This study makes a theoretical contribution by taking a persistent characteristics approach to explore the relationship between human resource management practices and innovation outcomes at the workplace-level. Innovators are categorized by the degree to which they are successful at achieving new product/processes and/or improved product/processes outcomes year over year. The human resource management practices explored include the use of highly qualified personnel, and skill-enhancing, motivation-enhancing, and opportunity-enhancing sub-bundles of practices. Further, work organization practices are also explored including integration and collaboration, introduction of organizational changes, and the use of technology. The findings indicate workplaces that set strategic goals related to innovation, that motivate their employees, that create opportunity for their employees to act, and that make greater use of technology tend to be more persistent innovators. These findings can contribute to the development of government policy, which seeks to improve innovation performance outcomes.

No abstract

The creation of start-up firms is an important method of commercializing new technologies arising from R&D at universities and other research institutions. Most research into start-ups presumes that these firms develop products or services. However, start-ups may operate through markets for technology by selling or licensing rights to use their technology to other firms -typically established firms -who develop and sell new products or services based on the technology. In this study of 57 public start-up firms created to commercialize the results of university research, we find evidence that (1) operating through markets for technology is a common approach to commercialization, (2) start-ups that operate in markets for technology can be effectively distinguished in practice from start-ups operating through product markets, and (3) there are substantive differences in the business activities of firms depending on whether they operate through product markets or markets for technology.

No abstract

Teaching introductory and intermediate financial accounting in an environment of international financial reporting standards (IFRS) and generally accepted accounting principles for private enterprises (GAAP for PEs) is an issue facing faculty at Canadian universities and colleges. We present a number of options and then propose an approach that we believe provides a balanced treatment of accounting standards for both publicly accountable and private enterprises. This approach focuses on the concepts and principles that are common to both IFRS and GAAP for PEs. We argue that this approach encourages deep learning resulting in students’ better understanding of accounting standards and their application.