Como a gestão e conhecimento influencia a melhoria da capacidade absortiva das empresas de serviços profissionais de contabilidade?

• Autor(a) principal: Pereira, Rafael dos Santos
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26375
• topic: gestão de conhecimento; capacidade absortiva; empresas de serviços profissionais; organizações contábeis; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The literature about Knowledge Management (KM) has evolved to a stage to discuss the conditions for the success of its strategies, processes and application, including professional services companies. However, there are few researches in Brazil dealing with KM experiences in Brazilian companies. The previous studies already indicate that KM affects ACAP, so in the present study we seek to identify and analyze the influence of the adoption of knowledge management practices on the ACAP of professional services firms (PSF) of accounting according to the dimensions of the absorptive capacity proposed by Zahra and George (2002). For this, an exploratory research under qualitative method of content analysis were carried out, using as a procedure the data collection through in-depth interviews in four accounting organizations. As main results, we were able to raise 41 knowledge management practices present in five dimensions of the KM proposed by Kianto and Andreeva (2014), such as strategic knowledge management, organizational culture management, human resources management, organizational structure management and management of information and communication technology. The main dimensions identified in the research were organizational culture management and management of information and communication technology. The dimensions of the Potential and Realized ACAP and its categories of acquisition, assimilation, transformation and exploitation assessed the influence of ACAP. We found that KM has a greater influence on Realized ACAP. Additionally, we have identified four insights on how accounting organizations can adopt KM practices to improve their ACAP.