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The purpose of this study is to explore the knowledge network-based intellectual capital of corporate universities and its co-evolution process with knowledge management activities.

An exploratory and multiple case study was conducted, investigating three Chinese corporate universities. Grounded theory was used for data analysis.

This paper finds that the intellectual capital of corporate universities comprises teacher network capital, knowledge process capital and knowledge ba. The steering wheel model is established through the synergistic interaction and promotion among these three types of intellectual capital. The interaction between intellectual capital and the knowledge network within corporate universities constructs the intellectual capital network, which plays the roles of coordinator, knowledge gatekeeper and innovation bridge. The intellectual capital of corporate universities is characterized by sequential inertia. Moreover, the intellectual capital and intellectual capital network are aligned with knowledge management activities at each stage of corporate university development, interacting and following the principles of ladder evolution.

A significant contribution of this paper lies in applying the concept of intellectual capital within the fourth-stage ecosystem to a broader range of knowledge networks. By exploring the dynamics and network of intellectual capital in corporate universities, especially the role of intellectual capital networks and the synergy between intellectual capital and knowledge management activities, this study enriches the existing research on knowledge management and intellectual capital of corporate universities. Furthermore, it advances the development of knowledge management promotion in corporate universities from a new perspective of intellectual capital.

Despite the burgeoning interest in corporate universities (CUs), their pragmatic application and ongoing evolution present challenges. This study aims to analyze the South Korean CU landscape from a balanced perspective to draw implications for the sustainable development of CUs.

The study uses a case study method to systematically explore CUs in South Korea by reviewing the South Korean government reports on CUs. The cases of CUs are analyzed based on the holistic model of CUs, which functions as an analytical framework.

By analyzing four groups of CUs, namely, in-house colleges, corporation colleges, technical colleges and in-house college-type lifelong educational establishments, implemented in South Korea, this study draws implications for the sustainable development of CUs, using the holistic CU model.

By analyzing cases of CUs from a new perspective, this study contributes to expand knowledge on CUs and suggests implications for organizations aiming to establish and sustain their own CUs tailored to their specific needs. Furthermore, this paper delves into the support necessary for the successful implementation and sustainable development of CUs, spanning organizational/team, national and individual levels.

The theme of collegiality and more broadly of changes in the governance of universities has attracted growing interest within the sociology of higher education. As institutions, contemporary universities are inhabited by competing logics often defined in terms of market pressures and are shaped by the higher education policies of governments. Collegiality is an ideal-type form of university governance based on expertise and scientific excellence. Our study looks at manifestations of collegiality in two publicly funded universities in Canada. Collegiality is explored through the structural attributes of governance arrangements and academic culture in action as a form of self-governance. Case studies rely on two data sources: (1) policy documents and secondary data on various aspects of university development, and (2) semi-structured interviews with key players in the governance of these organisations, including unions. Two main findings with implications for the enactment of collegiality as a governance mode in universities are discussed. The first is that governance structures are slowly transitioning into more hybrid and corporate forms, where academics remain influential but share and negotiate influence with a broader set of stakeholders. The second is the appearance of forces that promote a delocalisation of collegiality, where academics invest in external scientific networks to assert collegiality and self-governance and may disinvest in their own institution, thus contributing to the redefinition of academic citizenship. Status differentiation among academic colleagues is associated with the externalisation of collegiality. Mechanisms to associate collegiality with changes in universities and their environment need to be further explored.

The adoption of an entrepreneurial posture supports higher education institutions (HEIs) in their quest for growth. The present study examines the role faculty members play in adopting an entrepreneurial orientation (EO) in HEIs within the Kuwaiti academic context and aims to assess whether this orientation contributes to fostering corporate entrepreneurship in their institutions.

Primary data were collected to study the relationship between faculty EO and the EO of their respective HEI. Empirical research was conducted based on a questionnaire completed by 341 engineering and business faculty members employed at Kuwaiti universities and colleges. The research model was tested and validated using structural equation modelling (SEM).

The results show a positive relationship between the faculty EO and corporate entrepreneurship in HEIs, which was negatively moderated by human resource management (HRM) practices. These findings emphasise the need for HEIs in Kuwait to evolve their HRM practices towards enhancing innovation, proactiveness and risk-taking amongst faculty.

This study highlights the strategic renewal perspective in HEI-EO and how faculty initiatives can support it.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

This study aims to explore barriers and pathways to a whole-institution governance of sustainability within the working structures of universities.

This paper draws on multi-year interviews and hierarchical structure analysis of ten universities in Canada, the USA, Australia, Hong Kong, South Africa, Brazil, the UK and The Netherlands. The paper addresses existing literature that championed further integration between the two organizational sides of universities (academic and operations) and suggests approaches for better embedding sustainability into four primary domains of activity (education, research, campus operations and community engagement).

This research found that effective sustainability governance needs to recognise and reconcile distinct cultures, diverging accountability structures and contrasting manifestations of central-coordination and distributed-agency approaches characteristic of the university’s operational and academic activities. The positionality of actors appointed to lead institution-wide embedding influenced which domain received most attention. The paper concludes that a whole-institution approach would require significant tailoring and adjustments on both the operational and academic sides to be successful.

Based on a review of sustainability activities at ten universities around the world, this paper provides a detailed analysis of the governance implications of integrating sustainability into the four domains of university activity. It discusses how best to work across the operational/academic divide and suggests principles for adopting a whole institution approach to sustainability.

This article explores whether six broad categories of activities undertaken by Canadian business scholars’ academics: publications record, citations record, teaching load, administrative load, consulting activities, and knowledge spillovers transfer, are complementary, substitute, or independent, as well as the conditions under which complementarities, substitution and independence among these activities are likely to occur.

A multivariate probit model is estimated to take into account that business scholars have to consider simultaneously whether or not to undertake many different academic activities. Metrics from Google Scholar of scholars from 35 Canadian business schools, augmented by a survey data on factors explaining the productivity and impact performances of these faculty members, are used to explain the heterogeneities between the determinants of these activities.

Overall, the results reveal that there are complementarities between publications and citations, publications and knowledge spillovers transfer, citations and consulting, and between consulting and knowledge spillovers transfer. The results also suggest that there are substitution effects between publications and teaching, publications and administrative load, citations and teaching load, and teaching load and administrative load. Moreover, results show that public and private funding, business schools’ reputation, scholar’s relational resources, and business school size are among the most influential variables on the scholar’s portfolio of activities.

This study considers simultaneously the scholar’s whole portfolio of activities. Moreover, the determinants considered in this study to explain scholars’ engagement in different activities reconcile two conflicting perspectives: (1) the traditional self-managed approach of academics, and (2) the outcomes-focused approach of university management.

University–industry (UI) collaboration is essential for knowledge and technology exchange between higher education institutions and industries, enabling enterprises to accelerate innovation. However, few studies have investigated the collaborative innovation mechanism through which UI collaboration can enhance the accumulation of firms' intellectual capital (IC) and how this, in turn, affects their innovation-driven development.

Drawing from the knowledge management and collaborative innovation theory, this research proposes a theoretical framework of the inter-organization relationship between enterprises and universities to investigate the influence mechanism of UI collaboration, including academic engagement and commercialization, on corporate performance as well as the mediating role of IC by employing survey that covers 177 UI collaborations.

Empirical results show that human capital and relational capital fully mediate the relationship between academic engagement UI collaboration and corporate economic performance, while human capital partially mediates the relationship between commercialization UI collaboration and corporate economic performance. Additionally, structural capital and relational capital partially mediate the relationship between academic engagement and corporate innovation performance, while structural capital fully mediates the relationship between commercialization and corporate innovation performance.

This study empirically investigates how academic engagement and commercialization impact corporate performance (i.e. innovation dimension or economic dimension). It uncovers this relationship's underlying mechanism by documenting the IC's mediating impact.

This study aims to measure the absolute impact of corporate citizenship actions on the operable elements of the public image by developing an adequate and parsimonious instrument.

Both qualitative and quantitative approaches are used, where initially a literature review is systematized, then related statements are created, examined and confirmed. Altogether, 296 responses have been tested at discrete points, allowing for a temporal split-up of observations, where the first 148 forms have been used for exploratory factor analysis and the remaining 148 for confirmatory factor analysis.

The results of exploratory factor analysis revealed that the proposed instrument contains 13 items under three components: corporate citizenship and public affiliation; corporate citizenship and public allegiance; and corporate citizenship and public accomplishment. Subsequently, confirmatory factor analysis findings attest to the completeness, robustness and fitness of the same.

This experiment would serve as an inducement that would bridge the theoretical and empirical gap between corporate citizenship and public image by imparting an extensive perspective.

Perhaps on account of the lack of an inclusive instrument, the holistic view of corporate citizenship has secured quite less empirical attention so far, particularly from the perception of that group of stakeholders who manifest wholeness. This study, thus by making a ground-breaking methodological endeavor with the conceptually established construct of public image, would abet in shaping a new class of “wholistic”, i.e. whole and holistic corporations.

The authors examine how the major board reforms recently implemented by countries around the world affect firms' choice of debt.

Using a quasi-experimental setting of major board reforms around the world that aim to improve board-related governance practices in various areas, this study investigates the impact of effective board monitoring on corporate debt choice. The authors employ difference-in-differences-type quasi-natural experiment method and path analysis for hypotheses testing.

The authors find that the implementation of board reforms is positively associated with firms' preference for public debt financing over bank debt. However, this effect tends to weaken after the fourth year following the implementation of board reforms. In additional analyses, the authors find that “rule-based” reforms have a more pronounced effect on firms' choice of debt than do “comply-or-explain” reforms. Both (1) strengthened firm-level internal governance practices that address concerns about the agency cost of debt and (2) reduced information asymmetries play important roles in facilitating firms' debt choice, but the evidence suggests that the former is the economic mechanism through which country-level reforms affect corporate debt choice.

The study extends the literature examining the heterogeneity of corporate debt choices in a global setting and the literature on the consequences of corporate governance reforms.

The findings demonstrate the effectiveness of the corporate board reforms implemented in countries around the world, addressing concerns from critics about their potential harm or ineffectiveness.

The results indicate that country-level board reforms reduce the extent to which shareholder–creditor conflicts harm shareholders.