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1 – 10 of over 1000Jirapol Jirakraisiri, Yuosre F. Badir and Björn Frank
Many firms struggle to implement strategies that can successfully enhance the environmental sustainability of their processes. Drawing on the theories of green intellectual capital…
Abstract
Purpose
Many firms struggle to implement strategies that can successfully enhance the environmental sustainability of their processes. Drawing on the theories of green intellectual capital and complementary assets, this study develops a model describing the mechanism whereby firms can translate a green (i.e., environmental) strategy into a superior green process innovation performance (GPIP).
Design/methodology/approach
Regression analysis of multi-source survey data collected from 514 managers at 257 firms (257 top management members and 257 safety or environmental managers) was used to test the hypotheses.
Findings
A firm's green strategic intent has positive effects on the three aspects of green intellectual capital (i.e., human, organizational and relational capital). In turn, these three aspects have positive effects on GPIP. Moreover, green organizational capital positively moderates the effect of green relational capital on GPIP, whereas it negatively moderates the effect of human capital on GPIP.
Research limitations/implications
In order to implement a green strategy successfully, especially in polluted industries such as the chemical industry, managers need to develop not only the firm's tangible resources but also its intangible resources. The more they invest in green organizational capital, the higher the level of GPIP that can be achieved. On average, a firm's green human capital is more important than its organizational and relational capital. Moreover, its organizational capital helps capture the benefits of its relational capital, but it impairs the creativity of its human capital.
Originality/value
The authors contribute to the literature on green strategy implementation by suggesting that green intellectual capital plays a mediating role in the relationship between a firm's green strategic intent and GPIP.
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The purpose of this paper is to study the relationship between intellectual capital and organizational innovation in Kuwait Petroleum Corporation (KPC) through a case study at KPC…
Abstract
Purpose
The purpose of this paper is to study the relationship between intellectual capital and organizational innovation in Kuwait Petroleum Corporation (KPC) through a case study at KPC on the employees of the corporation (The study population was 2,180 respondents and the sample size was 335 respondents).
Design/methodology/approach
The statistical package for social science was used to analyze the data. While trying to explore the relationship between intellectual capital and innovation, the researcher used the descriptive analytical method and the case study methodology using various references, periodicals, internal and external documents and data, in addition to conducting a field study on a sample of employees of KPC, through a questionnaire form containing the axes that reflect the study variables.
Findings
There is a relative approval between the sample of the research on the existence of a good role for training in the corporation in terms of availability for all employees and the compatibility of training programs with the actual needs of employees, and linking the training paths and career paths for promotions in the corporation. The researcher attributed this to the employees' awareness to the importance of training and its role in raising their performance levels, and the awareness of the corporation to the importance of training and capacity building of the human element.
Originality/value
The research, in general, demonstrated the importance of human capital as the organization's most valuable assets, especially as it supports creativity and innovation, thus enabling competitiveness. The research stressed that human capital is the most important element in the formation of intellectual capital, which requires decision-makers to support it and give the intellectual and human aspects a strategic content that meets the needs to develop innovation and institutional education and to recruit systems and indicators to measure the performance objectively to achieve the goal of survival of the corporation in a competitive sustainable environment, through providing material and moral potentials that can support the implementation of organizational innovation at various levels.
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Aminat Olayinka Olohunlana, Anthonia Taye Odeleye and Wakeel Atanda Isola
This study empirically investigates the level of intellectual capital efficiency amongst the listed commercial banks in Nigeria and the factors influencing its efficient…
Abstract
Purpose
This study empirically investigates the level of intellectual capital efficiency amongst the listed commercial banks in Nigeria and the factors influencing its efficient utilisation.
Design/methodology/approach
The paper employs the data envelopment analysis (DEA) to determine intellectual capital efficiency for the listed banks in Nigeria using data obtained from their annual financial reports from 2013 to 2019. After obtaining the efficiency scores, the Tobit regression technique was used to analyse the impact of firm-specific factors on intellectual capital efficiency.
Findings
The study found that only 8.33% of the sampled Nigerian commercial banks are at optimum capacity in utilising their intellectual capital, while 91.67% are inefficient. It also finds that bank size and directors' shareholdings positively impact intellectual capital efficiency, while market and ownership concentration debar the attainment of optimum intellectual capital efficiency.
Research limitations/implications
This study contributes to very scare literature on intellectual capital efficiency measurements by using the non-parametric analysis (DEA) to measure intellectual capital efficiency for listed banks in Nigeria.
Practical implications
This study showcases the importance of measuring intellectual capital efficiency amongst listed banks in Nigeria. It provides more information to the regulators and stakeholders on the need to enforce the disclosure of the value created from intellectual capital investment.
Originality/value
This study contributes to the scarce literature on measuring intellectual capital efficiency using a non-parametric analysis (DEA). It also provides new insights into the factors that influence intellectual capital efficiency amongst listed commercial banks in Nigeria.
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Hui Huang, Daniele Leone, Andrea Caporuscio and Sascha Kraus
The present article aims at rising stream of literature about intellectual capital in healthcare organizations, by exploring how knowledge-based activities are designed to promote…
Abstract
Purpose
The present article aims at rising stream of literature about intellectual capital in healthcare organizations, by exploring how knowledge-based activities are designed to promote innovation and create value. This process concerns not only buyers and sellers of industrial products/services but, more widely, larger networks of healthcare actors which include patients, payers and health institutions.
Design/methodology/approach
To answer the research question, we adopted a conceptual approach aimed at reaching overall comprehension of healthcare innovation mechanisms. We have tracked the pivotal extant studies for catching the roots and dynamics at the base of diffusion of healthcare innovation. This article demonstrates, based on previous literature and theoretical speculations, the contribution that innovative knowledge-based activities (e.g. market access approach) make to intellectual capital in healthcare organizations to promote innovation and create value.
Findings
The results show that three knowledge-based activities of the healthcare ecosystem shape the basis of the proposed conceptual framework. First, a value co-creation strategy to develop capabilities for each health stakeholder is intended as human capital. Second, the market access approach to promote innovation is reported to the relational capital. Third, a digital servitization strategy is referred to the structural capital.
Research limitations/implications
This paper provides implications for the stream of literature about intellectual capital in healthcare organizations. It aims at exploring three knowledge-based activities as value co-creation, market access and digital servitization that respond to different intellectual capital levels components (human, relational, structural).
Originality/value
This article provides a conceptual framework based on the linkage of two fundamental streams of management studies, which correspond to innovation diffusion and intellectual capital management. This offers a more solid conceptualization for managing intellectual capital in healthcare organizations with respect to previous studies and creates value in the ecosystem.
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Christian Acuña-Opazo and Oscar Contreras González
The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of…
Abstract
Purpose
The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of intellectual capital as determining variables.
Design/methodology/approach
A comparative analysis between family businesses (FB) and non-family businesses (NFB) is proposed to explore significant differences in the impacts on financial performance and added value of companies, through multivariate techniques. It contributes to the literature on the family business, and its performance from an analytical framework that incorporates the theory of intellectual capital and the measurement of its impact.
Findings
The findings show that the value-added coefficient of intellectual capital (VAICTM) is a determining factor in the financial performance of companies and, to a greater extent, in the FB than in their NFB counterparts. It is also verified that the efficiency of intellectual capital in the FB has a direct and greater relationship with the value added of production (VAEmp), with respect to non-family businesses, being an important factor in predicting the performance of companies.
Practical implications
The findings allow us to conclude the importance of efficient management of intangible factors in companies, such as intellectual capital, becoming a competitive advantage factor.
Originality/value
The document explores the relationship and impact of VAICTM in family businesses that belong to an emerging economy and demonstrates the existence of differences between FB and NFB, at the level of intangible factors under a comparative analysis.
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This study aims to present the overview of intellectual capital creation micro-mechanisms concerning formal and informal knowledge processes. The organizational culture…
Abstract
Purpose
This study aims to present the overview of intellectual capital creation micro-mechanisms concerning formal and informal knowledge processes. The organizational culture, transformational leadership and innovativeness are also included in the investigation as ascendants and consequences of the focal relation of intellectual capital and knowledge processes.
Design/methodology/approach
Based on a sample of 1,418 Polish knowledge workers from the construction, healthcare, higher education and information technology (IT) industries, the empirical model was developed using the structural equation modeling (SEM) method.
Findings
The study exposes that the essence of transformational leadership innovativeness oriented is developing all intellectual capital components. To do so, leaders must support both formal and informal knowledge processes through the organizational culture of knowledge and learning. Furthermore, for best results of the knowledge transformation into intellectual capital, the learning culture must be shaped by both components: learning climate and acceptance of mistakes.
Practical implications
Presented findings can be directly applied to organizations to enhance innovativeness. Namely, leaders who observe that the more knowledge is formally managed in their organizations, the less effective the knowledge exchange is-should put more effort into supporting informal knowledge processes to smoothly develop human and relational intellectual capital components. Shortly, leaders must implement an authentic learning culture, including the mistakes acceptance component, to use the full organizational potential to achieve intellectual capital growth. Intellectual capital growth is essential for innovativeness.
Originality/value
This study presents the “big picture” of all intellectual capital creation micro-mechanisms linking transformational leadership with organizational innovativeness and explains the “knowledge paradox” identified by Mabey and Zhao (2017). This explanation assumes that intellectual capital components are created informally (i.e. human and relational ones) and formally (i.e. structural ones). Therefore, for best effects, both formal and informal knowledge processes, must be supported. Furthermore, this study exposes that the intensity of all explored micro-mechanisms is industry-specific.
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Syed Abdulla Al Mamun and Alima Aktar
The purpose of this study is to investigate the intellectual capital disclosure (ICD) practices of financial institutions in an emerging economy of Bangladesh.
Abstract
Purpose
The purpose of this study is to investigate the intellectual capital disclosure (ICD) practices of financial institutions in an emerging economy of Bangladesh.
Design/methodology/approach
Based on 93 items of intellectual capital categorized into internal capital, external capital and human capital, ICD index is developed for 53 financial institutions listed in Dhaka Stock Exchange. This study uses descriptive statistics to analyze ICD practices, and parametric and non-parametric tests to analyze the variation of ICD practices in terms of different categories as well as in terms of different sectors.
Findings
Results indicate that more than 70% of ICD items are generally not disclosed by financial institutions in Bangladesh. The highest of 36% of external capital disclosure items are disclosed, whereas the lowest of 18% of human resource capital elements are disclosed. Furthermore, results find the significant variability of ICD practices in terms of different intellectual capital categories and in between banking companies and non-banking financial institutions.
Practical implications
Findings have critical implications for managers, policymakers and regulators for setting appropriate strategies and regulations for improving the level of ICD, which, in turn, may reduce the information asymmetry problems of financial institutions as well.
Originality/value
In-depth analysis about variability of ICD practices creates value in the ICD literature by highlighting strategic priority of financial institutions to disclose information about the strategic resources in unique emerging economic settings such as Bangladesh.
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Nicholas Asare, Margaret Momo Laryea, Joseph Mensah Onumah and Michael Effah Asamoah
This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana.
Abstract
Purpose
This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana.
Design/methodology/approach
Using annual data extracted from audited financial statements of 24 banks from 2006 to 2015, a ratio of non-performing loans to gross loans and advances is employed to estimate asset quality growths while the value-added intellectual coefficient by Pulic (2008, 2004) measures intellectual capital. The panel-corrected standard errors estimation technique is used to estimate panel regressions with asset quality as the dependent variable.
Findings
Asset quality of banks in Ghana is generally not affected by intellectual capital. However, when intellectual capital is divided into its components, the study indicates that there are significant positive relationships between asset quality and two components of intellectual capital. Thus, structural capital and human capital efficiencies positively affect the asset quality of banks.
Practical implications
The findings of the study implore managements of banks to increase structural and human capital investments and efficiencies to improve asset quality. Furthermore, the results have direct implications on developments in financial markets in emerging economies.
Originality/value
The study analyses the link between typical intellectual capital and asset quality of banks which is yet to be empirically examined in an emerging banking market.
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Pedagogical leadership (PL) has been regarded as the best leadership style in the education sector. Thus, the aim of this study was to develop and validate a pedagogical…
Abstract
Purpose
Pedagogical leadership (PL) has been regarded as the best leadership style in the education sector. Thus, the aim of this study was to develop and validate a pedagogical leadership scale (PLS).
Design/methodology/approach
Two distinct approaches (inductive and deductive) were utilized. First, a review of the literature was conducted, and then qualitative data were collected through interviews, and their responses were categorized into 40 items. These items were thematized using exploratory factor analysis (EFA) by involving 300 participants. To examine the fitness of the scale, the researchers conducted a confirmatory factor analysis (CFA) with 470 participants.
Findings
EFA discovered a total variance of 64.766% for four factors. In CFA, RMSEA, NFI, RFI, NNFI, CFI, GFI and AGFI values were accepted. The highest correlation was found among constructs of PL. Path analysis revealed PL affected social, professional, intellectual and academic capitals. The correlations between the PLS and psychological empowerment demonstrated the theoretically predicted relationships with these variables. Thus, with the initial evidence of a valid and reliable PLS, a pool of 32 items under 4 factors (social, academic, professional and intellectual capital) were developed.
Originality/value
Despite the management of childhood education requiring the practice of PL, it is underexplored in childhood schools, particularly to our knowledge, no studies have been conducted to develop and confirm the PLS in Ethiopia.
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Assunta Di Vaio, Anum Zaffar and Meghna Chhabra
The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can…
Abstract
Purpose
The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.
Design/methodology/approach
As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.
Findings
The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.
Originality/value
The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.
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