Investigating R & D Human Resources Development Behaviour in Knowledge-Based Companies in Response to Fiscal and Tax Policies: A Case Study of Iran

Document Type : Research Paper


PhD in Science and Technology Policy at the National Research Institute for Science Policy (NRISP), Tehran, Iran


Small and medium-sized technology firms are often considered as an important source of technology-based job opportunities and are therefore supported by governments. Investigating the behavioral response of sponsored firms is an important tool for policy learning. This article compares and analyzes the changes in the R & D manpower of knowledge-based firms  before and after receiving various combinations of tax exemption policy tools, technology development facilities  and commercialization facilities in two groups of small-sized knowledge-based  firms (with fewer than 50 employees) and large-sized companies (with 50 and more). The results show that small knowledge-based firms that have received one or both technology and commercialization facilities have been able to increase their R&D manpower, while in large knowledge-based firms none of the supportive tools have had a meaningful impact on the increase in R&D manpower. In the field of evaluating firm-level performance indicators, this article is the first study in Iran that has used the 2k Factorial Design approach to evaluate the impact of policies and the interaction of tools on manpower and R&D. The most important advantage of this approach is that it clarifies the effects of the parameters along with their relative importance and how they interact with each other.


Main Subjects

آزاد، ناصر، محمدی پور، مجتبی و نقدی، بهمن. (1397). چالش‌های تجاری‌سازی محصولات دانش‌بنیان با تأکید بر بخش بازاریابی و مالی (مورد مطالعه: پارک فناوری دانشگاه تهران). فصلنامـه اقتصاد مالی، 12(44)، 207-189.
شاه‌طهماسبی، مجید، جوادیان، مجید و نیکبخت، محمدجواد. (1391). بررسی نقش اعطای تسهیلات به بنگاه‌های کوچک و متوسط صنعتی در ایجاد اشتغال (مورد مطالعه: کارگاه‌های صنعتی شهر تهران). فصلنامه علوم اقتصادی، 1، 30-7.
صندوق نوآوری و شکوفایی .(1396). گزارش عملکرد صندوق نوآوری و شکوفایی در دولت یازدهم.
Aghdaie, S., Sanayei, A., & Etebari, M. (2012). Evaluation of the consumers’ trust effect on viral marketing acceptance based on the technology acceptance model. International Journal of Marketing Studies, 4(6), 79-94.
Ay, C., Pinar, A., & Sinan, N. (2010). Guerrilla marketing communication tools and ethical problems in guerilla advertising. American Journal of Economics and Business Administration. 2(3), 280-286.
Baptista, G., & Oliveira, T. (2017). Why so serious? Gamification impact in the acceptance of mobile banking services. Internet Research, 27(1), 118 – 139.
Baptista, G., & Oliveira, T. (2018). Gamification and serious games: A literature meta-analysis and integrative model. Computers in Human Behavior, 92, 306-315.
Bergendal, T.S. (2017). P.S. I love you…and other growth hacking strategies used by disruptive tech start-ups: A case study on the relevance and enactment of growth hacking by Sweden’s tech start-ups. [Master thesis- Media and Communication, Department of Informatics and Media, Uppsala University].
Burke, B. (2012). Gamification: engagement strategies for business and IT.
Christensen, C.M. (1997). The innovator’s dilemma: When new technologies cause great firms to fail. Boston: Harvard Business School Press.
Christensen, C., Raynor, M. E., McDonald, R. (2015). What is Disruptive Innovation? In Harvard Business Review.
Chuah, S. H. W., Rauschnabel, P. A., Krey, N., Nguyen, B., Ramayah, T., & Lade, SH. (2016). Wearable technologies: The role of usefulness and visibility in smart watch adoption. Computers in Human Behavior, 65, 276-284.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982-1003.
Ellis, S., & Brown, B. (2017). Hacking Growth: How today’s fastest-growing companies drive breakout success. Virgin Books.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th Ed.). Englewood Cliffs: Prentice Hall.
Hamari, J., & Koivisto, J. (2015). Why do people use gamification services?. International Journal of Information Management, 35(4), 419-43.
Hamari, J. (2013). Transforming homo economicus into homo ludens: a field experiment on gamification in a utilitarian peer-to-peer trading service. Electronic Commerce Research and Applications, 12(4), 236-245.
Hamari, J., Koivisto, J., & Sarsa, H. (2014). Does Gamification work? A literature review of empirical studies on Gamification. 47th Hawaii International Conference on System Sciences, IEEE Conference Publications, 3025-3034.
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in international marketing, 20, 277–319.
Hsu, C-L., Chen, Y-C., Yang, T-N., Lin, W-K. (2017). Do website features matter in an online gamification context? Focusing on the mediating roles of user experience and attitude. Telematics and Informatics34(4), 196-205.
Johnson, D., Horton, E., Mulcahy, R., & Foth, M. (2017). Gamification and serious games within the domain of domestic energy consumption: A systematic review. Renewable and Sustainable Energy Reviews, 3, 249–264.
Kim, k., & Ahn, S. J. (2017). The Role of Gamification in Enhancing Intrinsic Motivation to Use a Loyalty Program. Journal of Interactive Marketing. 40, 41–51.
Kim, K. J., & Shin, D. H. (2015). An acceptance model for smart watches: Implications for the adoption of future wearable technology. Internet Research, 25(4), 527-541.
Kuo, M. S., & Chuang, T.Y. (2016). How Gamification motivates visits and engagement for online academic dissemination-an empirical study. Computers in Human Behavior, 55, 16-27.
Lai, P. C. (2016) Design and security impact on consumers’ intention to use single platform E-payment, Interdisciplinary Information Sciences, 22 (1), 111-122.
Marlow, S. L., Salas, E., Landon, L. B. and Presnell, B. (2016). Eliciting teamwork with game attributes: A systematic review and research agenda. Computers in Human Behavior, 55, 413-423.
Morschheuser, B., Henzi, C., & Alt, R. (2015). Increasing intranet usage through gamification – insights from an experiment in the banking industry, 48th Hawaii International Conference on System Sciences. IEEE, 635-642.
Obal, M. (2013). Why do incumbents sometimes succeed? Investigating the role of inter-organizational trust on the adoption of disruptive technology. Industrial MarketingManagement, 42, 900–908.
Park, Y., &  Chen, J.V. (2007). Acceptance and adoption of the innovative use of smartphone. Industrial Management & Data Systems, 107(9), 1349-1365.
Pavlou, P. A. (2003). Consumer acceptance of electronic commerce: Integrating trust and risk with the technology acceptance model. International Journal of Electronic Commerce, 7(3), 101–134.
Peng, X., Scott, R., Prybutok, V., & Sidorova, A. (2014). Product quality vs service quality in the mobile industry: Is there a dominant driver of customer intention to switch providers? Operations Management Research, 7(3-4), 63-76.
Rahman, R. A., Ahmad, S., & Hashim, U. R. (2018). The effectiveness of gamification technique for higher education students’ engagement in polytechnic Muadzam Shah Pahang, MalaysiaInternational Journal of Educational Technology in Higher Education15(1), 41.
Rainie L. (2006). Digital ‘natives’ invade the workplace, Pew Internet & American Life Project.
Ringle, C. M., Sarstedt, M., & Straub, D. W. (2012). Editor’s comments: A critical look at the use of PLS-SEM in MIS Quarterly. MIS Quarterly, 36(1), 3-7.
Rodrigues, L. F., Oliveira, A., & Costa, C.J. (2016). Playing seriously-How Gamification and social cues influence bank customers to use gamified e-business applications. Computers in Human Behavior, 63, 392-407.
Rossiter, J. R., & Braithwaite, B. (2013). C-OAR-SE-based single-item measures for the two-stage Technology Acceptance Model. Australasian Marketing Journal, 21(1), 30-35.
Sarangi, S. & Shah, S. (2015). Individuals, teams and organizations score with Gamification: tool can help to motivate employees and boost performance. Human Resource Management International Digest, 23(4), 24-27.
Sardi, L., Idri, A., & Fernández-Alemán, J. L. (2017). A systematic review of gamification in e-Health. Journal of Biomedical Informatics71, 31-48.
Schmidt, G. M. Druehl, C. T. (2008). When is disruptive innovation disruptive. Journal of Product Innovation Management, 25, 347–369.
Venkatesh, V., Thong, J.Y., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS Quarterly, 36(1), 157-178.
Venkatesh, V., & Bala, H. (2008). Technology acceptance model 3 and a research agenda on interventions. Decision Sciences, 39(2), 273-315.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 7(3), 425-478.
Venkatesh, V., & Davis, F. D. (1996). A model of the antecedents of perceived ease of use: Development and test. Decision sciences, 27(3), 451-481.
Wangbo. Muhuimin. & Tsmoon (2012). Impact of Gamification Service on Customer Usage Intention of E-commerce Application. Not published.
Wilson, C. (2014). Why so serious? Gamification trends in the banking industry, available at: the banking- industry.
Xu, F., Buhalis, D., & Weber, J. (2017). Serious games and the Gamification of Tourism. Tourism Management, 60, 244- 256.
Yang, Y., Asaad, Y., & Dwivedi, Y. (2017). Examining the impact of gamification on intention of engagement and brand attitude in the marketing context. Computers in Human Behavior73, 459-469.
Yoon, S. J. (2009). The antecedents and consequences of trust in online-purchase decisions. Journal of Interactive Marketing, 16(2), 47-63.
Yildirim, I. (2017). The effects of Gamification-based teaching practices on student achievement and students' attitudes toward lessons. The Internet and Higher Education33, 86-92.
The Role of Gamification as a Growth Hacking Strategy in the Adoption Disruptive Innovation Model in Mobile Payment Applications (Case study: Students of Guilan University)
Davood Feiz[1]*
Azim Zarei[2]
Morteza Maleki minbashrazgah[3]
Atefeh Shaabani Naeim Soufyani[4]