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1 – 10 of 881Ananda Samudhram, G. Sivalingam and Bala Shanmugam
The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting.
Abstract
Purpose
The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting.
Design/methodology/approach
The possible forces that hinder greater disclosure of human capital‐based information are analyzed by reviewing several theoretical viewpoints that offer a framework of different possible reasons for the low frequency of human capital‐based disclosures.
Findings
The paper explores several possible reasons for the reluctance of firms to disclose greater amounts of human capital‐based information, from the perspective of relevant theoretical bases. The predominant reasons may differ in different circumstances, industries and environments.
Research limitations/implications
The paper explores theoretical bases that explain the barriers to widespread reporting of human capital‐based information. The theoretical bases discussed are not empirically validated.
Practical implications
The validation of the theoretical bases explored in this study, and the possible uncovering of new bases in the future through empirical studies, will enable academics, policy makers and accounting standard setters to better understand the reasons for the limited disclosures of human capital‐based information by listed firms to capital markets. This will help in the promulgation of widely accepted accounting standards for the disclosure of human capital‐based information, which address and overcome the forces that currently hinder the reporting of human capital‐based information.
Originality/value
This is the first paper that explores a framework of several pertinent theoretical viewpoints that specifically address the non‐disclosures of human capital‐based information to capital markets.
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Muhammad Ali, Chin-Hong Puah, Anum Ali, Syed Ali Raza and Norazirah Ayob
The role of green human resource management in Islamic banking remains relatively unexplored. This study focuses on how green human resource management plays a part using…
Abstract
Purpose
The role of green human resource management in Islamic banking remains relatively unexplored. This study focuses on how green human resource management plays a part using intellectual capital and how green human resource improves employee commitment, eco-friendly behavior and environmental performance in Islamic banks.
Design/methodology/approach
This paper integrated two well-established theoretical frameworks, namely, intellectual capital-based view theory and social identity theory. A survey-based research instrument was employed to collect sample data of 231 respondents. To test hypotheses, we considered partial least square structural equation modeling (PLS-SEM)-based approach using SmartPLS.
Findings
The results indicate that green human capital, green structural capital and green relational capital significantly influenced green human resource management. Similarly, green human resource management showed a significant positive impact on employee commitment, eco-friendly behavior and environmental performance. Moreover, this study found significant positive results on the interrelationship between employee commitment, eco-friendly behavior and environmental performance. The outcomes recommend that Islamic bank HR managers and top management should strengthen green human resource management policies. Additionally, the Islamic bank HR department should consider bank intellectual capital and employee social identity while making environment-friendly policies.
Originality/value
This study provides novel contributions by offering some useful guidelines to Islamic bank managers and practitioners. In addition, our research aids general green human resource literature and adds value to promoting a sustainable organization.
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Miriam Delgado‐Verde, Gregorio Martín‐de Castro and José Emilio Navas‐López
Organizational knowledge assets are key organizational factors responsible for firm innovation, as well as effective management. Traditionally, a good piece of research takes the…
Abstract
Purpose
Organizational knowledge assets are key organizational factors responsible for firm innovation, as well as effective management. Traditionally, a good piece of research takes the innovation processes from an external perspective, leaving aside the internal complexity that characterizes innovation dynamics. Nevertheless, the innovation capability of a certain firm depends very closely on the intellectual assets and organizational knowledge that it possesses, as well as on its ability to deploy them. In this sense, this paper aims to test empirically the relationships between organizational knowledge assets and the innovation capability of the firm.
Design/methodology/approach
The data collection was carried out through a questionnaire on a sample of 251 Spanish high and medium‐high manufacturing firms. Exploratory and confirmatory factor analyses and multiple linear regressions were also used.
Findings
Based on the literature review, this work explores the nature and measurement of organizational capital as well as its role on innovation performance in high and medium‐high manufacturing firms.
Practical implications
This paper proposes a theoretical and empirical model of technological innovation that, based on organizational knowledge assets, highlights the importance of culture and CEO commitment towards innovation, as well as the role played by communication and information technologies (CITs) applied to management on product innovation capability within high and medium‐high manufacturing firms.
Originality/value
The scarcity of empirical works analyzing the innovation phenomena from an internal point of view adds value to the current academic literature, specifically from an intellectual capital‐based view.
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Rajeev Verma, Vikas Arya, Asha Thomas, Enrica Bolognesi and Jens Mueller
The purpose of this paper is to examine the role of green intellectual capital in fostering societal sustainability. Also, this study investigated how co-creational customer…
Abstract
Purpose
The purpose of this paper is to examine the role of green intellectual capital in fostering societal sustainability. Also, this study investigated how co-creational customer capital mediates the relationship between green intellectual capital and societal sustainability. The paper draws attention to co-creating customer capital and understanding its impact on societal sustainability in high-contact service startups.
Design/methodology/approach
Data were collected from responses from 376 high-contact service startup firms headquartered in the Indian subcontinent, particularly emerging markets. The proposed conceptual model was analyzed using the partial least squares structural equation modeling (PLS-SEM) approach. The analysis is based on primary data obtained from strategic-level employees.
Findings
The results highlight the impact of co-creational customer capital in the Green Intellectual Capital – Societal Sustainability (GICS) model. Green intellectual capital components significantly influence societal sustainability outcomes in the existence of co-created customer values. It establishes customer capital as an essential factor that mediates the relationship between green intellectual capital and societal sustainability.
Research limitations/implications
This research provides conceptualization and subsequent investigation of customer value creation in service-led startups. The construct co-creation is more appropriate for the service industry in common.
Practical implications
This paper establishes co-created customer capital as an enabler in transforming underlying components of green intellectual capital into societal sustainability measures. Firms may generate higher customer value by pooling green human and relational capital along with active customer response and shared knowledge. This creates an organizational asset termed co-created customer capital specific to service industries.
Originality/value
The article proposes a novel way to analyze customer value in service organizations. To the best of the authors’ knowledge, no study has looked at how co-creational customer capital could act as a mediator between green intellectual capital and societal sustainability in the service industry context, particularly for SMEs and startups from emerging economies. Co-created customer capital may be used as an instrument to overcome managerial challenges in the context of transforming green intellectual capital into societal capital.
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Adil Mansoor, Sarwat Jahan and Madiha Riaz
Drawing upon the intellectual capital-based view theory, this study explored the relationship between green intellectual capital (IC) and environmental performance (EP) with the…
Abstract
Purpose
Drawing upon the intellectual capital-based view theory, this study explored the relationship between green intellectual capital (IC) and environmental performance (EP) with the intervening effect of green human resource management (GHRM).
Design/methodology/approach
Cross-sectional data were collected from 187 human resource directors/managers working in manufacturing firms of Pakistan. A partial least squares approach was applied to test the hypothesized relationships.
Findings
The results showed a mediating effect of GHRM on the relationship between green human capital and the organizational EP. Also two dimensions of green IC (green human capital, green relational capital) were also found positively related to the EP of the firm.
Practical implications
Policymakers should devote their attention to the preservation and enhancement of their employees' knowledge as green human capital is possessed by the employees. Furthermore, managers must exchange information with key stakeholders to better understand and resolve their environmental concerns. Organizational leaders must also ensure the implementation of GHRM policies that, in turn, improve the EP with the aid of green IC.
Originality/value
The current research contributes to the literature by defining green IC as an antecedent and GHRM as an intervening variable for EP. In addition, this study underlines the significance of GHC as a valuable intangible asset for the achievement of environmental sustainability. It also illustrates the importance of GRC, which creates an exchange partnership with the stakeholders to promote corporate environmentalism.
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Mavis Yi-Ching Chen, Long W. Lam and Julie N.Y. Zhu
In this study, the authors employ an intellectual-capital based view of the firm to examine the relationship between three bundles of human resource development (HRD) practices…
Abstract
Purpose
In this study, the authors employ an intellectual-capital based view of the firm to examine the relationship between three bundles of human resource development (HRD) practices (i.e. developmental, constructive and collaborative HRD practices), three dimensions of intellectual capital (i.e. human capital, organizational capital and social capital), and organizational performance improvements. Specifically, the authors investigate the mediating role of intellectual capital in the relationship between HRD practices and changes in organizational performance.
Design/methodology/approach
The authors randomly distributed questionnaires to 1,000 HR executives of Taiwanese firms to assess the firms' HRD practices and intellectual capital. Firm performance data in terms of return on assets (ROA) were obtained from the Taiwan Economic Journal (TEJ). To test the model, the authors used the longitudinal data over three years from 213 firms in Taiwan.
Findings
The results show that human capital and social capital mediate the relationship between HRD practices (i.e. developmental and collaborative HRD practices) and organizational performance improvements in terms of return-on-assets growth.
Originality/value
This study adds to the empirical evidence regarding whether or not investment in HRD practices can lead to positive changes in financial performance.
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The term “social innovation” refers to interorganizational activity ostensibly designed to address environmental issues. Green intellectual capital (IC) has been considered to be…
Abstract
Purpose
The term “social innovation” refers to interorganizational activity ostensibly designed to address environmental issues. Green intellectual capital (IC) has been considered to be a vitally important mechanism for companies to move towards green production. By adopting the Intellectual capital-based view (ICV) as the underpinning theory, this study aims to investigate the green intellectual capital and social innovation tie-up.
Design/methodology/approach
A quantitative research approach was adopted in this study. The mail survey was used to collect data from managers of 509 manufacturing units operating in J&K, India. The study model was tested using structural equation modeling (SEM).
Findings
Based on the SEM results, the key factors that significantly influence social innovation were green human capital and green structural capital. The results also posited that green relational capital was not significantly related to social innovation.
Originality/value
As revealed by the existing literature, no similar work has been done yet. Therefore, this study's originality lies in its exploration of green intellectual capital (IC) and social innovation interplay in an environmentally sensitive sector, manufacturing. Besides, this study offers insights to academics and practitioners in the manufacturing sector, especially in emerging economies.
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The purpose of this paper is to analyze business model (BM) and intellectual capital (IC) of a firm with a focus on their common elements. The common bases in the field of…
Abstract
Purpose
The purpose of this paper is to analyze business model (BM) and intellectual capital (IC) of a firm with a focus on their common elements. The common bases in the field of strategic management for these two concepts are, among others, resource-based view, knowledge-based view, intellectual capital-based view, dynamic capabilities, and configurational approach. It indicates areas in which these two concepts can benefit from each other, e.g. in classification of components, their configuration, or dynamic approach. This general review examines the following research questions: What are the common concepts for the BM and IC? What are their common components? What does the dynamic approach to IC and BM mean?
Design/methodology/approach
The Web of Science™ Core Collection database was selected for the period 1975-2014 and the Journal of Intellectual Capital (JIC) indexed in Scopus® (Elsevier) was incorporated into the analysis for the period it had been indexed by Scopus (1990-2015). These databases were selected because they offer a reliable overview of historical data regarding journals, articles, and citation impact. The key filter criteria were the presence of the phrases “business model” or “intellectual capital” in the article title, abstract, and key words in order to narrow down the selection to the most appropriate results for the research area.
Findings
This paper investigates two concepts from the point of view of their underpinnings in management, definitions, and components, as well as value creation. Analysis of the foundations in management allows the author to present a cohesive model, which depicts a comprehensive approach to analysis of these two concepts. Many common elements have been identified and investigated.
Originality/value
First, it provides an indication of the common underpinnings of the analyzed concepts within the framework of strategic management and proposals for their development toward resource, knowledge, and IC accumulation, combination and heterogeneity-based views. Second, it presents an analysis of the BM and IC components, showing common elements between them. Third, it provides a description and analysis of dynamic view of BM and IC components in a value creation context.
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Enrique Claver-Cortés, Patrocinio Carmen Zaragoza-Sáez, Hipólito Molina-Manchón and Mercedes Úbeda-García
Based on the literature devoted to family firms and the intellectual capital-based view of the firm, the purpose of this paper is not only to identify the most important human…
Abstract
Purpose
Based on the literature devoted to family firms and the intellectual capital-based view of the firm, the purpose of this paper is not only to identify the most important human capital intangibles owned by family firms but also to show a number of indicators that can help measure them.
Design/methodology/approach
A qualitative case-study-based research approach was adopted taking as reference: 25 family firms belonging to different sectors; previous works existing in the literature; and the intellectus model.
Findings
The present study identifies ten intangibles associated with the human capital of family firms and shows 60 indicators that can be used to measure them. It additionally provides empirical evidence and gives examples of these intangibles through the analysis of 25 international family firms.
Research limitations/implications
The difficulty in collecting all the human capital intangibles of family firms; the problems associated with the creation of accurate indicators; and those specific to the research methodology adopted.
Practical implications
Identifying the human capital intangibles of family firms and their indicators can help managers become aware of their importance, and this will consequently help them improve their management. This could be an interesting starting point to value these intangibles in the balance sheet as well as to draw comparisons between family and non-family organisations.
Originality/value
The framework provided by family firms sheds light on several intangibles specific to these firms – precisely for their condition as “family” firms. Those intangibles – human capital intangibles being especially highlighted in this study – provide the basis for the achievement of competitive advantages.
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Mariia Molodchik and Carlos Maria Jardon
The purpose of this paper is to theoretically justify the link between the endowment of intellectual capital (IC) and product novelty, and to find empirical evidence for such a…
Abstract
Purpose
The purpose of this paper is to theoretically justify the link between the endowment of intellectual capital (IC) and product novelty, and to find empirical evidence for such a link for small and medium-sized enterprises (SMEs) in the Russian business environment.
Design/methodology/approach
The study implements an intellectual capital-based view and the concept of novelty proposed by Schumpeter to highlight the crucial role of knowledge for transition to a higher level of competition. Drawing on a literature review, the authors determine three specific components of IC: foreign human capital, information and communication technology (ICT) capital developed at an international level and cooperation with foreign partners in order to pinpoint a premier position on the next level of the market. For empirical testing of the proposed model, a data set comprising more than 1,400 Russian manufacturing SMEs was used. Estimations were performed with the help of a principal component analysis and ordinal logistic regression.
Findings
The findings reveal that higher (IC) endowment promotes the level of product novelty. For Russian manufacturing SMEs, the most important is R&D capital. At the same time, ICT capital developed at an international level and cooperation with foreign partners contribute significantly to the probability of transition to a new market level.
Research limitations/implications
The study employs cross-sectional data that restrict the analysis of innovation dynamics.
Practical implications
The study appears to have policy implications for the development of governmental programmes for Russian SMEs such as the creation of IC awareness, training for IC management, special programmes for R&D support and ICT capital accumulation.
Originality/value
This paper proposes a new approach for investigating the “knowledge-innovation” link, shifting the focus from a general analysis of product innovation to a level of novelty for product innovation. This is the first empirical study of the relationship between IC components and the level of product novelty for SMEs in the context of the Russian business environment.
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