知识经济与会计创新

知识经济的到来，对传统会计提出了挑战，实现会计创新，要构筑人力资源会计，拓展无形资产核算范围，构建新型会计模式，引入新的会计计量手段，造就知识结构多元化的会计人员。     

美国科学技术中心协同创新模式研究与启示

1987年,美国国家科学基金会（NSF）资助建立科学技术中心(STC),旨在促进科研领域前沿基础科学研究、培养大批创新性人才以及实现多方知识转移,以更好地巩固其在国际上的科学技术研究领导地位。研究发现,美国科学技术中心在运作模式上具有组织管理“集中—分散”、研究与教育紧密结合、知识转移有效、动态监测评估等多重优点。我国在建设协同创新中心时,应充分借鉴其优点,不断提高我国高校协同创新能力与质量,为早日从人力资源大国向人力资本强国转变创造有利条件。     

Knowledge diffusion and agricultural development

Low agricultural productivity remains the primary source of poverty in the developing regions and yet little is known about the influence on agricultural productivity of domestic and international accumulated R&D knowledge and the channels through which this knowledge is transmitted internationally. Following a large scientific literature, this article argues that R&D and R&D knowledge spillover are ecozone‐specific and, therefore, are transmitted internationally through ecozones, where ecozones are the broadest biogeographic division of the earth's land surface. Using data for a panel of 88 countries, it is shown that international knowledge spillovers are ecozone‐specific and have been an important contributing factor behind the marked widening of the income gap between developed and developing countries since 1983.     

The effect of external supply knowledge acquisition,development activities and organizational status on the supply performance of SMEs

Given the increasingly strategic role of external resources, acquiring knowledge about current suppliers and the broader supply market is an important and demanding task for the purchasing and supply management (PSM) function of a firm. Performance-improvement-oriented application of external supply knowledge present further challenges for the function. To examine this, we draw on the knowledge-based view and develop a hypothesized model in which supply knowledge acquisition drives PSM exploration and exploitation orientations which in turn mediate the organizational status of PSM function in terms of supply performance. We test the model on an SME-focused and survey-based dataset, using structural equation modelling. Our results indicate that an exploitative orientation is associated with knowledge gained from the supply base, whereas an explorative orientation is predominantly associated with supply market knowledge and less with supply base knowledge, suggesting natural pairings. The findings also show how an exploitative development orientation mediates the positive association of the PSM function's organizational status with supply performance. Driven by supply base knowledge, a status-empowered exploitative PSM orientation may suppress supply market based explorative orientation in resource-scarce SMEs, thus appearing to serve as the sole path to supply performance. Our research contributes by pointing out the significance of the knowledge-resource, and the knowledge-based view, in understanding performance in PSM.     

谈创意产业发展中的知识产权保护问题

创意产业作为以知识产权为核心资产的新产业门类,正在成为全球经济和现代产业发展的一个新亮点而备受关注。知识产权是创意产业发展的基础,发展创意产业必须加强对知识产权的保护,以保障创意主体的合法权益,激发创意产业发展的活力。     

“新三角贸易”模式下的贸易、投资与创新绩效——基于知识溢出与吸收能力视角的研究

本文采用地区细分的贸易和投资数据,从技术引进、吸引外商直接投资(FDI)两大路径研究"新三角贸易"模式下知识外溢对本土创新绩效的影响。研究表明:吸收能力是影响本土创新的关键因素;产业关联度低是制约高技术领域FDI知识溢出的重要原因。     

知识交易的定价

就知识经济理论而言,知识交易是不应该被忽略的关键性主题。根据知识供给者面对的市场不同,知识交易的定价分析方法也不同。定价模型揭示了效用不确定性、效用的动态性、信息不对称、非重复交易、交易方式的多样性等对最优定价以及社会福利的影响。知识交易理论是知识经济学的微观基础。     

企业创新柔性组态路径研究——一个模糊集定性比较分析

创新柔性对企业在不确定性环境下保持健康稳定发展至关重要,如何提升企业创新柔性受到学界关注。现有文献侧重研究单个因素对创新柔性的净效应,鲜有分析多因素对创新柔性的协同效应。基于组态视角,运用模糊集定性比较分析法(fsQCA),探讨网络能力和知识共创两个层面的5个变量对企业创新柔性的联动效应及其作用路径。结果表明,网络愿景、网络构建、网络管理、联合型知识共创和嵌入型知识共创均不是构成企业高、非高创新柔性的必要条件,且单个前因条件对创新柔性的解释力较弱,说明影响企业创新柔性的因素是多方面的;存在3条提升企业创新柔性的路径,即资源获取型、发展—管理型和单一型;导致企业非高创新柔性的路径有两条,且与高创新柔性路径影响因素存在非对称性关系。研究不仅能丰富创新柔性相关理论,还可为企业提升创新柔性提供思路借鉴。     

The influence of knowledge-based factors on taxi competitiveness at island destinations: An analysis on tips

Mobility at the destination is an important element of the tourism system on islands. Tourists have mobility needs that are often met by trains, buses, taxis and other means of transport there. The competitiveness of the taxi industry can be strategic for destinations because it is an industry with a traditional high proportion of entrepreneurs and SMEs. The knowledge-based view has contributed to understand firm performance better, and knowledge-based factors can be crucial for taxi competitiveness. The impact of taxi drivers' knowledgebased- aspects on tips are analysed, since this last factor is an interesting proxy for competitiveness due to its link to tourist satisfaction and potential loyalty. The empirical approach of this work is based on a survey in Gran Canaria, Spain. Knowledge of foreign languages (with mixed results), driving knowledge and knowledge creation seem to exert a significance influence on tips and play a relevant role in taxi competitiveness.     

How the enterprise risk management function influences decision-making in the organization – A field study of a large,global oil and gas company

Risk management has been a discipline for decades. However, organizations have only recently begun to introduce a separate enterprise risk management (ERM) function. The aim of this study is to examine the transformation of the ERM function's influence in a company over time. We use a historical case study informed by social theory on how to influence others to investigate this phenomenon. The findings show that the construction of risk technologies over time triggers a change in the ERM function's influence on decision-making. Two processes of influence are used by the ERM function: selling new ideas and managing knowledge across boundaries. In the first process, the ERM function attempts to vertically influence top management's decisions regarding acceptance of new risk management technologies. In the second process, the ERM function attempts to horizontally influence decision makers to use risk knowledge in decision processes. Theoretically, our findings contribute to our understanding of how the ERM function influences decision-making in organizations over time.