanding, although quite relevant, is still incipient in the literature.

Os avanços tecnológicos e os investimentos econômicos globais na área de TI criam uma demanda por profissionais que atendem as necessidades do mercado. Este ambiente em constantes transformações está associado às principais causas da obsolescência de Capital humano, pois num ambiente de rápidas mudanças como o ambiente tecnológico, o conhecimento pode rapidamente tornar-se obsoleto. Para isso, há um esforço das empresas em capacitar seus profissionais a fim de que a aquisição de Capital humano seja maior que a depreciação deste, por meio de treinamentos formais e informais as organizações buscam suprir as demandas do ensino formal com o objetivo de manter seu Capital humano atualizado e conquistar espaço no mercado, além de manterem-se competitivas. Essas empresas vêm crescendo 18% e 20% respectivamente nos dois últimos anos. Esta dissertação tem como objetivo analisar a obsolescência do Capital humano (competências e conhecimentos) em profissionais da tecnologia da informação de organizações intensivas em conhecimento, sendo que a maioria delas é provedora de internet e faz parte de uma associação de provedores que possui 132 empresas associadas no sul do Brasil, principalmente no Estado do Rio Grande do Sul. A pesquisa constitui-se de um estudo misto, utiliza como método o estudo de caso com duas etapas distintas: a primeira qualitativa, por meio de entrevistas com diretores e profissionais de TI e, a segunda etapa quantitativa na qual foi enviado um questionário para 132 empresas associadas à INTERNETSUL e foram devolvidos 205 questionários referentes à 37 empresas que fazem parte da população estudada. Dentre os principais resultados destacam-se: a falta de alinhamento das universidades com o mercado de trabalho como um dos principais problemas para a aquisição de Capital humano, os cursos técnicos preparam o profissional para o mercado de trabalho, por este motivo os profissionais do ensino técnico possuem uma visão diferenciada em relação ao percentual de profissionais recém-formados e preparados para o mercado de trabalho. A obsolescência do Capital humano varia de acordo com o nível de escolaridade dos profissionais de TI e estes, destacam-se por seus conhecimentos específicos. Dessa forma, independente da sua formação ou tempo de experiência na área buscam aprender com colegas e supervisores igualmente, já os investimentos em aprendizagem no trabalho variam de acordo com o nível de escolaridade e da experiência dos profissionais. Os profissionais que cursam a graduação investem mais tempo em aprendizagem formal do que os outros profissionais. Technological advances and global economic investments in IT create a demand for professionals that meet market needs. This environment in constant transformation is associated with the major causes of human capital obsolescence, as in a rapidly changing environment as the technological environment, knowledge can quickly become obsolete. For this, there is an effort of companies in training its employees so that the acquisition of human capital is greater than the depreciation of this, through formal and informal training organizations look to meet the demands of formal education in order to keep your updated human capital and conquer space in the market, and stay competitive. These companies have been growing 18% and 20% respectively in the last two years. This thesis aims to analyze the human capital obsolescence (competence and knowledge) in professionals from the information technology organization intensive in knowledge, and most of them are internet providers and they are part of an association of providers that has 132 member companies, in the south of Brazil, especially in the state of Rio Grande do Sul. The survey consists of a mixture study, it uses as a method the case study with two distinct stages: the first qualitative, through interviews with directors and IT professionals, and the second stage quantitative in which a questionnaire was sent to 132 companies associated with InternetSul and 205 questionnaires were returned related to the 37 companies included in the study population. Among the main results are: the lack of alignment between universities and the labor market as one of the main problems for the acquisition of human capital, technical courses prepare professionals for the labor market, therefore technical professionals have a different view in relation to the percentage of recent college graduates and prepared for the job market. The obsolescence of human capital varies with the level of education of IT professionals and these are noted for their expertise. Thus, regardless of their training or experience in the field of time seeking to learn from colleagues and supervisors also have learning investments at work vary according to the level of education and professional experience. The professionals who attend graduation invest more time in formal learning than other professionals.