Search results

Knowledge hiding in organizations is perceived as counterproductive knowledge behavior that is negatively related to employees creativity and job performance, but positively affect workplace deviance and turnover intention. The extent to which knowledge hiding develops is largely determined by personal characteristics and the work environment. However, there is a lack of research on the relationship between individual intellectual capital and knowledge hiding. This study aims to investigate the underlying mediation and moderation mechanisms of the relationship between individual human capital and knowledge hiding. The study explores the mediating role of pressure of helping others and negative emotions, and the moderating role of perceived organizational politics.

The data were collected in two waves, in January and February 2024, from 424 Polish employees with high intellectual capital. Partial least squares path modeling was used to test the research hypotheses.

Individual human capital is positively related to the pressure of helping others and negatively related to negative emotions. Pressure of helping others mediates the relationship between individual human capital and knowledge hiding. Contrary to expectations, negative emotions do not mediate the relationship between the pressure of helping others and knowledge hiding. The interaction of individual human capital and perceived organizational politics is positively related to knowledge hiding.

To decrease knowledge hiding, managers should promote meritocracy in the organization and reduce employees’ behaviors that are selfish and based on political games. Employees with high human capital should be provided with support to relieve the pressure of helping others and the negative emotions which are associated with the pressure of helping others.

Based on psychological ownership and reactance theories, to the best of the author’s knowledge, this study is the first to explore the relationships between individual human capital and knowledge hiding.

Recently, machine learning (ML) methods gained popularity in finance and accounting research as alternatives to econometric analysis. Their success in high-dimensional settings is promising as a cure for the shortcomings of econometric analysis. The purpose of this study is to prove further the relationship between intellectual capital (IC) efficiency and firm performance using ML methods.

This study used the double selection, partialing-out and cross-fit partialing-out LASSO estimators to analyze the IC efficiency’s linear and nonlinear effects on firm performance using a sample of 2,581 North American firms from 1999 to 2021. The value-added intellectual capital (VAIC) and its components are used as indicators of IC efficiency. Firm performance is measured by return on equity, return on assets and market-to-book ratio.

The findings revealed significant connections between IC measures and firm performance. First, the VAIC, as an aggregate measure, significantly impacts both firm profitability and value. When the VAIC is decomposed into its breakdowns, it is revealed that structural capital efficiency substantially affects firm value, and capital employed efficiency has the same function for firm profitability. In contrast to the prevalent belief in the area, human capital efficiency’s impact is found to be less important than the others. Nonlinearities are also detected in the relationships.

As ML tools are most recently introduced to the IC literature, only a few studies have used them to expand the current knowledge. However, none of these studies investigated the role of IC as a determinant of firm performance. The present study fills this gap in the literature by investigating the effect of IC efficiency on firm performance using supervised ML methods. It also provides a novel approach by comparing the estimation results of three LASSO estimators. To the best of the author’s knowledge, this is the first study that has used LASSO in IC research.

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.

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.

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.

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.

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.

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.

Pedagogical leadership (PL) has been regarded as the best leadership style in the education sector. Thus, the aim of this study was to develop and validate a pedagogical leadership scale (PLS).

Two distinct approaches (inductive and deductive) were utilized. First, a review of the literature was conducted, and then qualitative data were collected through interviews, and their responses were categorized into 40 items. These items were thematized using exploratory factor analysis (EFA) by involving 300 participants. To examine the fitness of the scale, the researchers conducted a confirmatory factor analysis (CFA) with 470 participants.

EFA discovered a total variance of 64.766% for four factors. In CFA, RMSEA, NFI, RFI, NNFI, CFI, GFI and AGFI values were accepted. The highest correlation was found among constructs of PL. Path analysis revealed PL affected social, professional, intellectual and academic capitals. The correlations between the PLS and psychological empowerment demonstrated the theoretically predicted relationships with these variables. Thus, with the initial evidence of a valid and reliable PLS, a pool of 32 items under 4 factors (social, academic, professional and intellectual capital) were developed.

Despite the management of childhood education requiring the practice of PL, it is underexplored in childhood schools, particularly to our knowledge, no studies have been conducted to develop and confirm the PLS in Ethiopia.

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.

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.

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.

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.

Based on upper echelons theory and social contagion theory, we investigate how environmental leadership affects GIC via green human resource management (GHRM) and examine the moderating role of environmental climate.

We conduct hierarchical regression and use the bootstrap method to analyze the two-waved data from 317 Chinese manufacturers in order to verify the hypotheses.

The results indicate that GHRM mediates the impacts of environmental leadership on green human capital, structural capital and relational capital. In addition, environmental climate strengthens the positive impact of environmental leadership on GHRM.

Our study enriches the literature on GIC by uncovering the “black box” between environmental leadership and GIC, providing a logical framework opposite to mainstream GIC research, and expanding the boundary condition for GIC accumulation. This study provides more logical paths for enterprises and governments to increase the accumulation of GIC and promote green intellectual economy development.

This paper investigated the relationship between intellectual capital (IC)/its components, and the business performance of Vietnamese small and medium enterprises (SMEs).

The panel data set was obtained from the Vietnam SME database. Using the value-added intellectual coefficient (VAIC) approach for IC measurement, this paper employs various panel data estimation approaches, including fixed effects (FE) and the generalized method of moments (GMM), to examine the relationship between IC and the financial performance of SMEs in Vietnam.

The result suggests that the value creation activities of SMEs in Vietnam mainly occur on the basis of physical and financial capital. In other words, the findings indicate that Vietnamese SMEs mainly depend on physical and financial capital to profit: they have not fully utilized their human capital and structural capital, two main components of IC for value creation.

The results underline the urgency of effective management of tangible and IC to boost the utilization of human and structural capital to increase the profitability of Vietnamese SMEs. The results lead to suggesting a series of policy recommendations to achieve the objective.

This paper is the first to examine the relationship between IC and the financial performance of SMEs in Vietnam, contributing to the literature on IC in emerging countries.