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on Knowledge Management and Knowledge Economy |
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Issue of 2022‒11‒21
four papers chosen by Laura Nicola-Gavrila Centrul European de Studii Manageriale în Administrarea Afacerilor |
| By: | Abou El-Komboz, Lena; Fackler, Thomas |
| JEL: | D62 J24 O36 R32 |
| Date: | 2022 |
| URL: | http://d.repec.org/n?u=RePEc:zbw:vfsc22:264083&r=knm |
| By: | Jean-Yves Le Corre (Xi'an Jiaotong-Liverpool University [Suzhou]); Thierry Burger-Helmchen (BETA - Bureau d'Économie Théorique et Appliquée - AgroParisTech - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement) |
| Abstract: | This article presents the lessons learned from an online teaching experience in the field of managerial control. The study aims to identify the determinants which influence collaborative behaviors between students in management studies and more specifically during the construction of performance measures. A business simulation specifically elaborated for this study is used. The study is conducted through a particular research design consisting of an online learning environment built on constructivist learning principles. The learning environment simulates the different steps of a performance dashboard creation (a set of performance indicators) for a fictitious organization. The study adopts an exploratory sequential design to explore and examine social behaviors during the process of knowledge construction related to performance measures. It contributes to a better understanding of the role of cognitive and behavioral skills in the profession of management accounting and how teachers can incorporate such aspects into their courses. It helps to build awareness among educators about the benefits of using digital learning solutions to help students in accounting and managerial control develop their professional skills most effectively. Keywords: management accounting; performance measures; constructivist learning; socio-cognitive indicators; managerial control; teaching environment |
| Keywords: | Management accounting,Performance measures,Constructivist learning,Socio-cognitive indicators,Managerial control,Teaching environment |
| Date: | 2022–10–06 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03806698&r=knm |
| By: | Vahagn Jerbashian |
| Abstract: | I estimate CES aggregate production functions for the US, the UK, Japan, Germany, and Spain using data from the EU KLEMS database. I distinguish between three types of capital: information and communication technologies (ICT), intellectual property (IP) capital, and traditional capital. I assume that the aggregate output is produced using labor and these three types of capital and allow for differences in the elasticities of substitution between labor, an aggregate of ICT and IP capital, and traditional capital. The estimated elasticities of substitution between ICT and IP capital are strictly below one for all sample countries implying gross complementarity. ICT and IP capital together are gross substitutes for labor while traditional capital is a gross complement. The results for the US imply that the fast pace of technological progress in ICT and IP capital accumulation together are responsible for about 80 percent of the fall in labor income share. |
| Keywords: | CES production function, elasticities of substitution, system of equations, ICT, IP capital, traditional capital |
| JEL: | E22 E25 J23 O33 |
| Date: | 2022 |
| URL: | http://d.repec.org/n?u=RePEc:ces:ceswps:_9989&r=knm |
| By: | Ziesemer, Thomas (RS: GSBE MORSE, Macro, International & Labour Economics) |
| Abstract: | We analyze the dynamic interaction of Japan's total factor productivity (TFP), GDP, stocks of domestic and foreign private and public as well as mission-oriented R&D, called GBARD in OECD statistics, in a vector-error-correction model (VECM) for Japan with stock data for the period 1987-2016. Permanent policy changes show the following main results: (i) GBARD as well as private and public R&D each encourage growth rates of the other R&D stocks and of TFP and GDP, and all have high internal rates of return; (ii) Japan's R&D policies affect and are affected by foreign R&D; in particular, Japan's public R&D has a positive impact on European private R&D, whereas other OECD countries' R&D has a negative one; (iii) permanent foreign public R&D changes are detrimental to Japan's growth of TFP and GDP. Japan's R&D policies should be supported by education policies enhancing especially the number of PhDs and IT personnel. |
| JEL: | F43 O19 O47 O53 |
| Date: | 2022–10–20 |
| URL: | http://d.repec.org/n?u=RePEc:unm:unumer:2022034&r=knm |