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首页> 外文期刊>Journal of Intellectual Capital >Intellectual capital and business performance: An exploratory study of the impact of cloud-based accounting and finance infrastructure
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Intellectual capital and business performance: An exploratory study of the impact of cloud-based accounting and finance infrastructure

机译：智力资本和业务绩效：基于云的会计和金融基础架构影响的探索性研究

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Purpose - The purpose of this paper, building on previous studies of intellectual capital (IC) and business performance, is an exploratory study of how the use of cloud-based accounting/finance infrastructure affects the business performance of small and medium-sized enterprises (SMEs). The paper aims to discuss these issues. Design/methodology/approach - A survey method is used to capture perceptions of how cloud-based accounting/finance infrastructure affects business performance in SMEs. The study assumes that although accounting/finance systems are generally regarded as one element of a firm's structural capital; the introduction of a cloud-based infrastructure in the accounting/finance area has the potential to positively impact on all three elements of a firm's IC. Based on the survey data collected, a conceptual model was formulated to test the relationship between cloud-based accounting/ finance infrastructure and business performance through the prism of firms' IC. Findings - The results indicate that cloud-based accounting/finance infrastructure has a positive and statistically significant impact on human capital and relational capital. On structural capital, although positive, the relationship is not statistically significant. On the relationship between the three components of IC and business performance, all three elements are both positive and statistically significant. Furthermore, the R~2 value generated for the ultimate endogenous construct in the hypothesised conceptual model, i.e. "Business Performance" is 71.3 per cent, indicating significant model explanatory power. Research limitations/implications - The findings suggest further more in-depth research is needed to explore in detail the effects of cloud-based accounting/finance infrastructure on both the IC and subsequent business performance of SMEs. Originality/value - Studies on the effects of cloud computing on accounting are scarce. This exploratory research suggests that cloud-based accounting/finance infrastructure can potentially improve the business performance of SMEs. While a valuable finding in itself, more research in this area is to be encouraged.
机译：目的-本文的目的是基于对智力资本（IC）和业务绩效的先前研究，对基于云的会计/财务基础架构的使用如何影响中小企业的业务绩效进行探索性研究（中小企业）。本文旨在讨论这些问题。设计/方法/方法-一种调查方法用于捕获对基于云的会计/财务基础结构如何影响中小型企业业务绩效的看法。该研究假设，尽管会计/财务系统通常被视为企业结构资本的一个要素;在会计/财务领域引入基于云的基础架构有可能对公司IC的所有三个要素产生积极影响。根据收集的调查数据，建立了概念模型，以通过公司的IC检验基于云的会计/财务基础架构与业务绩效之间的关系。调查结果-结果表明，基于云的会计/财务基础架构对人力资本和关系资本具有积极的和统计学上的显着影响。在结构性资本方面，尽管是正数，但该关​​系在统计上并不显着。在IC的三个组成部分与业务绩效之间的关系上，所有这三个要素都是积极的，并且具有统计意义。此外，在假设的概念模型中为最终内生构造生成的R〜2值，即“业务绩效”为71.3％，表明模型具有强大的解释力。研究局限性/含义-研究结果表明，需要进行更深入的研究，以详细探讨基于云的会计/财务基础架构对中小企业的IC和后续业务绩效的影响。原创性/价值-缺乏对云计算对会计影响的研究。这项探索性研究表明，基于云的会计/财务基础架构可以潜在地提高中小型企业的业务绩效。虽然本身就是一个有价值的发现，但应鼓励在这一领域进行更多研究。

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