Intellectual Capital and Strategic Positioning Within Italian Small and Medium Accounting Practices

Abstract: Strategic positioning implementation involves the fit with different elements of intellectual capital in order to enhance organizational effectiveness. Interestingly, there is a lack of analysis about how small and medium enterprises (SMEs) exploit knowledge resources in order to foster their desired strategic positioning. This paper presents a mixed method research within the context of Small and Medium Accounting Practices (SMAPs). A quantitative analysis involving 1.210 questionnaires was developed to understand SMAPs behavior. Additionally a multiple case study with three firms was developed in order to understand actions concretely developed by SMAPs to implement Intellectual Capital (IC).

Strategic positioning implementation involves the fit with different elements of intellectual capital in order to enhance organizational effectiveness. Interestingly, there is a lack of analysis about how small and medium enterprises (SMEs) exploit knowledge resources in order to foster their desired strategic positioning. This paper presents a mixed method research within the context of Small and Medium Accounting Practices (SMAPs). A quantitative analysis involving 1.210 questionnaires was developed to understand SMAPs behavior. Additionally a multiple case study with three firms was developed in order to understand actions concretely developed by SMAPs to implement Intellectual Capital (IC).