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Record W2530908379 · doi:10.5430/afr.v5n4p89

A Study on the Relationship between the Typology of Knowledge-Intensive Businesses (KIBs) and Performance Measurement Systems (PMS): Evidence from Taiwan

2016· article· en· W2530908379 on OpenAlexvenueno aff
Cheng-Tsung Lu, Yeun-Wen Chang

Bibliographic record

VenueAccounting and Finance Research · 2016
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicIntellectual Capital and Performance Analysis
Canadian institutionsnot available
FundersMinistry of Science and Technology, Taiwan
KeywordsTypologyKnowledge managementBusinessConstruct (python library)Multivariate analysis of varianceCategorizationAbsorptive capacityComputer scienceMathematicsStatisticsGeography

Abstract

fetched live from OpenAlex

This study utilizes the source of knowledge (internal or external) to derive four types of knowledge-intensive businesses (KIBs): non-KIB, knowledge creator, knowledge introducer, and knowledge integrator. Moreover, this study investigates the differences among the four types of KIB in their organizational characteristics and performance measurement system (PMS). The proposed model is empirically evaluated using survey data collected from top or middle managers of 127 Taiwan companies i n which 109 companies are classified as KIBs. Based on the analysis of multiple regressions and MANOVA, the empirical results reveal that there are significant differences in the organizational characteristics and PMS among the four types of KIBs. There are three main contributions in this research: (1) we categorize the KIBs into four types by using the main source of internal or external knowledge in the companies. This typology of KIBs would contribute to our understanding of knowledge management. (2) This study uses environmental uncertainty, innovation strategy, size and absorptive capacity to construct the organizational configuration of different KIBs. (3) We find that there are significant differences among the four types of KIB in the financial or non-financial PMS. This study utilizes the source of knowledge (internal or external) to derive four types of knowledge-intensive businesses (KIBs): non-KIB, knowledge creator, knowledge introducer, and knowledge integrator. Moreover, this study investigates the differences among the four types of KIB in their organizational characteristics and performance measurement system (PMS). The proposed model is empirically evaluated using survey data collected from top or middle managers of 127 Taiwan companies i n which 109 companies are classified as KIBs. Based on the analysis of multiple regressions and MANOVA, the empirical results reveal that there are significant differences in the organizational characteristics and PMS among the four types of KIBs. There are three main contributions in this research: (1) we categorize the KIBs into four types by using the main source of internal or external knowledge in the companies. This typology of KIBs would contribute to our understanding of knowledge management. (2) This study uses environmental uncertainty, innovation strategy, size and absorptive capacity to construct the organizational configuration of different KIBs. (3) We find that there are significant differences among the four types of KIB in the financial or non-financial PMS.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.004
metaresearch head score (Gemma)0.005
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.005
Threshold uncertainty score0.682

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0040.005
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0010.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.248
GPT teacher head0.342
Teacher spread0.095 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2016
Admission routes1
Has abstractyes

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