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Networks in knowledge-intensive industry: the case of a regional accountants’ network

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Purpose – The paper aims to explore the reasons behind the formation of a regional accountants’
network located in North Queensland, Australia, and examine in depth how relationships are
constituted and maintained between the network members. The study also looks at the benefits arising
from the network, structural constraints and the reasons behind its demise.
Design/methodology/approach – This study adopts a more contemporary theoretical perspective
which draws upon the notion of social capital that facilitates networks’ capacity and capabilities for
creating, sharing and accessing knowledge. This field study considers the specific case of the Cairns
Regional Accountants’ Forum (CRAF), a network of small and medium sized public accounting firms
located far away from the metropolitan centres in Australia. Apart from the relevant archival data,
senior partners/principals of 12 accounting firms were interviewed in a semi-structured manner.
Three further interviews were held with the non-active members of the CRAF and telephone calls
were made to the Regional Tax Practitioner Forum to discuss their involvement with the local
accountants.
Findings – Using the framework of social capital within the community of practice, this study has
explored the use of informal regional network built by accounting principals for the efficient transfer
of and access to knowledge between network members. When the knowledge became freely available,
the cost of network building exceeded the benefits of belonging and the network collapsed.
Practical implications – The paper has practical implications for accounting practitioners,
particularly in regional/rural settings and for the accounting profession as a whole.
Originality/value – First, very little is known about informal networks in knowledge-intensive
firms stretched out in regional/rural settings. Second, the network in this study is different from many
networks identified in the literature that have focused on innovation and competitive advantage.
Finally, this study adopts a more integrated framework that explores how social capital is constituted
and reconstituted in the network interaction process.

Keywords Social capital, Networks, Relationships, Knowledge-intensive firms, Trusts,

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 10 No. 1, 2014 pp. 2-21

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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