Municipal Tax Management. A Case Study in Municipalities in Norte de Santander, Colombia, From 1995 to 2023

Journal Title: Revista CEA - Year 2024, Vol 10, Issue 23

Abstract

Purpose: To empirically analyze the relationship between strategic innovation orientation and organizational performance, which is mediated by intellectual capital. Design/methodology: This study followed a cross-sectional design with an exploratory scope, using quantitative techniques such as Baron and Kenny’s product of coefficients approach (1986) to analyze the mediating effect. The sample consisted of 1,765 companies in the manufacturing sector in Colombia, and data about this manufacturing industry from 2019 to 2020 were obtained from the Survey of Technological Development and Innovation (EDIT in Spanish). Findings: The study showed the existence of a statistically significant relationship between strategic innovation orientation and organizational performance. It also demonstrated that intellectual capital plays a mediating role in this relationship. Conclusions: It is concluded that intellectual capital is a mechanism by which strategic innovation-oriented initiatives translate into better organizational results. Originality: Observable indicators were used here to operationalize the constructs under analysis, which provided empirical evidence that aspects related to staff knowledge and skills, improving organizational processes, and effective relationships with stakeholders increase the direct effect of strategic innovation orientation on organizational performance. Thus, intellectual capital represents a new mediating mechanism that has been rarely analyzed in previous literature on strategic innovation orientation and its impact on organizational performance.

Authors and Affiliations

Carlos Andrés Sánchez Becerra, Blanca Mery Velasco-Burgos

Keywords

Related Articles

Strategic Management of Women-Owned Business Ventures in the Artisan Sector, an Industry Prioritized in the Competitive Roadmap for the Department of Sucre

Purpose: This study aims to describe the current state of women-owned business ventures in the artisan sector, an industry prioritized in the Competitive Roadmap for the Department of Sucre. Design/methodology: This stu...

Entrepreneurial orientation, entrepreneurial resources, and entrepreneurial success: The need for further exploration

Starting new businesses is important for the social and economic development of each country (Esfandiar et al., 2019; Fayolle & Liñán, 2014). However, research on starting a business has so far been more about clarifying...

Models of Intellectual Capital at the Business Level and their Contribution to Value Creation

At organizations, intellectual capital has recently become more important in the valuation of processes involving human, relational, and structural capital. The objective of this paper is to analyze intellectual capital,...

Determinants of Loyalty in the Relationship Between Liga Antioqueña de Tenis de Campo and its Customers

In order to have long-lasting relationships with their customers, sports organizations should make good marketing decisions based on studies that identify the characteristics of such relationships. In the literature, som...

Opportunities (but also Challenges) in Applying Artificial Intelligence to Human Resource Management within Companies

En el ámbito de la Gestión de Recursos Humanos, al igual que en otras áreas funcionales de las empresas, se ha producido un incremento en la adopción de herramientas de Inteligencia Artificial (IA), derivado de su capaci...

Download PDF file
  • EP ID EP738848
  • DOI 10.22430/24223182.2683
  • Views 76
  • Downloads 1

How To Cite

Carlos Andrés Sánchez Becerra, Blanca Mery Velasco-Burgos (2024). Municipal Tax Management. A Case Study in Municipalities in Norte de Santander, Colombia, From 1995 to 2023. Revista CEA, 10(23), -. https://www.europub.co.uk/articles/-A-738848