Abstract
ABSTRACT The paper aims at understanding how small and medium accounting practices micromanage their Intellectual Capital (IC) for sustaining their performance in a constantly changing environment, starting from the CAOS framework. The paper employs a quantitative methodology based on a questionnaire developed with the Italian Chartered Accounting Association endorsement. 3,002 questionnaires obtained by solo owners of firms with less than 50 employees were analysed using a Structural Equation Model (SEM). The findings highlight that IC is a complex concept where entrepreneurial and organisational aspects interact together. A micro-level approach could be used to explain IC development. CEO’s entrepreneurial orientation can support organisations in building knowledge management tools, as well as developing relational capital. CEOs who are more willing to take risks and innovate can better foster IC development, affecting firm’s performance.
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