Title: Knowledge capital acquisition of SMEs: comparative analysis of ICT branches

Authors: Tomasz Sierotowicz

Addresses: Department of Economics and Innovation, Institute of Economics, Finance and Management, Faculty of Management and Social Communication, Jagiellonian University, Ul. Prof. S. Łojasiewicza 4, 30-348 Kraków, Poland

Abstract: Research studies on knowledge capital (KC) focus on its utilisation and transfer of knowledge mainly by large enterprises. KC is subject to single-stream analyses as an internal enterprise resource. This paper presents the results of research conducted in a relatively new field of KC acquisition as well as allocated expenditure to KC. This research focused on innovative small- and medium-sized enterprises (SMEs) belonging to the two branches of software and hardware development in Poland (2007-2019). Empirical data allowed to use the dynamic rate of change. The main conclusion of a comparative analysis revealed that KC acquisition in the SMEs should be described as a simultaneous dual-stream (internal and external) process, and KC acquisition and allocated to it expenditure differs significantly between compared branches. Future research can focus on comparative analyses of different branches, thereby extending our knowledge of the importance of KC in business.

Keywords: knowledge management; knowledge capital; empirical comparative analysis; knowledge acquisition.

DOI: 10.1504/IJESB.2025.144227

International Journal of Entrepreneurship and Small Business, 2025 Vol.54 No.3, pp.366 - 382

Received: 25 May 2022
Received in revised form: 13 Jan 2023
Accepted: 13 Jan 2023
Published online: 03 Feb 2025 *

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