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The generation of management innovation in microentreprises: absorptive capacity and entrepreneur-CPA relationship

机译:微型企业管理创新的产生:吸收能力和企业家与注册会计师的关系

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In microentreprises, considering the management knowledge basis of the entrepreneur, the generation of management innovation (MI) is a crucial question. In this qualitative case study of a microentreprise, we follow Mol and Birkinshaw (2014) who claimed for research on MI generation, highlighting "how relations with external and internal partners can deliver knowledge" (2009). We focus on the entrepreneur-CPA relationship to study how the relationship between the CPA as an external change actor and the entrepreneur as an internal change actor can be a lever of MI generation in microentreprises. More particularly, we aim at understanding how the external CPA knowledge can be internalised by the entrepreneur in microentreprises through the acquisition, assimilation, transformation and exploitation of knowledge. And more particularly, we propose to highlight the key drivers of the generation of MI in microentreprises through the study of the process by which a potential ACAP becomes realised (Cohen and Levinthal, 1990; Lane et al., 2006; Gebauer et al., 2012; Marabelli and Newell, 2014).
机译:在微型企业中,考虑到企业家的管理知识基础,管理创新(MI)的产生是一个至关重要的问题。在这个关于微型企业的定性案例研究中,我们遵循Mol和Birkinshaw(2014)的观点,他们声称要进行MI生成的研究,强调“与外部和内部合作伙伴的关系如何传递知识”(2009)。我们专注于企业家与CPA的关系,研究作为外部变更参与者的CPA与作为内部变更参与者的企业家之间的关系如何成为微型企业中MI产生的杠杆。更具体地说,我们的目标是了解企业家如何通过知识的获取,吸收,转化和利用将微型企业的内部注册会计师知识内部化。更具体地说,我们建议通过研究实现潜在ACAP的过程来强调微型企业中MI生成的关键驱动力(Cohen和Levinthal,1990; Lane等,2006; Gebauer等, 2012; Marabelli和Newell,2014)。

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