Relationships between innovation, its antecedents, and organisational performance: evidences from auditing service industry

Tuan Le Anh, Tam Nguyen and Lam Tran

Knowledge Management Research & Practice, 2023, vol. 21, issue 3, 607-621

Abstract: This paper proposed a comprehensive model to examine (resource-based) factors affecting management and technological innovation, and in turn the impacts of management and technological innovation on organisational performance in auditing service sector. The results confirmed the significant impacts of all proposed factors on management and technological innovation directly or indirectly. Among proposed factors, internal source involvement showed its direct impact and its mediating effect as well. The results also attested the positive impacts of management and technological innovation on audit firm performance. Contextual factors (organisational size and age) were identified to have significant influences on organisational performance. In addition, organisational age showed its moderating role on the relationship between management innovation and operational performance. The moderating effects indicated that management innovation caused higher impact on younger audit firms.

Date: 2023
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DOI: 10.1080/14778238.2021.1967216

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