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Article
Publication date: 16 March 2021

Y.P. Tsang, C.H. Wu, W.H. Ip and Wen-Lung Shiau

Due to the rapid growth of blockchain technology in recent years, the fusion of blockchain and the Internet of Things (BIoT) has drawn considerable attention from researchers and…

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Abstract

Purpose

Due to the rapid growth of blockchain technology in recent years, the fusion of blockchain and the Internet of Things (BIoT) has drawn considerable attention from researchers and industrial practitioners and is regarded as a future trend in technological development. Although several authors have conducted literature reviews on the topic, none have examined the development of the knowledge structure of BIoT, resulting in scattered research and development (R&D) efforts.

Design/methodology/approach

This study investigates the intellectual core of BIoT through a co-citation proximity analysis–based systematic review (CPASR) of the correlations between 44 highly influential articles out of 473 relevant research studies. Subsequently, we apply a series of statistical analyses, including exploratory factor analysis (EFA), hierarchical cluster analysis (HCA), k-means clustering (KMC) and multidimensional scaling (MDS) to establish the intellectual core.

Findings

Our findings indicate that there are nine categories in the intellectual core of BIoT: (1) data privacy and security for BIoT systems, (2) models and applications of BIoT, (3) system security theories for BIoT, (4) frameworks for BIoT deployment, (5) the fusion of BIoT with emerging methods and technologies, (6) applied security strategies for using blockchain with the IoT, (7) the design and development of industrial BIoT, (8) establishing trust through BIoT and (9) the BIoT ecosystem.

Originality/value

We use the CPASR method to examine the intellectual core of BIoT, which is an under-researched and topical area. The paper also provides a structural framework for investigating BIoT research that may be applicable to other knowledge domains.

Details

Journal of Enterprise Information Management, vol. 34 no. 5
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 1 June 2001

Josep María Viedma Marti

Researchers in the area of strategic management agree on the key role of knowledge as a source of sustainable competitive advantage, but very few know how to manage knowledge that…

2543

Abstract

Researchers in the area of strategic management agree on the key role of knowledge as a source of sustainable competitive advantage, but very few know how to manage knowledge that produces value or intellectual capital in an efficient way. Intellectual capital benchmarking system (ICBS) is trying to fill this gap using benchmarking techniques, and facilitating the process of learning from the best competitors. ICBS is at the same time a new strategic management method and a new strategic management tool that allows companies to benchmark core competencies or intellectual capital against world class best competitors of the same business activity. When using ICBS in an orderly systematic and repetitive way, we obtain competitiveness balance sheets that complement and perfect financial balance sheets and lead companies to leveraging intellectual capital. The system has been tested and successfully implemented in more than 30 European enterprises.

Details

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

Keywords

Book part
Publication date: 26 September 2017

Monica Lee

Philosophical reflection is a reflection of a school’s organizational structure. This study employs formal and computational methods to examine closely the culture/structure…

Abstract

Philosophical reflection is a reflection of a school’s organizational structure. This study employs formal and computational methods to examine closely the culture/structure duality in the Frankfurt School’s formation and fragmentation over several decades by examining the homology between its social and conceptual networks.

On the one side, I produce social structural data from archival research on the Frankfurt School’s set of social relations. On the other side, I use computer-assisted textual analysis to produce concept maps of key texts by the same thinkers. Analyzing these networks jointly, I then investigate the dyadic social and cultural processes that contributed to the school’s fragmentation and show that:

  1. The Frankfurt School’s social structure and idea structure were positively correlated over three decades as the school moved from an era of social and intellectual coherence to an era of fragmentation.

  2. While we normally imagine the duality of structure and culture as a positive correlation between social and cultural relations, it can also appear as a strong negative correlation. Leo Löwenthal’s expulsion from the school is such a case. As a peripheral member, Löwenthal’s attempt to engage more strongly with the school’s core ideas was interpreted as presumptuous and low quality by core members who strictly policed the social and intellectual structure of the school. As a result of his ambition, Löwenthal was expelled.

The Frankfurt School’s social structure and idea structure were positively correlated over three decades as the school moved from an era of social and intellectual coherence to an era of fragmentation.

While we normally imagine the duality of structure and culture as a positive correlation between social and cultural relations, it can also appear as a strong negative correlation. Leo Löwenthal’s expulsion from the school is such a case. As a peripheral member, Löwenthal’s attempt to engage more strongly with the school’s core ideas was interpreted as presumptuous and low quality by core members who strictly policed the social and intellectual structure of the school. As a result of his ambition, Löwenthal was expelled.

This paper develops a semantic network approach to analyzing the relation between structural and cultural ties while illustrating the complex ways in which cultural and structural facets of a philosophical school develop in a duality.

Details

Structure, Content and Meaning of Organizational Networks
Type: Book
ISBN: 978-1-78714-433-0

Keywords

Article
Publication date: 1 September 2004

José María Viedma Marti

In knowledge economy, companies and organizations build sustainable competitive advantages not only relying on their internal intellectual capital but also on the intellectual

3608

Abstract

In knowledge economy, companies and organizations build sustainable competitive advantages not only relying on their internal intellectual capital but also on the intellectual capital of other companies, organizations and institutions and specifically on those of the cluster, microcluster or territory where the company is located. This kind of intellectual capital, basically external and of a relational nature is one of the main constituents of the networked organization and from now on will be called as Social Capital because it is embedded in the social fabric (texture) of the nearby environment. Social Capital Benchmarking System is both a new management method and a new management tool, that identifies, audits and benchmarks the resources and capabilities or the social capital, existing in alternative cluster locations that are necessary to develop the specific network organization that each particular business model requires. The system has been successfully piloted in five European enterprises.

Details

Journal of Intellectual Capital, vol. 5 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

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: 1 April 2004

Robin Roslender and Robin Fincham

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession. A…

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Abstract

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and practitioners endeavour to account for the hidden value that the intellectual capital concept denotes, and its pivotal role in the value creation process. To date, many of the most instructive advances have emanated from Scandinavia, reflecting these societies' sustained interest in necessity of accounting for the worth of employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian and European enquiries have added to the momentum of the intellectual capital accounting project, whilst affirming its links with contemporary debates about the information society, intangibles, knowledge management and business reporting. This paper reports and discusses some of the findings of a recently completed field study of intellectual capital accounting developments in the UK, funded by one of the professional accountancy bodies. Drawing on a series of semi‐structured interviews, it documents how senior managers in six knowledge‐based organisations view intellectual capital and related developments, their evolving attempts to respond to the challenges these present, and their progress in measuring and reporting their performance in these areas.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 April 2021

Mohammadreza Esmaeili Givi, Mohammad Karim Saberi, Mojtaba Talafidaryani, Mahdi Abdolhamid, Rahim Nikandish and Abbas Fattahi

The Journal of Intellectual Capital (JIC) celebrated its 20th anniversary in 2020. Therefore, the present study aims to provide a general overview of the history and key trends in…

Abstract

Purpose

The Journal of Intellectual Capital (JIC) celebrated its 20th anniversary in 2020. Therefore, the present study aims to provide a general overview of the history and key trends in this journal during 2000–2019.

Design/methodology/approach

Two types of citation and textual data during a 20-year journal period were retrieved from the Scopus database. The citation structures and contents were explored based on a combination of bibliometric analysis, altmetric analysis and text mining. The journal themes and trends of their changes were analyzed through citation bursts, mapping and topic modeling. To make a better comparison, the text mining process for the topic modeling of the IC field was performed in addition to the topic modeling of JIC.

Findings

Bibliometric analysis indicated that JIC has experienced a remarkable growth in terms of the number of publications and citations over the last 20 years. The results indicated that JIC plays a significant role among IC researchers. Additionally, a large number of researchers, institutes and countries have made contributions to this journal and cited its research papers. Altmetric analysis showed that JIC has been shared in different social media such as Twitter, Facebook, Wikipedia, Mendeley, Citeulike, news and blogs. Text mining abstract of JIC articles indicated that “measurement,” “financial performance” and “IC reporting” have the relative prevalence with increasing trends over the past 20 years. In addition, “research trends” and “national and international studies” had a stable trend with low thematic share.

Research limitations/implications

The findings have important implications for the JIC editorial team in order to make informed decisions about the further development of JIC as well as for IC researchers and practitioners to make more valuable contributions to the journal.

Originality/value

Using bibliometric analysis, altmetric analysis and text mining, this study provided a systematic and comprehensive analysis of JIC. The simultaneous use of these methods provides an interesting, unique and suitable capacity to analyze the journals by considering their various aspects.

Details

Journal of Intellectual Capital, vol. 23 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 1 October 2006

G.E. Swartz, N‐P. Swartz and S. Firer

The debate on the determinants of firm value is ongoing; and the increasing gap in the book‐to‐market ratio (Lev & Sougiannis 1999) has yet to be explained in the financial…

Abstract

The debate on the determinants of firm value is ongoing; and the increasing gap in the book‐to‐market ratio (Lev & Sougiannis 1999) has yet to be explained in the financial literature. This article contributes to the debate by examining whether intellectual capital measured using the value added intellectual coefficient (VAICTM) (Pulic 1998) contributes to the explanation of the book‐to‐market ratio. This study used Ohlson’s 1995 valuation model and JSE Securities Exchange (SA) (JSE) data in an attempt to identify whether the book value of assets, accounting (accrual) earnings and VAICTM explain the behaviour of South African share prices. The panel data least squares model results indicate a significant relationship between share prices three months after year end, and abnormal earnings, abnormal cash dividends, book value of assets, the capital employed coefficient, and the human capital coefficient.

Article
Publication date: 12 January 2015

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…

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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.

Details

Journal of Intellectual Capital, vol. 16 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 1 June 2000

Alberto Carneiro

Is concerned with human value management, examines the relationships between organizations’ competitiveness, innovation advancements, and knowledge management and presents a set…

20791

Abstract

Is concerned with human value management, examines the relationships between organizations’ competitiveness, innovation advancements, and knowledge management and presents a set of considerations regarding how these relationships affect strategic management and the formulation of competitive strategies. By considering how knowledge development is related with personal characteristics and personal development, this article attempts to provide useful insights on the linkages between innovation and competitiveness. These considerations point out the importance of knowledge development and the role of knowledge management in order to assure competitiveness. This work proposes also a conceptual model, with special focus on the relationships between knowledge management, competitiveness, and innovation. The major factors are presented and directions for future research are suggested according to the proposed model.

Details

Journal of Knowledge Management, vol. 4 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

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