Purpose: The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC). Design/methodology/approach: The paper reviews literature on KM, IC and networks theories. The role of SMEs networks on KM and IC was discussed, analysing previous studies that supported the proposition of the model in question. In such model SMEs networks are seen as knowledge networks which are analysed in terms of the network formation process, the context, the strategy, the organisational culture and the stimuli for the sharing of knowledge. KM is observed in terms of knowledge creation, systematisation and sharing. Finally, IC encompasses human capital, structural capital and relational capital. It is noteworthy that KM and IC were considered deeply and closely related. Findings: The conclusions obtained help to fill an important gap in the management, accounting, KM and IC literature, showing that the processes of creating, acquiring, maintaining, systematising and sharing information and knowledge and IC generation in SMEs networks can be influenced by the network formation process, by the organisational context, as well as by the strategy, organisational culture and stimuli to sharing knowledge. Research limitations/implications: The paper provides a theoretical contribution by increasing understanding of the effect of SMEs networks on KM and IC practices – an understanding still at the early stages in the literature. Moreover, the originality of the model proposed extends the relevance of this research, as the literature does not contain a sufficiently established and tested approach that simultaneously provides a clear view of the relations between SMEs, networks, KM and IC, highlighting how SMEs can use networks as a strategy to achieve a more effective management of the knowledge assets forming IC. So, the paper offers several avenues for future research. Practical implications: Based on previous empirical research, it was perceived that the original model presented in this paper is consistent, collaborating to improve management practice, providing a competitive benchmarking process. This can allow analysts, managers and other decision makers, by using SMEs networks to improve organisational performance, innovation, sustainability, competitiveness and value. Originality/value: The paper presents an innovative theoretical-conceptual model focussed on the role of SMEs networks on KM and IC, indicating a strong link between the former and the latter in such enterprises in terms of performance, innovation, sustainability, competitiveness and value, an issue whose understanding, although quite relevant, is still incipient in the literature.

Purpose: This paper aims to analyze the role of a knowledge-based network (k-network) in the intellectual capital (IC) and organizational performance of Brazilian small and medium-sized enterprises (SMEs). Design/methodology/approach: This paper presents a descriptive, qualitative and applied case study, developed taking into account the theories of strategy, IC, networks and finance to analyze the relationship between k-network and the generation of IC and organizational performance in a multifocal perspective (observed in terms of financial and marketing results, efficiency and efficacy and innovation and competitiveness) in Brazilian SMEs. Findings: The findings showed that k-network plays a crucial role in the generation of the IC and improvements in organizational performance in SMEs. In addition, the results revealed the strategic relevance of the relationship between people and enterprises to master the process of creation and sharing information and knowledge in the analyzed network. Taken as a whole, the conclusions demonstrated the establishment of IC (in its three dimensions) as a consequence of the strategic association of SMEs in k-network, as well as the mediation role of IC as a way to promote improvements in organizational performance, considering the observed amelioration in financial results, marketing growth, efficiency, efficacy, innovation and competitiveness. Research limitations/implications: This research provides theoretical contributions by broadening knowledge of the practical relationship between k-network, IC and the multifocal perspective of SMEs organizational performance – a relevant and underexplored issue in the literature, offering several avenues for future research. Practical implications: The results highlight the economic, political and social relevance of SMEs and the strategic use of k-network to overcome SMEs organizational, financial and managerial difficulties. In such context, analysts, managers, businesspeople and other decision-makers are expected to use this type of network to improve the IC, in its human, relational and structural dimensions, mastering companies’ knowledge and sustainable organizational performance. Originality/value: The paper fills a significant research gap, revealing how k-networks can and should be used as a deliberate strategy by SMEs to create, acquire, use, absorb and share information and knowledge, as well as to generate IC, thus providing organizational, financial, innovative and competitive benefits to these enterprises and their network.

Purpose: The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance.Design/methodology/approach: A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS.Findings: Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research.Research limitations/implications: The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant.Practical implications: The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC.Originality/value: In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.

This paper aims to investigate the latest scientific developments, map research networks and topics, and present a critical analysis of the gaps and future opportunities in the literature on the readability of sustainability reports. Through data collection and filtering processes, the final sample included 10 articles. Then, a bibliometric analysis was developed using Scopus metrics and AJG classification. VOSviewer software (Version 1.6.18) was used to develop bibliometric networks. Finally, we developed a systematic review analysis to answer our third objective. The results show that most studies on the readability of non-financial reports come from Europe and Oceania; the sample’s co-citations per author were classified into three clusters; most of the sample was linked to analyzing the quality and effectiveness of sustainability reports; and organizations tend to use low readability in sustainability reports. This study contributes to further scientific knowledge about the readability of sustainability reports and impression management techniques and to the research into the importance of sustainability reporting for managing stakeholder impressions. A wide range of implications for the academic community, regulatory bodies, organizations, and all users of the information disclosed through sustainability reports were identified. The main limitations may have been created by the sample’s size, exclusion criteria, and keywords selected.

The traditional four-perspective Balanced Scorecard (BSC) model is suitable for a wide variety of organizations. Other dimensions of analysis can be carried out and other perspectives can be considered in each BSC, depending on the specific characteristics of each organization or industry. This paper presents evidence that justifies and validates the inclusion of a new perspective: ‘environmental sustainability in viticulture’in a BSC that has been developed for the Wine Industry of the Alentejo Region (Portugal) for 2021–2030. The research was performed according to the exploratory sequential design method, which combines in vivo (interviews and questionnaires) and in vitro (literature review and secondary data) research. The content analysis technique, supported by the NVivo software, was used to treat and analyze the data obtained from the interviews, to discover the explicit meanings of the interviewees’ speeches. A principal component analysis and a set of statistical analyses were performed to support the identification of perspectives to be considered in this industrial BSC. The results suggest that environmental sustainability (in viticulture) should be considered as a new strategic perspective to be included in the BSC, with a focus on future certification of environmentally sustainable production (grapes, wine, and wineries). The new perspective represents the competitive challenge of environmental sustainability and enhancement of endogenous resources for the Alentejo Wine Industry, as well as for other wine regions that share the same challenges and concerns. The results also offer an opportunity for competitive benchmarking for companies, industries and governments that operate in similar situations.