Search results

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.

This study aims to analyse the efficiency of public higher education institutions (HEIs) through teaching and learning (T&L), research and technology (R&T) and social responsibility (SR) activities. It also aims to assess the external factors influencing the efficiency of T&L, R&T and SR, and influence of this efficiency on sustainable regional economic growth and innovation intensity.

The empirical approach is based on a two-step data envelopment analysis to compare the efficiency of 23 Portuguese public HEIs, using a Tobit regression, to assess the influence of the factors affecting HEI efficiency which in turn affects regional sustainability and innovation.

The results lead to the following conclusions: HEIs with better SR efficiency are situated in large urban centres; an insular location is positively associated with HEIs’ T&L and SR efficiency; HEIs’ T&L and SR efficiency positively influence regional gross domestic product (GDP); and HEIs’ R&T efficiency positively influences R&D in regional GDP.

This study offers implications in the domain of sustainable regional growth. The study recommends that the policies of HEIs should concentrate on developing activities that meet the needs of the region. It also emphasizes the need to invest in recruitment of qualified lecturers and researchers, and creation of relevant PhD positions. The study also emphasizes the need for government actions to consider the most disadvantaged regions and create infrastructure to attract new companies and people.

This study contributes to the existing literature on the efficiency of HEIs by considering the efficiency of not only T&L and R&T but also SR. It also analyses the influencers of both HEIs’ efficiency and regional development.

The purpose of this paper is to analyze the influence of intellectual capital (IC) on sustainable economic and financial performance (EFP) and value creation (VC) in Brazilian companies.

Based on finance and accounting theories, a quantitative and descriptive long-term study was carried out in the companies listed on the Brazil Stock Exchange and Over-the-Counter Market (B3), covering 20 years period.

The results indicate that IC positively influences profitability, corporate return and organizational value sustainably; the most intangible-intensive Brazilian companies listed on B3 presented more robust results than the least intangible-intensive; and IC contributes to a systematic increase in EFP and VC over time.

Using a well-established metric, the IC-INDEX, the IC and its effects were measured, obtaining theoretical contributions (expanding the understanding of the IC influence in sustainable EFP and VC from a long-term perspective – one subject still unexplored in the literature); and empirical (increasing the understanding of the IC’s role as a driver of competitiveness, performance and organizational value).

This study increases the understanding of the theoretical and practical effects of IC, also providing a competitive benchmarking process to access sustainable EFP and VC of companies and their industries.

The originally applied and validated proposal extends existing theory by offering a set of indicators to scale the contribution of IC to competitiveness from the perspective of long-term (historical) corporate outcomes.