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Knowledge management (KM) and intellectual capital (IC) are believed to influence each other, and the relationship between the two constructs is of vital importance to organizational effectiveness. While a two‐way relationship between KM and IC is conceivable, the relevant empirical research has yet to produce satisfactory evidences on the nature of the relationship between the two constructs. This paper aims to empirically investigate the plausible KM‐IC two‐way relationship in the Egyptian software industry.

This research adopts a cross‐sectional field survey strategy. It adopts a research model depicting a two‐way relationship between KM processes and IC dimensions. Two sets of hypotheses describing the predicted mutual influence between KM and IC are proposed. An instrument was adopted to collect the required data set on KM processes and IC dimensions from 38 Egyptian software firms. The partial least squares (PLS) procedure was used to assess the measurement model and test the research hypotheses.

The analysis revealed three patterns of relationships between KM and IC: one‐way influence from KM to IC (e.g. knowledge application influences each of human capital, organizational capital, and relational capital; one‐way influence from IC to KM (e.g. human capital influences knowledge acquisition and knowledge transfer); and two‐way influence between KM and IC (e.g. between knowledge documentation and organizational capital, between knowledge transfer and relational capital).

Contrary to most of the prior KM‐IC relevant research, this research has adopted a comprehensive research model and research method to facilitate the exploration of the mutual influences between KM processes and IC dimensions in the Egyptian software industry. To a certain extent, the research findings confirm and support the general proposition of a mutual KM‐IC relationship. These findings should contribute to the growing research efforts aiming at developing models that can provide a better explanation of the complex KM‐IC relationship phenomenon.

The information technology (IT) related ethical issues will only increase in frequency and complexity with the increasing diffusion of IT in economies and societies. The purpose of this paper is to explore Egyptian students' attitudes towards the information ethics issues of privacy, access, property, and accuracy, and it evaluates the possible impact of a number of personal characteristics on such attitudes.

This research utilized a cross‐sectional sample and data set to test five hypotheses. It adopted an instrument to collect the respondents' background information and assess their attitudes towards the information ethics issues of privacy, property, accuracy, and access. Egyptian business students at Alexandria University were asked to participate in the survey. A total of 305 responses were collected and analyzed.

The analysis revealed that students are sensitive to the ethicality of information privacy, information accuracy, and information access. However, students are insensitive to the ethicality of property (software) right. In addition, years of education have a main effect on students' attitudes towards property, and gender and age have an interaction effect on students' attitudes towards access.

The findings of this research are based on a cross‐sectional data set collected from a sample of business students at a public university. Students, however, may make poor surrogates for business or IT professionals. Future similar research designs that employ large samples from Egyptian working professionals and students in other private and public universities are needed to verify the findings of this research.

The findings suggest that the investigated university as well as the other similar Egyptian universities should consider integrating ethics education into their curricula. Teaching information ethics, especially from an Islamic perspective, is expected to positively influence students' information ethical attitudes. The enforcement of the existing property right protection laws should also curb software piracy in the Egyptian market.

It is vital to expand the ethical research currently being performed in IT in order to help bridge the gap between behavior and IT. The findings of this research extend the understanding of students' attitudes towards the information ethics issues in Egyptian culture and contribute to the growing body of knowledge on global information ethics.

The paper seeks to test empirically a variety of hypotheses related to human capital and organizational performance within software companies in Egypt.

A valid research instrument was utilized to conduct a survey of 38 software companies who are representative of the 107 members of the Software Industry Chamber of Egypt. A correlation analysis and stepwise regression were conducted to ascertain the validity of the hypotheses.

Statistical support was found for six of the nine hypotheses tested.

One of the limitations of this study is that human capital metrics were based on CEO self‐reported scores. Thus, the ability to generalize is limited to this context.

Of all the human capital metrics collected, the number of superstar developers seems to be the most critical variable in predicting export intensity. Superstar developers are those individuals whose productivity equals four times that of the other developers and twice that of the star developers.

This paper tests empirically the relationship between human capital and organization performance in the Egyptian software industry context and provides support for the recruitment and development of superstar developers.

This paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies.

The paper draws on a questionnaire survey sent to managers and external auditors who were asked to provide their opinion about IC measurement and reporting for companies listed on the Egyptian Stock Exchange.

The paper finds significant differences between respondents' rates on IC indicators. These differences are due to different industry sectors involved in our sample. Further, it finds that Egyptian listed firms neither measure nor report IC indicators in their annual reports. In addition, it finds that auditors' responsibilities on IC reporting are ambiguous. Finally, the paper finds that work experience is the main determinant of managers' perceptions of IC indicators, while professional education is the main determinant of external auditors' perceptions of IC indicators.

Prior research on IC used the content analysis approach to measure levels of IC disclosure in annual reports. This paper adds to the existing literature by using the results of a survey questionnaire distributed to managers working in (and auditors specialised in) Egyptian companies to explore their perceptions on IC measurement and reporting. Since prior research has focused on developed economies, we strongly believe that this paper contributes to the existing literature, as we are the first to examine this issue in Egypt as an example of a developing economy.

The distribution of knowledge around the world varies significantly with developed countries possessing most of the world's current intellectual capital (IC) compared to developing countries. Most IC research has been conducted in a variety of international settings such as the UK, Scandinavia, Australia, Canada, Austria, Malaysia, the USA, and Ireland. However, no empirical research has been conducted at the organizational level in the field of IC in Arab countries. These nations are socially, economically, and culturally different from most countries in the aforementioned list. This study describes the IC in Egyptian software firms. The study's objective is to contribute to the IC theory development by building a measurement system in an unique context. This paper highlights the key IC indicators as reported by Egyptian CEOs. Ultimately, the resultant report provides them with a direction for building a strong knowledge base for future IC development.

This paper aims to investigate the relationship between the GLOBE (Global Leadership and Organizational Behaviour Effectiveness) project national cultural dimensions of values and practices and the Corruption Perception Index (CPI).

Most empirical research on culture dimensions and corruption is based on Hofstede's dataset of culture conducted more than 25 years ago. Evidence from a more recent dataset of culture dimensions is needed before current generalizations can be made. The GLOBE project is based on the perceptions of 18,000 individuals.

The results provide empirical support for the influence of uncertainty avoidance values, human orientation practices, and individual collectivism practices on the level of corruption after controlling for economic and human development, which, in turn, adds to the efforts to build a general theory of the culture perspective of corruption.

The findings offer valuable insights on why cultural values and cultural practices should be distinguished as they relate to corruption.

International policy makers as well as managers at multinational corporations can benefit from the findings of this research study.

The research reported is among the first to investigate the issue of corruption from the perspective of national cultural values and practices.

In this study, the authors aim to investigate the control of corruption (COC) mechanism and the rule of law (ROL) in mediating the effect of culture on terrorism financing. Thus, whether the COC and the ROL can mediate the effect of culture on terrorism financing across 78 countries has been examined. This study can provide additional evidence about the importance of having good institutional quality to hinder any deviant behavior like terrorism financing.

Structural equation modeling is used to test the mechanism of the ROL and COC in mediating the effect of culture on terrorist financing (TF). This research tries to investigate the indirect path of culture in TF through COC and ROL and to examine the role of institutions in motivating or demotivating the deviant behaviors.

The results revealed that COC and ROL completely mediate the relation between culture and TF. This supports the postulation that there is an indirect relationship between culture and TF. Also, the results indicate that ROL is more powerful than COC, as a governmental tool, in controlling TF.

This paper highlights the fact that, according to authors’ research, this is the first study, to the best of their knowledge, that tests the mechanism of the ROL and COC in mediating the effect of culture on TF actions and money laundry.

Countries worldwide aim to improve their comparative advantages by efficiently using scarce resources for economic growth and development. While many studies have been conducted to measure intellectual capital at the firm's level, measuring it at the national level has been under-examined. In addition, while the important role of national intellectual capital in economic growth has been theoretically recognized in literature, this important link has largely been ignored in empirical analyses.

This study uses the newly developed index of national intellectual capital from Vo and Tran's (2022) study to examine its effects on national economic growth in the long run. The dynamic common correlated effects technique and the pooled mean group estimation are used on the sample of 23 economies in the Asia–Pacific region from 2000 to 2020.

Findings from this study confirm the positive and significant contribution of the national intellectual capital to economic growth in the region. The authors also find that, as a feedback effect, economic growth will also enhance and improve the accumulation of national intellectual capital.

The findings of this paper provide valuable evidence and implications for policymakers in managing and improving national intellectual capital in the Asia–Pacific region.

To the best of the authors’ knowledge, this is the first empirical study to examine the impact of national intellectual capital on economic growth in the long run in the Asia–Pacific economies.

This study aims to examine the impact of intellectual capital (IC) and its three components (human, structural and relational capital) on corporation performance in the Chinese transportation industry. In addition, this study also investigates auditor characteristics (both Big-N and non-Big-N auditors) as a moderating role to examine the relationship between IC and corporate performance.

The data include 398 firm-year observations of transportation companies listed on the Shanghai and Shenzhen Stock Exchange from 2011 to 2020. Value-added intellectual coefficient (VAIC) model and its modified version (MVAIC) are applied to measure IC efficiency. Finally, the fixed effects regression analysis is used to mitigate the endogeneity issue. To investigate the moderating effect of auditor characteristics, the authors divide the samples based on the clients audited by Big-4 and non-Big-4 firms.

This study reveals that IC can enhance firm performance in China’s transportation sector. Overall, findings indicate that on the whole, IC has a positive and significant impact on corporation profitability and productivity. Human capital and physical and financial assets (capital employed) play highly important roles, but structural capital has no significant impact. The authors also found that auditor characteristics play an important moderating role in the connection between IC and corporate performance. For example, the positive association between IC and corporate performance is more pronounced when Big-4 auditors audit client firms. At the same time, the authors found a negative relationship between IC and firm performance when non-Big-4 auditors audit client firms.

Managers must understand that several components of IC have a total effect on corporate financial performance. Therefore, managers can dedicate more resources to such components based on the performance outcomes to emphasize their business strategies.

This study is the first empirical analysis of the impact of IC and its components on corporation performance in the transportation sector in China, an emerging market. Previous studies mainly focus on developed countries’ high technology and financial industries sectors but the impact of IC in transportation industry largely remains unknown. Thus, the present findings contribute to IC literature by revealing several underlying mechanisms by which the components of IC help achieve good firm performance.

This study aims to explore how knowledge management (KM) influences the intellectual capital (IC) of organizations operating in health care and how IC and knowledge-sharing (KS) can contribute to the achievement of sustainable development in health systems. Notably, this study focuses on telemedicine, investigating how relational capital contributes to KS in the context of remote care services.

To comply with the paper’s aim, the authors use a qualitative research method based on a polar case study suitable for IC in health-care studies. More precisely, this study analyzes a nonprofit organization that, for over 15 years, has offered a free multispecialist teleconsultation service to answer medical questions from the most disadvantaged places in the world.

The findings show that the KM significantly contributes to the IC of organizations. Indeed, it improves the data management and transmission system, it increases performance flexibility in times of resource scarcity without compromising business objectives and it can attract new human resources even when not motivated by selfish goals (volunteer physicians).

This research contributes to studies on IC in health care by focusing on the contribution of telemedicine to the creation of IC. In particular, this work emphasizes the ability of telemedicine to develop and share knowledge in disadvantaged areas of the world. Moreover, in the current context, still strongly permeated by the health emergency generated by the pandemic and recently by the war in Eastern Europe, the importance of such assistance and diagnosis grows.

The conclusions the research findings lead may guide policymakers toward a policy supporting telemedicine. It would alleviate general health-care costs and completely revolutionize light health care’s role. Moreover, reducing socioeconomic distances, improving access to care and applying innovative technologies for sharing outcomes foster balanced socioeconomic development and knowledge dissemination.

This research has shown how telemedicine represents a new successful business model even in times of crisis. The organizational model makes it possible to offer cutting-edge specialized care, contain costs, easily reach disadvantaged areas of the planet, strengthen the skills and autonomy of the most backward countries through a process of KS and push the structures operating there to interact with those in advanced countries.