Index

Rosanna Spanó (University of Naples Federico II, Italy)
Nadia Di Paola (University of Naples Federico II, Italy)
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Citation

Spanó, R. and Di Paola, N. (2019), "Index", The Multifaceted Relationship Between Accounting, Innovative Entrepreneurship, and Knowledge Management: Theoretical Concerns and Empirical Insights, Emerald Publishing Limited, Leeds, pp. 107-111. https://doi.org/10.1108/978-1-78769-057-820191002

Publisher

:

Emerald Publishing Limited

Copyright © 2019 by Emerald Publishing Limited


INDEX

Accounting
, 1

contribution to entrepreneurial pathway
, 46–50

innovation challenges
, 35–45

knowledge management challenges
, 29–45

relationship between entrepreneurship and
, 53–55, 74–77

Action learning strategies
, 33

Ajzen’s theory of planned behavior
, 2–3

American Institute of Certified Public Accountants (AICPA)
, 45

Behavioral

beliefs
, 19–20, 62, 78

studies relevance to relationship between accounting and entrepreneurship
, 53–55

Bootstrapping-oriented behaviors
, 14

Business

creation process
, 16

plan
, 16

plan content analysis
, 74–77

Chartered Global Management Accountant (CGMA)
, 45

Chartered Institute of Management Accountants (CIMA)
, 45

Cluster analysis
, 63

Combination pattern
, 31–32

Commercial stakeholder
, 48

Compartmentalized approaches
, 56

Condition

necessary
, 61

sufficient condition
, 61

Configurational analysis
, 60–61

Control beliefs
, 19–20, 57–58, 62

Control systems
, 27, 38

“Creative destruction” mechanism
, 7

d-Dev Adventure
, 68–71

Data mining
, 33

Decision-making process
, 13, 21, 36

Economic

accountability
, 67

system
, 40

theories
, 9

El-kit
, 68–69

Emotional component
, 15

Employee creativity
, 34

Entrepreneur(s)
, 11

business ideas
, 66–67

in business plan
, 16–17

capacity
, 48

characteristics
, 46–47

homogeneous groups of
, 8–9

individual level
, 6, 12

management experience
, 79

personal traits
, 15

potential
, 16, 24–25

women
, 21

Entrepreneurial/entrepreneurship
, (see also Innovative entrepreneurship), 10, 28, 53

accounting contribution to entrepreneurial pathway
, 46–50

action
, 7, 12–17, 62, 65–66

adventure
, 28

alertness
, 13

behavior
, 10–11, 17, 53–54

case studies
, 66

context
, 67

d-Dev Adventure
, 68–71

domain
, 27

event model
, 18, 54

firms
, 6, 9

individuals
, 15

innovation and control relationship
, 27–50

intentions
, 17–24, 62, 65

methodology
, 60–63

motivation
, 17–24

Olo Adventure
, 71–74

orientation
, 12–17

process
, 11, 49

relationship between accounting and
, 53–55, 74–77

spirit
, 7

Explicit knowledge
, 29, 31–32

Externalization
, 32

Extrinsic motivations
, 23, 57

Financial bootstrapping
, 14–15

Financial considerations

in business plan analysis
, 76

in coding categories
, 75

Financial stakeholder
, 48

Fuzzy-set QCA methodology (fsQCA methodology)
, 3, 60–61, 63–66

Global Management Accounting Principles
, 45

Goal-directed behavior model
, 23

Healthcare innovation
, 73

Ideal model
, 43

Individual behavioral beliefs
, 57

Individual motivational relevance
, 61

Information technology
, 32

Innovation
, 38, 48

challenges
, 35–45

contribution of accounting to entrepreneurial pathway
, 46–50

and control relationship
, 27–28, 29

ecosystems
, 11

knowledge management challenges
, 29–34

process
, 27–28

Innovative entrepreneurship
, 1, 3, 5

entrepreneurial action and orientation
, 12–17

entrepreneurial intention and motivation
, 17–24

pathways to
, 7–12

Innovators
, 36

Institutional stakeholder
, 48

Intensive knowledge creation activities
, 28

Interaction pattern
, 31–32

Internalization pattern
, 31–32

Intrinsic motivation
, 23, 56–57, 70–71, 73, 77, 79

Key performance indicators (KPI)
, 40

Knowledge
, 29, 48

entails
, 29

integration processes
, 28, 33

knowledge-based view
, 31

sharing/integration
, 33

transfer
, 28

Knowledge management (KM)
, 1–3, 28

challenges
, 29–34

Knowledge-intensive

domains
, 28–29, 51

organizations
, 38

settings
, 33–34

Levers of Control Framework (LOC Framework)
, 40

Management accounting systems
, 2, 28–29, 34, 38

Management control systems
, 39, 51

Market
, 7

business plan analysis results
, 76

coding categories
, 75

orientation
, 72–73

Motivations
, 6, 56

entrepreneurial
, 22–23, 62

individual
, 34

intentions
, 66

intrinsic and extrinsic
, 23

mediating role
, 57

Normative beliefs
, 19–20, 57, 62, 64–66, 78

Olo Adventure
, 71–74

Operations
, 47, 74

business plan analysis results
, 76

coding categories
, 75

routine
, 35

Opportunity-motivated actions
, 12–13

Organic structure
, 37

Organizational knowledge creation theory
, 31

Perceived behavioral control
, 19, 56, 58, 78

Performance management system (PMS)
, 2–3, 39, 42, 44–45, 51

Personal attitudes
, 57–58

Policy makers
, 6–7, 29, 55, 67, 79–80

Post-launch phase
, 11

Post-QCA analysis
, 55, 58–59

Pre-launch phase
, 11

Product/service
, 75–76

Qualitative comparative analysis (QCA)
, (see also Fuzzy-set QCA methodology (fsQCA methodology)), 55

methodology
, 60–63

research design
, 58–60

set-theoretic method
, 55, 58–59

solution
, 66

Quality
, 67

of business plan
, 47

decision making
, 45

Research design
, 55, 58–60

Scepticism
, 28

Scholars
, 6–7, 9, 12, 15, 17, 21

with entrepreneurial experience
, 58

management
, 69

Scientific research
, 68

Socialization
, 31–32

Stakeholders
, 7–8, 16, 46–47

external
, 48

primary and secondary
, 10

Strategy
, 39, 74–76

Subjective norms
, 19, 56, 59, 78

Sustainability
, 67

Tacit knowledge
, 29, 31–32

Team characteristics
, 74–76

Technological innovation
, 68

Theory of Planned Behavior (TPB)
, 2–3, 19–21, 23, 54

application
, 25

relevance
, 55–58

Theory of reasoned action
, 19–20

Value creation processes
, 31, 45

Virtual teams
, 33