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The interplay between individual and collective creativity and its translation into innovation is a critical yet complex challenge in the ever-evolving innovation landscape. This study delves into the intricate relationship between managerial ability, intellectual property rights (IPRs) and research and development (R&D) investments contextualized within the dynamics of leverage, firm life stages and tangibility for pharmaceutical firms in the Asia-Pacific region. By exploring how micro-level factors influence macro-level innovation processes, this study aims to contribute to the broader understanding of creativity and innovation, a theme at the heart of addressing contemporary global challenges.

Econometric methodologies were used to analyse a data set comprising 2,660 firm-year observations spanning the decade from 2011 to 2020.

A key finding was that companies with lower managerial prowess strategically leverage R&D intensity to signal their value to the market and accrue reputational currency. The research unearths a significant positive relationship between managerial ability, IPRs and R&D investment. In environments characterized by strong managerial acumen and robust IPR safeguards, firms exhibit a heightened propensity to allocate resources to R&D endeavours. This underscores the role of intellectual leadership and legal protections in shaping R&D strategies within the pharmaceutical domain. Incorporating firm life stages as a moderating factor reveals that firm maturity fundamentally influences the interplay between managerial ability, IPRs and R&D expenditure.

These findings’ implications resonate profoundly within policy-making circles and pharmaceutical firms’ day-to-day operational strategies, underscoring the pivotal role of intellectual capital and legal safeguards in shaping the future of innovation in the Asia-Pacific pharmaceutical sector.

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.

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.

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.

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.

Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).

A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.

The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.

Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011), considered the father of the management philosophy theory of constraints (TOC), has been described as being, first and foremost, a philosopher. The TOC body of knowledge is mainly preserved as concrete methodologies used in the management discipline. By examining the foundational elements of synechism and the TOC, the purpose of this study is to investigate the intellectual connections between the arguments and legacies of Goldratt and Peirce. Although this connection is worthy of much further investigation, the research emphasizes the possible implications from a management philosophy perspective.

Based on a “review with an attitude,” the authors first examined the foundations of Goldratt’s TOC through the lens of Peirce’s synechism. Next, the authors then examined how the study of Peirce combined with a selection of contemporary research in the management and organizational studies domain could point out a direction toward completing Goldratt’s unfinished intellectual work to establish a unified science management while addressing some of the current gaps in the TOC body of knowledge.

Major findings show that synechism’s growth may extend TOC knowledge, improving managerial practice in organizations. Findings on the convergent ideas of both also reveal that Goldratt valued all synechism categories, emphasizing the importance of not overlooking Firstness. Furthermore, the study analyzes the abductive inference demonstrated in the two use cases, introducing an additional metaphor to the management of organizational systems inspired by Peirce’s philosophical concepts. The research concludes that incorporating TOC and synechism principles can enhance management and organizational practices and enrich management philosophy and theories.

This pioneering research opens promising opportunities to draw parallels between Peirce and Goldratt. Interdisciplinary collaboration will enhance the rigor and validity of integrating synechism and TOC. Experts in organizational behavior, systems theory and complexity science can provide valuable insights into this debate, while practitioners and consultants could help identify barriers and opportunities for integrating synechistic principles.

The study proposes a novel abductive approach using Peirce’s cable metaphor as an initial framework to build a unified science of management based on evolutionary stages: TOC, common sense and connectedness.

This research reinforces the argument that contemporary management practices need philosophical thinking. The authors argue that re-evaluating the foundations of management thought enriches the decision-making process in organizations and the understanding of contemporary theories in management and organizational studies.

Addressing workforce shortages in operations and supply chain management (OSCM) necessitates adaptive measures by both individuals and organizations, with a pivotal role played by Human Resources (HR). This impact pathway delves into how healthcare organizations can effectively manage workforce shortages, informed by HR practices. Through an in-depth understanding of healthcare organizations, the authors pinpoint challenges and concerns linked to workforce shortages. Pathways are proposed to stimulate future OSCM research and collaboration, leveraging innovative and creative methods from the HR field.

Data was collected from various representatives from healthcare organizations to explore how healthcare organizations for people with intellectual disabilities address the challenges stemming from contemporary workforce shortages.

Three pathways were outlined to address workforce shortages in healthcare supply chains, utilizing intellectual disability care as a representative example. These pathways comprise optimizing the potential of the current workforce, illustrating innovative HR practices for enhancing their performance, and proposing strategies for retaining these valuable workers.

Despite its potential, the HR domain remains relatively underdeveloped within OSCM research. The authors show how HR practices can potentially mitigate impending workforce shortages. While utilizing intellectual disability care as a representative example, this paper proposes that the impact pathways identified can be extended to various other healthcare settings.

Educational accountability and student achievement polarization, which result in high dropout rates, pose significant challenges and pressures on teachers' pedagogical leadership. Whether pedagogical leadership, which originates in the Western educational environment, can significantly improve student achievement in Chinese high schools remains unclear. This concept has not yet been fully explored in the Chinese educational environment, and its direct impact on student achievement and the mediating role of English teaching methods remain to be investigated. However, existing research has concentrated on the effectiveness of principals' pedagogical leadership, with variations in teachers' pedagogical leadership practices. Many reform measures have been implemented in China to improve student achievement, but past educational practices have analyzed the impact on student achievement from a single instructional leadership, school capital or teaching method perspective. Furthermore, there is a lack of multidimensional and systematic assessments of the direct effects of teacher pedagogical leadership on student achievement and the mediating effects of English teaching methods.

To address this gap, this study analyzed the impact of teachers' pedagogical leadership on student achievement and the mediating effect of English teaching methods with the support of the theory of action for teacher leadership, specifically using pedagogical leadership and English teaching methods models.This study conducted a questionnaire survey of 968 participants in Taian City, China, and quantitatively analyzed the data using SmartPLS structural equation modeling (SEM).

This study revealed that pedagogical leadership has a positive direct effect on student achievement. Meanwhile, among the four mediating factors, the Direct Method, Audio-Lingual Method and Communicative Language Teaching had significant mediating effects.

This study shows that the effective use of academic and professional capital allocation in pedagogical leadership, combined with effective measures of using multiple effective English teaching methods, helps achieve high-quality student achievement.

This paper analyses the role of intellectual capital (IC) as a factor of the financial performance of entrepreneurial firms, which are recognized as the main drivers of economic growth and employment.

The sample consists of 188 business owners from Serbia. The primary data are collected using the questionnaire, while the secondary data come from the annual financial statements of their companies. The elements of IC as independent variables are grouped into three components: human, structural and relational capital; sales revenue and operating profit CAGR (5y) are used as dependent variables, while company size and industry type are used as control variables. Statistical analysis involves factor and regression analyses.

The results reveal that IC components contribute to the long-term financial performance of entrepreneurial firms. Specifically, the following elements have positive effects on financial performance: knowledge of the entrepreneur, process improvement and organisational culture. On the other hand, entrepreneurs’ social skills and tenacity were found to have a negative impact on revenue and operating profit growth, while support from informal networks had a negative effect on the growth of sales revenue.

This study aims to fill a gap in the literature on the impact of IC on the financial performance of entrepreneurial firms.

The purpose of this study is to investigate the effect of brand experiences through cafés or art spaces in luxury fashion flagships on consumers’ buying behavior toward authorized shopping channels.

Online questionnaires are used by adapting measurements from prior research. We test whether positive relationships exist between multi-faceted (i.e. sensory, emotional, intellectual, and relational) experiences, consumer’s revisiting intention toward the experiential spaces, and the purchase intention of luxury fashion goods from authorized channels, especially focusing on the mediation effect of the intention to revisit. We also include the experiential space type (cafés vs. art exhibitions) as moderator.

The results confirm that sensory, emotional, intellectual, and relational experiences in cafés or art exhibitions of luxury fashion flagships have a positive impact on the intention to revisit. This revisit intention to experience space has a significant effect on purchase intention from authorized shopping channels. Specifically, sensory experiences in an art space could lead to a positive revisit intention for consumers. Furthermore, relational experiences in cafés could create positive revisit intention in consumers.

This is the first study to compare consumers' perceptions by categorizing extended brand spaces and assessing experiential marketing for authorized shopping channels.

This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.

The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.

The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.

The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.

From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.

The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.

This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.