Inovação de modelos de negócios de organizações contábeis sob a ótica da capacidade absortiva

Abstract

Innovation comprehends the change of old habits, in other words to accomplish goals in a distinguished way. Nowadays, to think about innovation inside organizations directs us to a context of value creation through innovative strategies, the adoption of business models based in technology and a closer client approach. Therefore this study aims at accounting firms and its innovation and value creation process connected to the strategy and organizational development and to the theory of the absorptive capacity. In this regard it is proposed to understand innovation from the accounting entrepreneurs perspective on their business models under the absorptive perspective. As for the methodology used, the paper presents a qualitative, descriptive and research investigation as bibliography. The evidence was gathered through the analysis of ten entrepreneurs from accounting organizations - certified by PQEC and issued by SESCON/SP. The result of the research indicated that the main internal factor with most relevance towards innovation mentioned by the interviewed/organizations is the background knowledge related to the experience. Clients and new knowledge as external sources were also mentioned as contribution to the process of innovation. Leadership, culture and organizational strategies were the innovation drivers most present and identified by literature and empirical research.