Influência do capital psicológico na capacidade de absorção e transferência de conhecimentos

Abstract

This research analyzes the influence of psychological capital on the ability to absorb and knowledge transfer of students in the course of Accounting Sciences. A descriptive survey carried out by means of a survey, with a quantitative approach of the data, covered the participation of 235 students of the Accounting Sciences course of a public institution of higher education. The data collection was performed through a questionnaire applied in classrooms in person. The analysis of the data was carried out with Modeling of Structural Equations. The results demonstrate the direct influence of psychological capital on students' ability to absorb knowledge and an indirect influence of psychological capital on the knowledge transfer mediated by the absorptive capacity. It was found that students of the course of Accounting Sciences who possess greater psychological capital are more likely to develop their capacity of absorption and, later, to realize the knowledge transfer. This evidence shows that when students develop their psychological capital, their ability to absorb new knowledge is enhanced. In these conditions, their ability to transfer new knowledge is high. These evidences indicate that the students' absorptive capacity acts as mediator of the relation between psychological capital and knowledge transfer. This mediation is complete, in which the effects of psychological capital are indirect in the knowledge transfer. These results allow us to conclude that students with greater psychological capital are more likely to develop their ability to acquire, assimilate, transform and apply new knowledge, being able to transfer knowledge acquired in the course of Accounting Sciences to their work activities. These findings contribute to the understanding of the effects of two important psychological capacities on the ability knowledge transfer, as well as the identification of contextual variables that explain individual differences in the analyzed sample.