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One of the emerging roles of management accountants in organizations is the design and operation of their organization's knowledge management system (KMS) that ensures the strategic utilization and management of its knowledge resources. Knowledge-based organizations face identifiable general risks but those whose primary product is knowledge, knowledge-products organizations (KPOs), additionally face unique risks. The management accountants’ role in the management of knowledge is even more critical in such organizations. We review the literature and survey a small convenient sample of knowledge-products organizations to identify the general risks knowledge-based organizations face and the additional risks unique to KPOs. The general risks of managing knowledge include inappropriate corporate information policies, employee turnover, and lack of data transferability. Additional risks unique to KPOs include the short life span (shelf-life) of knowledge products, the challenging nature of knowledge experts, and the vulnerability of intellectual property. The paper includes recommendations for management accountants in KPOs to develop and maintain competitive advantage through their KMS. These include developing enterprise-wide knowledge policies, fostering collaboration and documentation, addressing knowledge security, and evaluating the effectiveness of the KMS.

In every industry there are resources. Some are moving, others more fixed; some are technical, others social. People working with the resources, for example, as buyers or sellers, or users or producers, may not make much notice of them. A product sells. A facility functions. The business relationship in which we make our money has “always” been there. However, some times this picture of order is disturbed. A user having purchased a product for decades may “suddenly” say to the producer that s/he does not appreciate the product. And a producer having received an order of a product that s/he thought was well known, may find it impossible to sell it. Such disturbances may be ignored. Or they can be used as a platform for development. In this study we investigate the latter option, theoretically and through real world data. Concerning theory we draw on the industrial network approach. We see industrial actors as part of (industrial) networks. In their activities actors use and produce resources. Moreover, the actors interact − bilaterally and multilaterally. This leads to development of resources and networks. Through “thick” descriptions of two cases we illustrate and try to understand the interactive character of resource development and how actors do business on features of resources. The cases are about a certain type of resource, a product − goat milk. The main message to industrial actors is that they should pay attention to that products can be co-created. Successful co-creation of products, moreover, may require development also of business relationships and their connections (“networking”).

The purpose of this study is to explore the role of environmental awareness, environmental concerns, and green innovation toward green purchase intentions. This paper theoretically extends the existing knowledge on the subject matter and adds value to the existing knowledge.

Based upon the existing literature and relevant theories the study developed several assumptions/hypotheses. To test the hypothesis, a comprehensive data set that was collected through online survey method was utilized. For the empirical analysis the study employed structural equation modeling technique.

The results from the study indicated that environmental awareness significantly reinforce green purchase intentions. Whereas, the authors could not find evidence for the direct influence of green innovation on green purchase intentions. The analysis show, green product knowledge and environmental concerns partially mediate the relationship among environmental awareness and green purchase intentions. However, green product knowledge and environmental concerns fully mediate the relationship among green innovation and green purchase intentions.

The study measures the role of green innovation, environmental awareness, environmental concerns, and green product knowledge toward green purchase intentions which is pivotal for sustainable consumption. Similarly, the study adds value to the existing research on the management of environmental awareness and protection through reinforcing green purchases.

Over the past years, many studies have explored the role of knowledge management (KM) in companies. KM is concerned with the measurement of knowledge to manage knowledge efficiently. On the other hand, the intangible nature of knowledge makes its measurement challenging. Furthermore, there is no standardized method to measure knowledge, and it is chiefly measured based on the subjective judgment of researchers. Moreover, New Product Development (NPD) departments in many companies strive to assess their knowledge in terms of company products and knowledge workers. Hence, this study aims to propose a product-based two-phase technique that measures the company knowledge inventory.

In the first phase, the value of knowledge is quantified relative to products, knowledge workers and the entire company using two concepts of knowledge width and depth. Then, a three-dimensional knowledge asset map (knowledge, products and knowledge worker dimensions) is designed to assess and audit knowledge workers. Finally, this technique recruits an integer linear programming model with a cost minimization objective function to optimize the supply of NPD knowledge requirements in the second phase.

This model enables managers to determine what type of knowledge can be supplied by existing knowledge workers, whether within the company or by other external sources.

Among existing knowledge measurement methods, only a few use a product-based measuring technique. However, they fail to offer suitable scenarios for managers' decision-making process and consider cost structures in measurement techniques. Hence, this paper attempts to overcome these drawbacks.

This study explores identity signaling used by an emerging class of knowledge celebrities in China – Knowledge Wanghong – who sell knowledge products on online platforms. Because identity signaling may involve constructing unique online identities and controlling over product-related and seller-related characteristics, the purpose of this study is two-fold: (1) to uncover different online identities of knowledge celebrities; and (2) to examine the extent to which the online identity type is associated with their product-related characteristics, seller-related characteristics and sales performance.

A unique data set was collected from a Chinese leading pay-for-knowledge platform – Zhihu – which featured the online profiles of tens of thousands of knowledge celebrities. Online identity types were derived from their self-edited content using Latent Dirichlet Allocation (LDA) topic modeling. Thereafter, their product-related characteristics, seller-related characteristics and respective sales performance were analyzed across different identity types using analysis of variance (ANOVA) and multiple-group linear regression.

Knowledge celebrities are clustered into four distinctive online identities: Mentor, Broker, Storyteller and Geek. Product-related characteristics, sell-related characteristics and sales performance varied across four different identities. Additionally, the online identity type moderated the relationships among their product-related characteristics, sell-related characteristics and sales performance.

As emerging-phenomenon-based research, this study extends related literature by using the notion of identity signaling to analyze a peculiar group of online celebrities who are setting an important trend in the pay-for-knowledge model in China.

This paper aims to examine how product knowledge influences consumers to consider available information before choosing between organic and non-organic options. As “certified organic” is based on a complex standard in the USA, many consumers have only partial understanding of the term. This research shows how that knowledge influences consumer evaluation of the options presented in the market.

A two-study experimental survey that offers respondents a choice between two canned soups, one organic and one not, along with front- and back-of-label information which they can decide to use is utilized. The two studies differ in inclusion of national brand.

Consumer behavior with respect to information significantly affects rationale for product choice, and higher levels of knowledge are associated with choice rationale. Objective and subjective knowledge influence information processing differently. Inaccurate knowledge displayed by consumers influences their information processing behavior.

While the survey stimuli are a realistic representation of two products, the online survey abstracts from in-store distractors that might influence behavior. The product chosen, while familiar and commonly consumed, is a low-involvement product which may reduce consumer effort.

Marketers of organic foods must understand the level of knowledge held by consumers, as well as the information that most influences their choices if the industry is to grow further.

This study contrasts subjective and objective knowledge about organic foods and calculates the degree to which consumers under- versus over-estimate “organic” in their ignorance. As such, the research offers insight into a well-established label claim that has yet to achieve significant market share.

This study aims to provide insights on the influence of Muslim consumers’ knowledge on products subjected to contemporary fatwa ruling and their subsequent cognitive and behavioural responses.

MANOVA and MANCOVA were used to examine the influence of religious orientation on young Malaysian Muslims’ product knowledge, and the extent of religious orientation and gender on Muslim consumers’ attitude and behaviour towards three contemporary fatwa rulings of products.

Respondents’ religious orientation differentiates their knowledge on fatwa prohibition ruling of selected brand and behaviours. Consumers’ religious orientation and gender explain consumers’ behavioural responses to variables of the Theory of Planned Behaviour for three behaviours. Evidence suggests that ruling types affects (conditional and unconditional) consumers’ responses.

Greater insights are provided on Muslims’ motivation to search information of controversial products, and their subsequent perception and behavioural reactions to controversial products. Findings are limited to the Malaysian Muslim consumers.

The fact that contemporary fatwa reached young Muslim generations indicates that managers have to be wary of fatwa to predict Muslim consumers’ marketplace behaviours.

A significant number of young Malaysian Muslims are keeping abreast with contemporary fatwa. This suggests that they received an early and substantial exposure to Islamic way of life through their socialisation.

This study offer insights into the understandings of the young Muslim generation regarding contemporary fatwa on products, and revealed significant findings in relation to consumer product knowledge and religious influences on consumer behaviour.

The purpose of this paper is to take the neglected influencing factors in brand alliance research into account based on consumer characteristics theory and discuss the influencing factors' interactive effects on brand alliance.

Based on the theory of consumer characteristics and the S&R model of brand alliance, an experimental design was conducted to examine the relationship among the various variables and moderators, which can test the changes of the dependent variables by controlling and manipulating one or more single variables. The sample includes 400 college students.

The results demonstrate that brand knowledge positively moderates the relationship between brand equity and consumer brand alliance, but not significantly affect the relationship between alliance evaluation and joint fit; in contrast, product involvement individually plays a positive moderating role on the relationship between joint fit, brand equity and consumer brand alliance evaluation.

Two consumer characteristic, brand knowledge and product involvement moderate the relationship between brand equity, joint fit and consumer brand alliance evaluation. Several empirical studies on brand alliance have documented mostly positive effects of brand alliance on consumer brand evaluations. Two important consumer characteristics' effect on brand alliance evaluation, brand knowledge and product involvement, were testified to expand the scope of influential factors of brand alliance evaluation on the basis of consumers' characteristic theory.

The paper proposes first, to understand how and how much knowledge contributes toward explicit business performance improvement and, second, through the understanding of knowledge contribution, to provide a guiding principle for the effective knowledge management activities.

The authors use a Cobb‐Douglas type production function to model the relationship between knowledge and performance. Then, regression analysis is used to estimate the knowledge elasticity of performance. Finally, a laboratory experiment is used to demonstrate the whole process.

A performance‐oriented knowledge management approach was developed. Through the analysis of knowledge‐intensive production function, it is shown that the knowledge elasticity of performance for each knowledge entity (product knowledge and process knowledge) can be estimated and can be used with great managerial implications.

Extensive empirical analyses in the real world business environment would be helpful to verify and generalize this approach.

The paper demonstrates the specific process of how to measure the contribution of knowledge to performance, and provide a guiding principle for the effective knowledge management activities.

As far as the authors understand, this is the first systematic and complete approach to analyze and estimate the contribution of knowledge to performance. Using the production function approach, it was possible to estimate the knowledge elasticity of performance, which provides valuable insight on the resource allocation for knowledge management activities.

The purpose of this paper is to offer an integrated approach for understanding the relations among the theoretical and operational antecedents of consumer involvement in the context of financial products. The theoretical antecedents of involvement have been conceptualized as the consumer's personal profile, purchase situation, and target product; the operational antecedent includes the purchase availability manipulation.

The research is based on a field study among private customers of a leading financial institute and on two experimental designs within lab settings. The independent variables include the theoretical and operational antecedents and the dependent measure comprises the involvement measure.

The findings emphasize that the theoretical antecedents constitute an effective manipulation of involvement, whereas the operational antecedent has only limited effect.

Financial managers should consider the type of financial service, distribution channel, social context and advertising medium, in conjunction with the consumer's profile, to increase the overall involvement.

The research provides a new view at the way predictions of involvement are formed within the financial context. This view is enabled by including the antecedents of product involvement along with the manipulation of product availability. When these components are considered jointly, a richer set of predictions can be offered than previously conceptualized. To this end, the research calls for a more comprehensive approach for manipulating involvement that bases its activation on the theoretical antecedents.