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The paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital.

Case studies of wireless technology companies based in Canada are adopted to examine the interrelationship between intellectual capital components with a resource‐based view as well as deficiencies in their current financial reporting with respect to intellectual capital. An intellectual capital flow statement is proposed in order to capture the necessary characteristics.

This study confirms the inter‐relationship between components of intellectual capital and business growth performance among the selected cases of wireless technology companies. It suggests an “add‐on” disclosure of intellectual capital flow that would enhance the usefulness and predictability of performance.

This study is based on case studies of six wireless technology companies and may not be generalisable to other technology‐based companies.

The paper suggests a disclosure method for intellectual capital that mitigates problems with information asymmetry in technology‐based companies while maintaining harmony with current financial reporting practice.

This paper integrates prior studies and concepts in intellectual capital, technology management and financial accounting theory, aiming to develop an integrated framework for the disclosure of intellectual capital.

With the continued progression towards a more globalized economy, multinational businesses are having increased difficulty in protecting their intellectual properties from theft or infringement. This is most especially true when they have employed their intellectual property in foreign direct investments (FDI) in emerging markets. This paper details many important considerations regarding the security of intellectual properties that have been largely ignored by management in its environmental scanning and decision‐making prior to undertaking FDI. The author proposes an auditing procedure, the cross‐environmental technology audit (CETA), to ensure that all decisions specifically consider intellectual property issues prior to unnecessarily risking it in a foreign venture.

This paper describes a process that integrates business, technology and intellectual capital strategy to identify and exploit business opportunities. It then discusses how business, technology and intellectual capital strategy are linked. The authors introduce a competitive strategy process (or model) which they call Strategy Integration Analysis (SIA). Two examples of the application of SIA by two different technology‐based firms are provided which emphasize the intellectual capital and technology aspects.

Based on institutional theory, this study aims to analyze the influencing mechanisms of the institutional environment in the digital context on technology entrepreneurship.

Using data from the Global Entrepreneurship Monitor, World Bank and World Economic Forum, this study builds a multilevel database covering 79 countries and 97,146 individuals from 2013 to 2017. A mixed-effects logistic regression model with the fixed part and random part was chosen to test the hypotheses in this study. The mixed-effects logistic regression model used in this study includes a random intercept with random effects at the country level, while the robustness test considers a more complex two-level model with a random intercept plus random slope.

The findings indicate that different dimensions of the institutional environment in the digital context have different effects on individual technology entrepreneurship. The analysis shows that exposure to digital networks and innovative culture positively influences technology entrepreneurship. However, intellectual property rights protection has a negative impact on technology entrepreneurship. Furthermore, the government digitalization has different effects on above relationships. When a government digitalization is higher, there will be a weaker positive relationship between exposure to digital networks and technology entrepreneurship. When a government digitalization is higher, there will be a stronger positive relationship between innovative culture and technology entrepreneurship. When a government digitalization is higher, there will be a weaker negative relationship between Intellectual property rights protection and technology entrepreneurship. Finally, the effect of innovative culture on technology entrepreneurship in the digital context is stronger for females than for males.

The aforementioned findings contribute to a better understanding of the theoretical logic underlying digital factors affecting the institutional environment and technology entrepreneurship and act as a reference for the country in terms of raising its scientific and technological levels and promoting economic structure transformation in the digital era.

The purpose of this paper is to discuss educational technologies that meet modern requirements for training and retraining managers. The authors demonstrate the potential of interactive learning technologies in the development of independent thinking of graduates as an example of implementation of Graduate School of Management (GSOM), St Petersburg University, educational programs.

The data in this paper are drawn from a survey by the authors in 2010 of students attending the programs for executives in GSOM (n=49).

The survey reported that intellectual competitions contribute to achieving independence of participants thinking. The most popular intellectual competitions methods are panel discussion (first place); simulation games with varying roles (team‐consultant and team‐client) and case studies (second place), and modeling professional situations with limited information in writing and calculations (third place).

It would be valuable to explore similar questions with a larger sample of program participants as well, as it would be valuable to gather longitudinal data to explore how students’ preferences regarding intellectual competitions methods change, and why.

The authors prove the feasibility of intellectual competition as the technology of training, oriented to the development of independent thinking and creativity of executives and describe the experience of using this technology in business education.

Open innovation is regarded as the driven factor for organizational resilience, but open innovation's role and effect mechanism in leveraging organizational resilience has been limited explored. The purpose of this paper is to investigate the relationships between two types of open innovation and organizational resilience and the mediating effect of intellectual capital on open innovation and organizational resilience.

After a literature review, a research model including open innovation, intellectual capital and organizational resilience is proposed. Survey data are collected from information and communication technologies (ICT) sector in China and analyzed by using partial least squares–structural equation modeling (PLS-SEM) and Bootstrapping procedure to present results of each hypothesis test.

Results indicate that inbound open innovation has a significant and direct impact on organizational resilience, while outbound open innovation has not. In addition, all three dimensions of intellectual capital were significantly correlated with organizational resilience and had mediating roles in the indirect effect of inbound open innovation and organizational resilience. Nevertheless, only social capital played a mediating role in the relationship between outbound open innovation and organizational resilience.

The study explores the relationships among open innovation, intellectual capital and organizational resilience in a comprehensive model, which is the first known study to highlight that open innovation can enhance organizational resilience through intellectual capital, and provides valuable suggestions for improving organizational resilience.

The main aim of the paper is to show the necessary convergence of two promising but under‐explored research fields, intellectics and inventics, into a new one, that of intellectual invention, and to discuss new ways of thinking which can be efficient in building an invention culture.

These purposes are achieved in an interdisciplinary way, in which the various scientific approaches are governed by a philosophical perspective that ensures the conceptual level and the unity of the discourse. The philosophical approach itself is practised in several specific fields and at various levels, being used in order to lay the foundations of a new domain of research. Specific theoretical problems are elucidated through concrete examples furnished by sciences and discussed from the perspective of inventics. Graphical representations help in giving a systemic and integrative perception of complex issues.

The paper defines in a comprehensive way the two partially studied and till now separately conceived research fields; delimitates and characterizes a new domain of study, of crucial theoretical and practical interest; analyses some types of intellectual techniques involved in all sorts of inventive activity; identifies the main new ways of thinking encouraged by the information technologies and shows their forms and manifestations, as well as the new values promoted by their development. There are proposed some improvements on sociological thinking from the perspective of inventive thinking. The emergence of an invention ethics is anticipated as a necessary component of an invention culture.

Proposes a new field of research, that of the intellectual invention, analyses the main instruments of its study and development, and uses the results of different sciences in order to lay the philosophical foundations of invention ethics as part of the future invention culture.

This article is aimed at improving understanding of the possibilities and implications of using patents as a teaching instrument for universities in developing countries in order to enable undergraduate business students to discuss critical issues associated with the commercialization of technological innovations.

This study is based on an explorative case of an experiential teaching exercise involving undergraduate students addressing the development of business plans addressing the commercialization of patents. In this way, we proposed the POSTE model to provide a pathway to knowledge creation by integrating entrepreneurial competences of entrepreneurship competences with existing practices.

Given the complex nature of the patenting process, the experiential exercise proposed by this study contributes to enhance IP commercialization capabilities of undergraduate students by simulating decision-making regarding market size, user requirements, product pricing, competitors, substitute products, time-to-market, product production arrangements and strategic use of the terms of a patent.

One limitation of this research involves the impossibility of completely addressing the venture launch gap. Despite the realistic learning experience based on a real patent, as students do not own the intellectual property rights (IPRs) associated with the patents used in the course, it is not possible to implement the business models developed during the course.

Since patent documents are freely available and companies are increasingly dependent on intellectual property (IP) assets to remain competitive, our study provides evidence that patents can provide a rich source of information that can be used to simulate venture creations by taking into consideration economical, strategical, and legal skills needed to bridge the technology commercialization gap.

Given the lack of courses addressing intellectual property in the wide majority of Brazilian undergraduate courses, the teaching experience described in this study contributes to raise the sense of urgency for the commercialization of patents among college students, as a means of turning technology into business.

Despite of the growing correlation between IP and competitiveness, teaching methods relying on IP data, such as patents, industrial designs and trademarks, in research institutions located in developing countries have received limited treatment in the extant literature.

Universities, as providers of knowledge and technology, have a key role in society based on knowledge. The purpose of this paper is to identify and describe the technological innovation centers (TICs) of the federal universities of Minas Gerais, Brazil, verifying if federal institutions of higher education in the state are meeting the attributions outlined in the Innovation Act.

In order to achieve the proposed objective, each one of the public and federal universities in the state of Minas Gerais, Brazil, was outlined as analysis units. The data sources used for this study are intrinsically secondary and were collected from the websites and TICs of each university.

As a result, it was found that all universities have TICs, and are inserted into the State Intellectual Property Network. Those aspects show that the universities have been searching for structure themselves by the new entrepreneurial mission of today’s educational institutions.

As noted in the literature, more research is needed to examine the efficiency and professionalism of TICs in the entrepreneurial activity of universities because the institutionalization of TICs is still recent and many TICs are currently in an improvement phase of their activities.

This study focuses on intellectual capital (IC) as a driver of better business performance. Recent studies suggest that a set of variables may mediate this relationship. This research discusses the mediating role of dynamic capabilities, network competence, technological capabilities, absorptive capabilities and innovation performance between intellectual capital and business performance.

The conceptual model is tested using a sample of 533 Portuguese firms by means of a structural equation model.

It confirms that intellectual capital impacts business performance. Moreover, this only happens indirectly through the mediating chain defined by the variables dynamic capabilities, network competence, technological capabilities, absorptive capabilities and innovation performance.

This study analyzes new mediator variables between the dimensions of the intellectual capital and Portuguese business performance.