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Article
Publication date: 1 January 2004

INDRA ABEYSEKERA

There is an absence of research addressing the process by which emotional (also called sensational) assets and liabilities interact with the intellectual and accounting assets and…

Abstract

There is an absence of research addressing the process by which emotional (also called sensational) assets and liabilities interact with the intellectual and accounting assets and liabilities of a firm. This conceptual paper discusses the relationship between these types of assets and liabilities, and examines the way in which emotional assets and liabilities (emotional capital) influence the fair value, profits and cash flow of a firm. It outlines how the core emotions related to products and services can influence customers in making purchasing decisions that maximise the value of a firm. It also offers indicators for the managing and reporting of emotional assets and reviews several theories that attempt to explain the relationship between the emotional assets and liabilities and value of a firm.

Details

Journal of Human Resource Costing & Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 14 July 2020

Javad Izadi Z.D., Sayabek Ziyadin, Maria Palazzo and Mendip Sidhu

The purpose of this study is to investigate the impact of innovation management capability on organisational performance. Based on the resource-advantage theory, this study…

1389

Abstract

Purpose

The purpose of this study is to investigate the impact of innovation management capability on organisational performance. Based on the resource-advantage theory, this study addresses: “To what extent do intellectual and emotional assets influence marketing management capability which loads to the organisation’s performance?”

Design/methodology/approach

To understand the research objectives, the data was collected via 35 in-depth interviews with managers and academics from various multi-national companies and new empirical insights were offered.

Findings

This study recognised three components of intellectual and emotional assets (knowledge and competence; digital technology; and reputation) and their influences on business performance.

Research limitations/implications

The focus on small- and medium-sized enterprises (SMEs) limits the generalisation of this study. To scrutinise the relations documented in this study, future research should be conducted in other country settings and different sector.

Originality/value

This study contributes to the sustainability literature by developing a conceptual model that explains the development and role of innovation management in a market context with its associated sustainability management outcomes. The results are of importance to both SMEs and policymakers. Clear need to investigate further how organisations can benefit from such capabilities for greater growth is identified.

Details

Qualitative Market Research: An International Journal, vol. 23 no. 4
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 11 November 2019

Dalila Brown, Pantea Foroudi and Khalid Hafeez

This paper aims to explore the relationship between corporate cultural/intangible assets and marketing capabilities by examining managers’ and entrepreneurs’ perceptions in a…

1251

Abstract

Purpose

This paper aims to explore the relationship between corporate cultural/intangible assets and marketing capabilities by examining managers’ and entrepreneurs’ perceptions in a retail setting.

Design/methodology/approach

Nineteen face-to-face interviews were conducted with UK small and medium sized enterprise (SMEs) managers and entrepreneurs to identify six sub-capabilities that form marketing capability. The authors further validated the relationship between marketing sub-capabilities and its antecedent tangible and intangible assets. The qualitative approach used provided a deeper insight into the motivations, perceptions and associations of the stakeholders behind these intangible concepts, and their relationships with their customers.

Findings

The research identified that there is a strong relationship between tangible and intangible assets, their components and the following capabilities: corporate/brand identity management, market sensing, customer relationship, social media/communication, design/innovation management and performance management. In addition, companies need to understand clearly what tangible and intangible assets comprise these capabilities. Where performance management is one of the key internal capabilities, companies must highlight the importance of strong cultural assets that substantially contribute to a company’s performance.

Originality/value

Previous work on dynamic capability analysis is too generic, predominantly relating to the manufacturing sector, and/or focussing on using a single case study example. This study extends the concept of marketing capability in a retail setting by identifying six sub-capabilities and describing the relationship of each with tangible and intangible assets. Through extensive qualitative analysis, the authors provide evidence that by fully exploiting their embedded culture and other intangible components, companies can more favourably engage with their customers to attain a sustainable competitive advantage.

Content available
Article
Publication date: 11 December 2020

Pantea Foroudi, Charles Dennis, Dimitris Stylidis and T.C. Melewar

486

Abstract

Details

Qualitative Market Research: An International Journal, vol. 23 no. 4
Type: Research Article
ISSN: 1352-2752

Article
Publication date: 1 January 2006

Victoria Konidari and Yvan Abernot

The purpose of this paper is to present the influence of school management from movements coming from the world of industry and business, and the transition from the TQM movement…

3877

Abstract

Purpose

The purpose of this paper is to present the influence of school management from movements coming from the world of industry and business, and the transition from the TQM movement to the one of organisational learning.

Design/methodology/approach

The paper presents the findings of an exploratory research carried out in Greece, in order to detect both teachers' attitudes and the existence of the elements that could permit organisational learning. Finally, it proposes a framework of organisational learning in education based both on the creation of teachers' professional communities and on an organisational model composed by elements able to guarantee the institution's learning, feedback, development and evolution.

Findings

The paper insists on the need for a teacher‐led approach for school's transformation in a learning organisation.

Originality/value

The paper proposes a new concept of organisational learning based on a teacher‐led approach.

Details

International Journal of Quality & Reliability Management, vol. 23 no. 1
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 1 December 2004

Christopher Bezzina

As demand for school reform have grown in Malta in recent years we have noticed increased focus being given to quality issues. As a result the education authorities, due to two…

1027

Abstract

As demand for school reform have grown in Malta in recent years we have noticed increased focus being given to quality issues. As a result the education authorities, due to two main policy initiatives – the introduction of the National Minimum curriculum and school development planning – are encouraging a decentralised form of governance that emphasises the empowerment of teachers in educational decision‐making. The road towards increased collaboration amongst teachers and between schools in which they work, has been a long, arduous and tortuous journey, yet it can also be a vehicle for positive change and development. This paper explores a theoretical rationale for a teacher led approach to school improvement. It then explores the initial collaboration between the author and one local school. It presents the main findings of a strategic analysis undertaken to understand the current situation facing the school. This case study helps to highlight the importance and positive effects behind capacity building and shared leadership. It is argued that this case study can serve as an example to establish higher education and school partnerships and the introduction of a school‐based accreditation scheme.

Details

International Journal of Educational Management, vol. 18 no. 7
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 1 April 2006

Michael Litschka, Andreas Markom and Susanne Schunder

The purpose of this paper is to provide a quantitative assessment model for intellectual capital in companies.

5861

Abstract

Purpose

The purpose of this paper is to provide a quantitative assessment model for intellectual capital in companies.

Design/methodology/approach

A brief historical review of former approaches to evaluate intellectual capital construction of a new formula for an intellectual capital value. A possible empirical survey of influence factors on intellectual capital is suggested. Both, taken together, are the grounding of an integrative management model for intellectual capital still to be developed.

Findings

Shows that a quantitative figure for intellectual capital can be found and that such a figure is needed to convince managers and the public of the usefulness of activities to promote intellectual (and especially human) capital.

Research limitations/implications

A quantitative measure can never picture the complete interrelations of organizational development, influence factors on intellectual capital, and performance of employees. The formula can only be a starting‐point for management and further research. Possible management tools are only touched on briefly.

Practical implications

Gives the manager a tool to argue his decisions regarding the promotion of human and intellectual capital. Managers talk about figures and often dislike purely philosophical arguments. Their awareness of the topic can be raised.

Originality/value

Even though there is a growing scientific body of quantitative models for measuring intellectual capital, this paper uses a new approach: the usage of approximation factors for motivation, commitment and job satisfaction in one formula.

Details

Journal of Intellectual Capital, vol. 7 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 23 October 2007

Ajay Goyal and K.B. Akhilesh

The paper seeks to highlight the key value changes in the current economy, which is shifting towards intangible assets such as innovativeness, cognitive intelligence, emotional…

5816

Abstract

Purpose

The paper seeks to highlight the key value changes in the current economy, which is shifting towards intangible assets such as innovativeness, cognitive intelligence, emotional intelligence, social capital, and also a shift from individual to team working.

Design/methodology/approach

The paper takes the form of an examination of the relevant literature and divergent thinking.

Findings

On the basis of a critical analysis of the literature it is found that the outcome of all factors (internal as well as external) influencing the functioning of a team/group would lead to a “general ability” which can be conceived as composed of three different and interrelated abilities, termed the “cognitive intelligence”, “emotional intelligence” and “social capital” of the team/group. These three abilities could explain a wide range of group behaviors. A conceptual model is developed to explain the innovativeness of work teams in terms of these three group abilities.

Research limitations/implications

The general and inclusive nature of the variables proposed in the model hold promise for proving more stable explanations, and thus a robust model, of highly complex phenomena of work team innovativeness. By associating with innovativeness this model brings the emerging concepts of group intelligence to the attention of management researchers. The underlining and classification of the fundamental abilities of groups into three basic categories (i.e. cognitive, emotional and social), provides a direction for future research in the under‐studied “cognitive” and “affective” dimensions of groups/teams. The model presented here is a conceptual model and needs to be validated empirically.

Practical implications

For intervention and practical purposes, the variables proposed in the model would provide a more comprehensive framework for the assessment of group functioning, and work as a guide for building effective teams and changing the function of the team in desired directions.

Originality/value

Although the relevant literature consists of many partial and indirect hints and indications in the direction as conceived by the model, the full model as such is original. The authors' primary contribution is in perceiving the holistic picture of the phenomena (i.e. basic abilities of groups) and relating them to innovativeness.

Details

Team Performance Management: An International Journal, vol. 13 no. 7/8
Type: Research Article
ISSN: 1352-7592

Keywords

Article
Publication date: 6 April 2012

Mavis Yi‐Ching Chen, Yung Shui Wang and Vicky Sun

The purpose of this study is to determine whether personal assets or organizational investments from an intellectual capital perspective have an influence on employee commitment…

3206

Abstract

Purpose

The purpose of this study is to determine whether personal assets or organizational investments from an intellectual capital perspective have an influence on employee commitment in the Taiwanese cultural creative industries.

Design/methodology/approach

This study used a cross‐level design to conduct a questionnaire survey. The research variables covered two levels: individual level (personal human capital and organizational commitment); and organizational level (organizational intellectual capital). The authors contacted 39 small and medium‐sized enterprises (SMEs) in Taiwan's cultural creative industries, requesting their participation in the study, and 27 managers and 86 employees in 27 cultural creative firms provided research information. The response rate was 69 percent for managers and 44 percent for employees, respectively.

Findings

The research results indicate that both personal human capital and organizational intellectual capital were antecedents of organizational commitment. For personal human capital, employees with higher levels of education are less committed to organizations. Tenured employees were found to be more committed to organizations. However, the authors did not find a significantly positive effect of personal age on commitment. In regard to organizational intellectual capital, the stocks of human capital and social capital increased organizational commitment. Interestingly, organizational capital reduced organizational commitment for employees in cultural creative industries.

Originality/value

To the authors' knowledge, this is the first study to examine the cross‐level antecedents of organizational commitment from an intellectual capital perspective. In addition, the authors provide some empirical evidence focusing on one emerging industry in Taiwan, i.e. cultural creative industries.

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