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Article
Publication date: 2 September 2024

Ibraheem Abdulaziz Almuaqel

This study aims to present a qualitative analysis of how higher education institutions (HEIs) faculties manage knowledge to facilitate the learning and engagement of individuals…

Abstract

Purpose

This study aims to present a qualitative analysis of how higher education institutions (HEIs) faculties manage knowledge to facilitate the learning and engagement of individuals with intellectual and developmental disabilities.

Design/methodology/approach

This study uses a qualitative research design to collect responses from 39 HEI faculties to understand how they manage knowledge to facilitate learning in individuals with intellectual and developmental disabilities. Data collection tools comprised a set of predetermined questions, soliciting written responses.

Findings

Coding of the collected data confirmed that there was a knowledge management process in HEIs for enabling higher education of individuals with intellectual and developmental disabilities. A total of six themes emerged, clarifying the knowledge management process. The four components of this process were creation, storage, sharing and use. In addition to the four process-related themes, two other themes that emerged were barriers to knowledge creation and supportive culture. This covers the relevant aspects of the set-up around the knowledge management process in HEIs trying to improve the higher education of individuals with intellectual and developmental disabilities.

Originality/value

There is a need to improve the education of individuals with intellectual and developmental disabilities, which requires effective knowledge management. This paper reveals details of the steps in the knowledge management process relevant to this aim. This is a unique contribution, providing a basis for future research and the introduction of required knowledge management practices by HEIs dedicated to providing high-quality education to students with intellectual and developmental disabilities.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 20 August 2024

Mohamed Hamdoun, Clara Pérez-Cornejo and Dhouha Touazni

This study examines the impact of corporate social responsibility (CSR) on innovation, considering the role of the three dimensions of intellectual capital (human capital…

Abstract

Purpose

This study examines the impact of corporate social responsibility (CSR) on innovation, considering the role of the three dimensions of intellectual capital (human capital, structural capital and relational capital). Specifically, the analysis explores the direct effect of CSR and intellectual capital on innovation, the effect of CSR on intellectual capital, and the mediating effect of intellectual capital on the relationship between CSR and innovation.

Design/methodology/approach

Data were collected from a sample of 101 Tunisian firms operating in various industries. The conceptual model of direct and indirect effects was tested with partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4 software.

Findings

CSR is positively related to innovation, as well as all dimensions of intellectual capital. Structural capital is the only dimension of intellectual capital that has a significant effect on innovation. CSR affects innovation through its impact on structural capital.

Originality/value

Most studies have examined the direct effect of CSR on innovation in firms in developed countries. In contrast, this research sheds light on the mediating role of intellectual capital in this relationship, underlining the specific role of human capital, relational capital and structural capital. In addition, the study focuses on a developing country, which thus differentiates it from previous studies.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 31 July 2024

Amani Alqarni

The purpose of this study is to address the limitations of traditional methods for managing intellectual property rights (IPRs) by proposing a blockchain-based solution. By…

Abstract

Purpose

The purpose of this study is to address the limitations of traditional methods for managing intellectual property rights (IPRs) by proposing a blockchain-based solution. By leveraging blockchain technology and smart contracts, the aim is to create a comprehensive ecosystem that offers advantages such as reduced transaction costs, improved transparency, enhanced security and increased liquidity levels for IP assets.

Design/methodology/approach

This paper proposes using blockchain technology to manage intellectual property rights (IPRs) through a smart contract-based ecosystem. It outlines the use of non-fungible tokens (NFTs) on the blockchain to represent IPRs, with smart contracts automating interactions and encoding rules for various processes such as applications, licensing, transfers and royalty distribution. Governance mechanisms, such as decentralized autonomous organizations (DAOs), are employed to allow stakeholders to propose and vote on contract changes, ensuring adaptability. This approach aims to streamline IPR workflows, reduce transaction costs, improve transparency and enhance security.

Findings

The findings of this study suggest that implementing a blockchain-based ecosystem for managing intellectual property rights (IPRs) can lead to various benefits. These include reduced transaction costs, improved transparency, enhanced security, increased liquidity levels for IP assets and streamlined automated processes. The use of non-fungible tokens (NFTs) on the blockchain allows for detailed management, valuation and trading of IPRs. Furthermore, simulation results demonstrate the robustness and efficiency of our proposed ecosystem, outperforming traditional IP management systems in terms of transaction speed and cost-effectiveness. These simulations highlight the practical viability of integrating blockchain technology into IP management workflows.

Practical implications

The practical implications of adopting this blockchain-based ecosystem for managing intellectual property rights (IPRs) are significant. By streamlining processes, reducing transaction costs and improving transparency and security, organizations can expedite the protection and commercialization of their IP assets. Additionally, the increased liquidity levels and accessibility of IP assets to investors and financiers can spur innovation and economic growth.

Originality/value

This paper contributes to the field by proposing a novel approach to managing intellectual property rights (IPRs) using blockchain technology and smart contracts. By leveraging non-fungible tokens (NFTs) on the blockchain, the proposed ecosystem offers a more efficient and transparent way of managing IPRs, reducing reliance on costly and opaque traditional methods. The potential benefits include improved efficiency, transparency, security and collaboration in the management and commercialization of IPRs.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 15 August 2024

Faris Shalahuddin Zakiy and Falikhatun Falikhatun

This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.

Abstract

Purpose

This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.

Design/methodology/approach

The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.

Findings

The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.

Practical implications

The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles.

Originality/value

This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 28 August 2024

Nhon Hoang Thanh and Bac Truong Cong

This study aims to propose and examine a conceptual model that shows how green performance measurement systems (GPMS) mediate the relationship between green intellectual capital…

Abstract

Purpose

This study aims to propose and examine a conceptual model that shows how green performance measurement systems (GPMS) mediate the relationship between green intellectual capital components and environmental performance.

Design/methodology/approach

The research surveyed 407 Vietnamese publicly listed companies to gather empirical data. Then, the exploratory factor analysis (EFA) and structural equation modeling (SEM) are used to examine the degree of emphasis firms place on using GPMS to transform green intellectual capital into firm value.

Findings

The results indicate that both green human capital and green organizational capital have a direct positive impact on environmental performance. On the contrary, the influence of green social capital on environmental performance was found to be indirect through the mediation of GPMS.

Practical implications

GPMS can be considered a tool that helps managers renew, develop and synchronize their systems to take advantage of green resources in environmental performance improvement.

Social implications

The effective assimilation of GPMS within industrial entities holds the potential to mitigate air pollution and hazardous waste, thereby ameliorating social conditions for both employees and the neighboring community. Besides that, proficient implementation of GPMS enhances collaborative efforts within the industrial sphere, yielding collective societal benefits.

Originality/value

This study emphasizes the importance of aligning green intellectual capital with appropriate control mechanisms, such as performance measurement systems, to maximize the benefits derived from these capital resources. The findings provide insights for organizations seeking to enhance their environmental performance and sustainability practices by effectively using their intellectual and social capital while implementing robust measurement systems.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 15 July 2024

Dong-Sing He, Te-Wei Liu and Yi-Ying Lin

This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we…

Abstract

Purpose

This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we analyze whether there are significant differences in efficiency across different levels concerning the industry supply chain (upstream, midstream and downstream), employee service tenure, capital scale and company establishment years.

Design/methodology/approach

This study focuses on Taiwanese semiconductor companies, utilizing data sourced from the Taiwan Economic Journal (TEJ) Database for the period spanning 2017 to 2021, encompassing a total of five years. Due to the nondisclosure of intangible asset values by all companies, an effort was made to ensure a comparable baseline by excluding companies with incomplete or missing data. Finally, empirical analysis was conducted on a sample of 64 companies using the dynamic network data envelopment analysis method.

Findings

(1) Overall efficiency demonstrates structural capital as the most prominent, followed by relational capital, while human capital shows relatively poorer efficiency. (2) To enhance the efficiency of intellectual capital, priority should be given to improving the efficiency of outputs related to intellectual property rights such as patents. (3) The midstream segment exhibits the best efficiency in both structural and relational capital. (4) Companies with longer employee service tenures exhibit superior efficiency in human capital in the long run. (5) Companies with extended establishment years and larger capital scales demonstrate superior efficiency in both human and structural capital.

Originality/value

Reflecting on past literature, scholars have primarily focused on the relationship between intellectual capital and firm efficiency, often emphasizing the overall efficiency of intellectual capital. However, within organizations, human capital, structural capital, and relational capital are interrelated. This study, for the first time, assesses the efficiency of these three components within an organization. The research addresses the challenges in analyzing the efficiency of intellectual capital and introduces a highly contemporary approach – dynamic network data envelopment analysis (DNDEA). Using the semiconductor industry in Taiwan as a case study, this paper conducts empirical analysis in a captivating and worthy industry. Therefore, the ideas presented in this paper are original.

Details

Journal of Intellectual Capital, vol. 25 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 5 July 2024

Noor Taha, Walid Siam, Hashem Alshurafat and Mohannad Obeid Al Shbail

This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to…

Abstract

Purpose

This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship.

Design/methodology/approach

This paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies.

Findings

Findings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity.

Originality/value

This paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets.

Details

Journal of Intellectual Capital, vol. 25 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 21 June 2024

Yelin Hu, Meiyu Liu and Haiyan Li

This study explores the relationship between intellectual capital and innovation in small and micro enterprises (SMEs) and analyses the mediating effect of dynamic ability on this…

Abstract

Purpose

This study explores the relationship between intellectual capital and innovation in small and micro enterprises (SMEs) and analyses the mediating effect of dynamic ability on this relationship.

Design/methodology/approach

This study used a questionnaire survey to obtain research data on intellectual capital and innovation in 290 SMEs in the Jiangsu and Shandong provinces of China. The impact of intellectual capital on the innovation of SMEs is tested using hierarchical regression analysis in SPSS 22.0. The effect of intellectual capital on the innovation of these enterprises was examined using the SPSS PROCESS macro version 3.3.

Findings

The findings reveal that intellectual capital not only directly promotes innovation inputs, patent applications, and innovation income but also indirectly fosters innovation by enhancing dynamic capabilities.

Originality/value

This study not only deepens the understanding of intellectual capital and its role in SME innovation but also further elucidates the intermediary role of dynamic capabilities and the differences in the impact of various dimensions of intellectual capital on innovation. Theoretically, it provides new evidence for the application of intellectual capital theory in the field of innovation research. Practically, it provides empirical evidence to further harness the role of intellectual capital in driving innovation in SMEs.

Details

Journal of Intellectual Capital, vol. 25 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 25 June 2024

Yichlal Simegn Filatie and Dhiraj Sharma

The main objective of this study is to analyze the mediating role of intellectual capital in the relationship between diversification, financial stability, and efficiency of the…

Abstract

Purpose

The main objective of this study is to analyze the mediating role of intellectual capital in the relationship between diversification, financial stability, and efficiency of the banking sector in Ethiopia.

Design/methodology/approach

Secondary data for this study was obtained from audited financial statements of 17 Ethiopian commercial banks for a decade starting in 2013. A descriptive and explanatory research design with a quantitative research approach was employed. The seemingly unrelated Hierarchical regression analysis is used to estimate diversification’s effect on banks' financial stability and efficiency, considering the interaction between diversification and intellectual capital as a mediating variable.

Findings

The Mediation analysis reveals that asset diversification improves the financial stability of commercial banks when mediated by intellectual efficiency. Investment diversification negatively impacts risk-adjusted return on asset and Z score. Intellectual capital significantly enhances commercial banks' efficiency and financial stability in Ethiopia and mediates the relationship between geographic diversification, financial stability, and efficiency. The mediation analysis also indicates that intellectual capital significantly mediates the relationship between income diversification and efficiency.

Practical implications

This study highlights the importance of intellectual capital and promotes its strategic allocation by management and regulatory bodies to enhance the financial stability and operational effectiveness of the banking industry in Ethiopia.

Originality/value

To the best of the researcher’s knowledge, this study is one of the rare attempts to investigate the mediating role of intellectual capital on the nexus between diversification, financial stability, and efficiency of commercial banks in Ethiopia.

Details

Managerial Finance, vol. 50 no. 9
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 6 June 2024

Federico Lanzalonga, Michele Oppioli, Davide Calandra and Silvana Secinaro

This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B…

Abstract

Purpose

This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining and contrasting global and European contexts, the research highlights ESG’s critical role in shaping the economic dimensions of sustainability across different regulatory environments. The results provide essential insights for stakeholders aiming to enhance corporate value through responsible business practices.

Design/methodology/approach

We adopt a quantitative fixed-effects panel regression analysis for ESG performance and intangible asset and intellectual capital values. The correlations between these variables are explored both globally and in the European Union using 1,034 observations from 502 F&B companies.

Findings

Globally, higher ESG performance corresponds to lower intangible asset values, a trend not observed in the European Union. Further, high ESG performance is associated with a decrease in intellectual capital value, suggesting that internal organisational efforts in this area should be rewarded in terms of short-term value.

Originality/value

This study provides a new understanding of the relationship between ESG performance, intellectual capital, and the F&B industry operating environment, highlighting the complexity and challenges associated with integrating ESG practices.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

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