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
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