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1 – 10 of over 121000This paper explores the organisation of the information market and its ability to process intellectual capital information for capital markets. Discusses also incentives for…
Abstract
This paper explores the organisation of the information market and its ability to process intellectual capital information for capital markets. Discusses also incentives for market participants to create and use information on the role of intellectual capital (IC) in corporate value creation, and the capability of the market for information to process and use such information in the stock market valuation of companies. Particular attention is paid to corporate disclosure of, and fund manager use of, such information. The analysis also extends the idea of a knowledge‐intensive value creation process to fund managers and analysts. Problems within corporate, fund manager, and analysts knowledge‐intensive value creation chains are considered to be a source of barriers to the creation and use of corporate IC information in markets. Further research on these chains and barriers is required to improve the flow of IC information into stock prices.
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This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making “invisible” intangibles in…
Abstract
Purpose
This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making “invisible” intangibles in corporate value creation visible to capital market participants.
Design/methodology/approach
A grounded theory approach is used to develop novel empirical patterns concerning the nature of corporate disclosure content in the form of narrative. This is further developed using literature of value creation and of narrative.
Findings
Structure to content is based on common underlying value creation and narrative structures, and the use of similar categories of corporate intangibles in corporate disclosure cases. It is also based on common change or response qualities of the value creation story as well as persistence in telling the core value creation story. The disclosure is a source of information per se and also creates an informed context for capital market participants to interpret the meaning of new events in a more informed way.
Research limitations/implications
These insights into the structure of private disclosure content are different to the views of relevant information content implied in public disclosure means such as in financial reports or in the demands of stock exchanges for “material” or price sensitive information. They are also different to conventional academic concepts of (capital market) value relevance.
Practical implications
This analysis further develops the grounded theory insights into disclosure content and could help improve new disclosure guidance by regulators.
Originality/value
The insights create many new opportunities for developing theory and enhancing public disclosure content. The paper illustrates this potential by exploring new ways of measuring the value relevance of this novel form of contextual information and associated benchmarks. This connects value creation narrative to a conventional value relevance view and could stimulate new types of market event studies.
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The article reveals a need for greater understanding and use of corporate intellectual capital (IC) information within two connected capital market areas. Firstly with regard to…
Abstract
The article reveals a need for greater understanding and use of corporate intellectual capital (IC) information within two connected capital market areas. Firstly with regard to the conceptualisation and valuation process these capital market agents (analysts and fund managers) conduct. Secondly, within the capital market agents' own value creation chain. The concept of the value creation chain is combined with an analysis of the barriers faced by capital market agents represented by fund managers and analysts. These barriers are proposed to comprise knowledge, uncertainty, ownership and management problems. In addition, cultural pressures within analyst and fund manager communities are viewed as contributors to information barriers. Such problems are exacerbated by additional market induced problems of severe time constraints and conflicts of interest.
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Anna-Maija Multas and Noora Hirvonen
This study examines the information literacy practices of young video bloggers, focusing on the ways in which they construct their cognitive authority through a health-related…
Abstract
Purpose
This study examines the information literacy practices of young video bloggers, focusing on the ways in which they construct their cognitive authority through a health-related information creation process.
Design/methodology/approach
This study draws upon socially oriented information literacy research and nexus analysis as its methodological framework. Data, including YouTube videos, theme interviews and video diaries, were collected with three Finnish video bloggers and qualitatively analysed using nexus analytical concepts to describe the central elements of social action.
Findings
The study shows that video bloggers employ several information practices during the information creation process, including planning, information-seeking, organization, editing and presentation of information. They construct their cognitive authority in relation to their anticipated audience by grounding it on different types of information: experience-based, embodied and scientific. Trustworthiness, emphasized with authenticity and genuineness, and competence, based on experience, expertise and second-hand information, were recognized as key components of credibility in this context.
Originality/value
This study increases the understanding of the complex ways in which young people create information on social media and influence their audiences. The study contributes to information literacy research by offering insights into the under-researched area of information creation. It is among the few studies to examine cognitive authority construction in the information creation process. The notion of authority as constructed through trustworthiness and competence and grounded on different types of information, can be taken into account in practice by information professionals and educators when planning information literacy instruction.
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Natasja Steenkamp and Roslyn Roberts
This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information…
Abstract
Purpose
This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information for the integrated report.
Design/methodology/approach
The paper adopts a qualitative approach using in-depth semi-structured interviews to examine how information about material value creation matters in six South African organisations are managed.
Findings
The findings will be useful to integrated reporting adopters as to how they might implement appropriate processes and systems to determine, communicate, collect and process information about matters that substantively affect their value creation.
Originality/value
The paper contributes to the body of knowledge by providing insight on how material value creation matters are determined, communicated internally and information about such matters generated.
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Dorojatun Prihandono, Angga Pandu Wijaya, Bayu Wiratama, Andhi Wijayanto and Usep Suhud
This study responds to the need for further research to examine determinants that impact innovation creation in higher education institutions.
Abstract
Purpose
This study responds to the need for further research to examine determinants that impact innovation creation in higher education institutions.
Design/methodology/approach
The study is a quantitative analysis; it uses 133 responses derived from respondents from several universities in Indonesia. The data are analyzed by using SEM-PLS. In the analysis, after having the inner model, then, the outer model is calculated. The research establishes a 95% confidence interval and conducts 500 bootstraps.
Findings
The results of this study indicate, firstly, the business and university partnerships, entrepreneurship orientation, and information technology facilities significantly influence innovation creation; secondly, measuring the impact in universities will strengthen the business and university partnerships, entrepreneurship orientation, and information technology facilities on the innovation creation.
Research limitations/implications
This research implies that universities need to measure the impact and develop a proper measurement to enhance innovation through their relationship with their industrial partnerships and information technology facilities. However, the research has a limitation; the study is only conducted in state universities.
Practical implications
The research measures the impact of the university–business partnership, entrepreneurship orientation, and IT facility. These determinants' effectiveness needs a measurement scheme to improve the innovation creation outputs, quantity, and quality.
Originality/value
Universities have an essential role in developing entrepreneurship competence for students and staff by nurturing innovation creation. It will benefit the staff in managing tasks and the students after they graduate to create businesses. This study aims to provide an in-depth analysis of determinants that affect innovation creation in higher education institutions in Indonesia.
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This pilot study explores how queer slash fanfiction writers reorient cis/heteronormative entertainment media (EM) content to create queer information worlds.
Abstract
Purpose
This pilot study explores how queer slash fanfiction writers reorient cis/heteronormative entertainment media (EM) content to create queer information worlds.
Design/methodology/approach
Constructivist grounded theory was employed to explore queer individuals' slash fanfiction reading and creation practices. Slash fanfiction refers to fan-written texts that recast cis/heteronormative content with queer characters, relationships, and themes. Theoretical sampling drove ten semi-structured interviews with queer slash writers and content analysis of both Captain America slash and material features found on two online fanfiction platforms, Archive of Our Own and fanfiction.net. “Queer” serves as a theoretical lens through which to explore non-cis/heteronormative perspectives on gender and sexuality.
Findings
Participants' interactions with and creation of slash fanfiction constitute world-queering practices wherein individuals reorient cis/heteronormative content, design systems, and form community while developing their identities over time. Findings suggest ways that queer creators respond to, challenge, and reorient cis/heteronormative narratives perpetuated by EM and other information sources, as well as ways their practices are constrained by structural power dynamics.
Research limitations/implications
This initial data collection only begins to explore the topic with ten interviews. The participant sample lacks racial diversity while the content sample focuses on one fandom. However, results suggest future directions for theoretical sampling that will continue to advance constructs developed from the data.
Originality/value
This research contributes to evolving perspectives on information creation and queer individuals' information practices. In particular, findings expand theoretical frameworks related to small worlds and ways in which members of marginalized populations grapple with exclusionary normativity.
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Cynthia J. Bean and Leroy Robinson
A potential weakness of marketing in the strategy dialogue has been a tendency on the part of marketing scholars to stay with outmoded frameworks. As the economy is decreasingly…
Abstract
A potential weakness of marketing in the strategy dialogue has been a tendency on the part of marketing scholars to stay with outmoded frameworks. As the economy is decreasingly influenced by industrial value creation and increasingly influenced by knowledge creation and dissemination, the role of marketing in value creation and thus in strategy is accentuated. Synthesizing current literature regarding the environmental changes and the underlying foundations for value creation affected by these changes, and contrasting them to traditional, industrial value creation, an argument for the central role of marketing in the knowledge economy is provided and examples support the new value creation‐marketing link.
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Jing Tian, Yoshiteru Nakamori and Andrzej P. Wierzbicki
This study aims to pose one major research question, i.e. why and how to use knowledge management methods in order to enhance knowledge creation in academia – at universities and…
Abstract
Purpose
This study aims to pose one major research question, i.e. why and how to use knowledge management methods in order to enhance knowledge creation in academia – at universities and research institutes?
Design/methodology/approach
The paper defines KM in academia as any systematic activity related to support and enhancement of the creation of scientific knowledge and achievement of research goals, including both social process and relevant computer technology tools. Two surveys and case studies were carried out to achieve the research purpose at Japan Advanced Institute of Science and Technology (JAIST). The first survey focused on knowledge management in academia and investigated the current KM situations, special and diverse requirements from researchers. The second survey concentrated on supporting the creative processes of academic research and investigated which aspects of knowledge creation processes should be supported in particular. Based on survey findings, the practical solutions are further presented aimed to improve the creative environment for scientific knowledge creation.
Findings
The findings from the first survey showed that the KM obstacles reflected on various aspects: technological support, the people involved in creation activities, laboratory cultural, and so on. The seven most critical questions and three most important questions were evaluated by responders with respect to academic knowledge creation process in the second survey.
Research limitations/implications
The study advances the belief that knowledge management (KM) is applicable not only in industrial and market organizations, but also in academia.
Practical implications
With respect to the survey results, it is suggested that a creative environment in academia should be enhanced from both “soft” and “hard” aspects under the guidelines of a systems thinking framework for KM in scientific labs. From the soft side, by using personalization strategies, a knowledge‐sharing culture has to be built in labs to facilitate scientific communication, debate and team work. From the hard side, by using technology strategies, a practical example is presented in JAIST concerning the implementation of the hard aspect of creative environment. It is hoped that the research can launch further debate and prompt practical steps to help research institutes or universities improve their management and increase the research efficiency.
Originality/value
An essential point is that the study is based on the feedback from knowledge creators in a typical knowledge creation organization, which makes the analyses and conclusions more comprehensive and persuasive from both the theoretical and practical points of view. The research not only explores some hidden or tacit problems existing in academic knowledge management and scientific knowledge creation, but also proposes solutions for scientific knowledge creation that were found to be valuable by university management.
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Yuji Kosaka and Hisao Shiizuka
This paper aims to propose a method for kansei value creation to be actually reflected in consumer behavior.
Abstract
Purpose
This paper aims to propose a method for kansei value creation to be actually reflected in consumer behavior.
Design/methodology/approach
Looking at business from a kansei (emotional/sensitive) value creation perspective, it is realized that currently in most cases value creation for products or services is not done practically. For most of the products and services put on the market, their value is hardly recognized.
Findings
It has been found that a key factor of the mechanism of value creation is closely related to the design of kansei information. Research limitations/implications – It is expected that, in the future, the principle of kansei information design will be further clarified and improved so that this methodology can be used in business by corporations.
Practical implications
It is pointed out that, if the combination of the kansei information becomes too rough, no matter how brilliant the design of the product itself, it is difficult to arouse consumption behavior in reality.
Originality/value
The paper provides an important aspect to demonstrate the mechanism and its elements for achieving value creation in marketing and sales activities. Some case studies are shown for demonstrating the proposed method.
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