ISSN: 0186-1042 ISSN-e: 2448-8410
The formation of organizational social capital into technology-based micro enterprises
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Keywords

Organizational competencies
Intangible capital
Social organizational capital
- Technology-based enterprises
Micro enterprises

How to Cite

Román Castillo, R. E., & Smidab, A. (2015). The formation of organizational social capital into technology-based micro enterprises. Accounting & Management, 60. https://doi.org/10.1016/j.cya.2015.08.009

Abstract

In this paper, organizational social capital (OSC) is conceived as a particular organi­zational competency determined by the convergence of three relational assets (orientation towards collective goals, mutual trust and shared values), which allows organizations that have it, to coordinate and cooperate for mutual benefit and increased performance. Five case studies of a technology-based small enterprise (TBSE) and four Technology-based Micro Enterprises (TBME) were performed to answer the main research question: How to operationalize the concept of OSC to understand and manage it more effectively? From the empirical phase, the following results were obtained: first, an analysis model for the for­mation of OSC that graphically presents the adoption of a multilevel analysis (individual, team and organizational). Second, a set of signals of opportunity allowed to identify the presence and characterize the role of six key variables (relational competence, commit­ment, work environment, complementarity of roles, opportunities for communication and strategic orientation) in the formation of OSC.

https://doi.org/10.1016/j.cya.2015.08.009
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