On the Path to Innovation: Analysis of Accounting Companies› Innovation Capabilities in Digital Technologies

Schiavi, Giovana Sordi; Momo, Fernanda da Silva; Maçada, Antonio Carlos Gastaud; Behr, Ariel

doi:10.7819/rbgn.v22i2.4051

Giovana Sordi Schiavi

Federal University of Rio Grande do Sul (UFRGS), Business School, Administration Department, Porto Alegre, Brazil

http://orcid.org/0000-0002-8032-5598

Fernanda da Silva Momo

Federal University of Rio Grande do Sul (UFRGS), Business School, Administration Department, Porto Alegre, Brazil

http://orcid.org/0000-0002-6512-5280

Antonio Carlos Gastaud Maçada

Federal University of Rio Grande do Sul (UFRGS), Business School, Administration Department, Porto Alegre, Brazil

http://orcid.org/0000-0002-8849-0117

Ariel Behr

Federal University of Rio Grande do Sul (UFRGS), Economics College, Department of Accounting and Actuarial Sciences, Porto Alegre, Brazil

http://orcid.org/0000-0002-9709-0852

1
. Giovana Sordi Schiavi, Master’s Degree, Federal University of Rio Grande do Sul, Business School, Rio Grande do Sul, Brazil. E-mail: giovanaschiavi@hotmail.com

2
. Fernanda da Silva Momo, PhD, Federal University of Rio Grande do Sul, Business School, Rio Grande do Sul, Brazil. E-mail: fernandamomo@yahoo.com.br

3
. Ariel Behr, PhD, Federal University of Rio Grande do Sul, Business School, Rio Grande do Sul, Brazil. E-mail: ariel.behr@ufrgs.br

4
. Antonio Carlos Gastaud Maçada, PhD, Federal University of Rio Grande do Sul, Business School, Rio Grande do Sul, Brazil. E-mail: acgmacada@ea.ufrgs.br

Contribution of each author

Thumbnail

Contribution Giovana Schiavi Fernanda Momo Ariel Behr Antonio Maçada 1. Definition of research problem √ √ √ √ 2. Development of hypotheses or research questions ( empirical studies ) √ √ √ 3. Development of theoretical propositions ( theoretical Work ) √ √ 4. Theoretical foundation/ Literature review √ √ √ 5. Definition of methodological procedures √ √ √ √ 6. Data collection √ 7. Statistical analysis (not apply to article) 8. Analysis and interpretation of data √ √ √ 9. Critical revision of the manuscript √ √ 10. Manuscript Writing √ √ √ 11. Other (please specify which)

Editor responsável:

Prof. Dr. Ivam Ricardo Peleias

Contribution	Giovana Schiavi	Fernanda Momo	Ariel Behr	Antonio Maçada
1. Definition of research problem	√	√	√	√
2. Development of hypotheses or research questions ( empirical studies )	√	√	√
3. Development of theoretical propositions ( theoretical Work )	√	√
4. Theoretical foundation/ Literature review	√	√	√
5. Definition of methodological procedures	√	√	√	√
6. Data collection	√
7. Statistical analysis (not apply to article)
8. Analysis and interpretation of data	√	√	√
9. Critical revision of the manuscript			√	√
10. Manuscript Writing	√	√	√
11. Other (please specify which)

Capability	Definition	Type of Innovation
Technology Development	Anyone’s ability to interpret the current state of the art and absorb and eventually transform a technology to create or alter its capability to operate, as well as any other capability to achieve higher levels of technical and economic efficiency.	Technological Innovation
		This type of innovation encompasses the development of new designs, new materials, and new products. In addition, it includes the development of machinery, equipment, and new components.
Operations	The ability to execute productive capability, which is shown through the assortment of daily routines that are embodied in knowledge, skills, and technical systems at any given time.	Operational Innovation
		This type of innovation encompasses new processes, improvements to existing processes, the introduction of modern techniques, new layouts, etc. It allows the company to produce with quality, efficiency, and flexibility at the lowest possible cost.
Managerial	The ability to transform the result of technological development into coherent operations and transaction arrangements.	Managerial Innovation
		This type of innovation encompasses the development of management skills that reduce “internal friction” between different areas of the company. It aims to create new management methods and new business strategies and improve decision making and cross-functional coordination.
Transaction	The ability to reduce marketing, outsourcing, trading, logistics, and delivery costs; in other words, transaction costs.	Transaction Innovation
		This type of innovation involves developing ways to minimize costs in transactions with suppliers and customers. It is sought to create new business strategies, improve relationships with suppliers, streamline market knowledge, etc.

Customer Segments	Customer Relationship	Channels	Key Features	Key Activities	Key Partnerships	Cost Structure	Revenue Sources	Value Proposition
Micro and Small Businesses	Near and digital	Online platform	Technology and personnel	Platform enhancement, customer service, and compliance with legal obligations	Not highlighted	Personnel and technology	Monthly payment (“package”)	Agility and simplicity in performing legal obligations

Customer Segments	Customer Relationship	Channels	Key Features	Key Activities	Key Partnerships	Cost Structure	Revenue Sources	Value Proposition
Micro and Small Businesses	Close proximity between company and customer to understand customer needs	Online platform, phone, in person, and other media	Technology and personnel	Organization and access to information, analysis, and reporting	Partnerships with universities and incubators	Personnel and technology	Technical hours	Support in decision making

Customer Segments	Customer Relationship	Channels	Key Features	Key Activities	Key Partnerships	Cost Structure	Revenue Sources	Value Proposition
Middle market companies	Close customer proximity for tax strategies	Email, in person, phone, and other media	Technology and personnel	Project management (project preparation, planning, and execution)	Accountants and collaborative network among associates	Personnel, technology, and physical structure	Technical hours or a percentage of the results	Tax strategy (financial effect)

Customer Segments	Customer Relationship	Channels	Key Features	Key Activities	Key Partnerships	Cost Structure	Revenue Sources	Value Proposition
Accountants and micro and small businesses	Focus on the segment served (training and support)	Website, online platform, and phone	Technology, personnel, and marketing resources	System maintenance, upgrades and improvement, and customer service	Accountants and accounting offices	Personnel and technology	Plans (“packages”)	Information organization and control for productivity and management

Customer Segments	Customer Relationship	Channels	Key Features	Key Activities	Key Partnerships	Cost Structure	Revenue Sources	Value Proposition
Companies and law firms	Close proximity between the company and the customers to collect case information	Email, phone, and online platform (via website)	Technology and personnel	Information flow (process distribution and case interpretation for execution)	Law firms	Personnel	Fixed fee or percentage of results	Financial effect (gain or loss reduction)

Customer Segments	Customer Relationship	Channels	Key Features	Key Activities	Key Partnerships	Cost Structure	Revenue Sources	Value Proposition
Medium-large sized companies	Close relationship, especially with decision makers	Email, reports, and in person	Technology and personnel	Work planning, design, and implementation of audit tests and reports	Law firms	Personnel and opportunity costs	Technical hours	Assistance in accounting, tax, and financial matters

Code	Description	Application
Technology Development Capability	Anyone’s ability to interpret the current state of art and absorb and eventually transform a particular technology to create or alter its capability to operate, as well as any other capability to achieve higher levels of technical and economic efficiency.	“It was through new technologies that we were able to offer the service we offer today, in the cloud, to thousands of companies and in various cities across the country, which was not possible before without these technologies.” G_fin
Operations Capability	The ability to execute productive capability, which is shown through the assortment of daily routines that are embodied in knowledge, skills, and technical systems at any given time.	“Technology is fundamental to the work we do, and it is fundamental as a means. For example, the relationship channel we use is an online platform where the customer logs in and places their entire request, and we have a maximum of 24 hours to answer.” G_man
Managerial Capability	The ability to transform the result of technological development into coherent operations and transaction arrangements.	“I have already worked in other offices, so I saw that people wanted to deliver what they wanted, and the customer didn’t want what was being delivered, so we reversed that logic, we listen to the customer and deliver what he wants […] it was a change of business.” G_man
Transaction Capability	The ability to reduce marketing, outsourcing, trading, logistics, and delivery costs; in other words, transaction costs.	“Lower prices than the traditional model, because it reduces bureaucracy, drives the machine and you can practice lower prices, […] scale the business model and gain leadership.” G_sys
Customer Segments	An organization serves one or more Customer Segments in the market.	“XXX’s customer type is the micro and small business owner.” G_sys
Customer Relationship	Customer Relationship is established and maintained with each Customer Segment.	“I would say XXX was a pioneer in paying attention to this audience and in developing a system for this audience. […] We come to the market with a proposal: for R$ 29.00 (around $ 6.75), the small business owner can have a system running in the company, with free training and support, no implementation costs, completely online, without having to purchase a server.” G_sys
Channels	Value Propositions are delivered to customers through Communication, Distribution, and Sales Channels.	“With the software the entrepreneurs will learn how to make sales, they will learn how to generate a contract, how to issue a ticket and invoices, how to integrate all the bank information into the management system, register bank transactions, register customers, register products, so that they can have a view of their company’s reports, things they will not have in the notebook. The software brings together everything a business owner needs.” G_sys
Key Features	Key Features are the active elements to provide and deliver planned activities.	“Marketing resources […], then people resources, for all service areas, and then all service availability and system availability resources, which are server resources.” G_sys
Key Activities	A number of Key Activities are performed to provide and deliver planned activities.	“Our process here, I’ll tell you a little about our client’s life cycle […].” G_sys
Code	Description	Application
Key Partnerships	Some activities are outsourced, and some resources are acquired outside the company.	“Not only with accountants, but also with government, with banks […].” G_sys
Cost Structure	The different elements of the business model result in Cost Structure.	“First comes people, and second is server infrastructure so we can keep it all in the cloud.” G_sys
Revenue Sources	Revenue Sources are the result of Value Propositions successfully offered to customers.	“Scale is a watchword here for us. So it’s a monetization model that does need scale, via monthly payments.” G_sys
Value Proposition	Seeks to solve customer problems and satisfy their needs with Value Propositions.	“XXX’s customer type is the micro and small business owner.” G_sys

[1] 1
. Giovana Sordi Schiavi, Master’s Degree, Federal University of Rio Grande do Sul, Business School, Rio Grande do Sul, Brazil. E-mail: giovanaschiavi@hotmail.com

Brasil

Brasil

On the Path to Innovation: Analysis of Accounting Companies› Innovation Capabilities in Digital Technologies

Abstract

Purpose:

Design/methodology/approach:

Findings:

Originality/value: