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1 – 10 of over 3000Ehsan Kordi, Mohammadreza Abdoli and Hassan Valiyan
With the emergence of the basis of intellectual capital, competitive advantage was considered as the focus of competitive strategies, and the knowledge resulting from this…
Abstract
Purpose
With the emergence of the basis of intellectual capital, competitive advantage was considered as the focus of competitive strategies, and the knowledge resulting from this approach became the basis for the development and strategic directions of companies in various fields of the company such as finance and accounting. The purpose of this study is sustainable intellectual capital reporting framework and evaluation of key examples in the context of capital market companies.
Design/methodology/approach
The methodology of this study was exploratory from the point of view of the developmental result and based on the type of objective and qualitative and quantitative basis was used to collect the data. The statistical population in the qualitative part was university experts and in the quantitative part financial managers of capital market companies. Data collection tools were interviews in the qualitative part and fuzzy scales and language comparison checklists in the quantitative part. Therefore, first through three stages of coding, the dimensions of the model were identified, and based on the fuzzy Delphi analysis, the reliability level was determined through the average between the first round and the second round of Delphi. Finally, through the default tests, the appropriate fuzzy model was first determined, and then hierarchical fuzzy analysis based on TODIM's approach was used to determine the most favorable axis of sustainable intellectual capital reporting.
Findings
The results in the qualitative part indicate the existence of 3 categories and 6 components and 39 conceptual themes in the form of a six-dimensional model. In the quantitative part, the results showed that by confirming the dimensions identified through fuzzy Delphi analysis, the most desirable axis of intellectual capital reporting is the component of technological capital reporting, which can play a more effective role in sustainable reporting.
Originality/value
This study, relying on the importance of the consequences of sustainable intellectual capital reporting, tries to evaluate the consequences of this field of financial reporting due to the lack of a coherent theoretical framework about capital market companies. In addition, the framework presented in this study promotes integrated thinking for firms to it would provide some level of incentive to those charged with governance concerning the voluntary compliance with the sustainable intellectual capital reporting framework.
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Maqsood Ahmad, Qiang Wu and Muhammad Sualeh Khattak
This study aims to explore the mechanism by which intellectual capital and corporate social responsibility (CSR) influence the sustainable competitive performance of small and…
Abstract
Purpose
This study aims to explore the mechanism by which intellectual capital and corporate social responsibility (CSR) influence the sustainable competitive performance of small and medium-sized enterprises (SMEs), with the mediating role of organizational innovation in an emerging economy.
Design/methodology/approach
The data collection was conducted through a survey completed by 208 owners and top managers operating in the service, trading and manufacturing sector SMEs, positioned within twin cities of Pakistan. Structural equation modeling (SEM) was utilized for data analysis.
Findings
The results of the study suggest that intellectual capital and CSR have a markedly positive influence on the sustainable competitive performance of SMEs. The organizational innovation appears to mediate these relationships.
Originality/value
This study pioneers research on the links between intellectual capital, CSR organizational innovation and sustainable competitive performance of SMEs. The current research contributes to the literature by defining intellectual capital and CSR as an antecedent and organizational innovation as an intervening variable for the sustainable competitive performance of SMEs. In addition, this study underlines the significance of intellectual capital and CSR activities as valuable intangible assets for the achievement of sustainable competitive performance of SMEs.
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Behrooz Ghlichlee, Elnaz Mohammadkhani and Amir Hatami
The purpose of this paper is to examine the relationship between knowledge-enhancing HR practices, intellectual capital and sustainable competitive advantage in knowledge-based…
Abstract
Purpose
The purpose of this paper is to examine the relationship between knowledge-enhancing HR practices, intellectual capital and sustainable competitive advantage in knowledge-based firms.
Design/methodology/approach
A quantitative approach was used to conduct the present study. The respondents were sampled from knowledge-based firms in Iran. Overall, 320 managers in 157 firms were selected using convenience sampling. A structural equation model was employed for testing the hypotheses.
Findings
The study confirmed that knowledge-enhancing human resource (HR) practices established a very strong connection with intellectual capital. The results further disclosed a positive relationship between intellectual capital and firms' competitive advantage. A mediated relationship between knowledge-enhancing HR practices and firms' competitive advantage through intellectual capital was also affirmed.
Research limitations/implications
The study was conducted in knowledge-based firms in Iran, which limits the generalizability of the research findings. Therefore, future studies should be carried out with samples from other contexts. Moreover, as the study was cross-sectional, the causal relationships could not be inferred directly.
Practical implications
The paper underscored the importance of intellectual capital in improving knowledge-enhancing HR practices and firms' competitive advantage. It suggests to human resource managers to make the organizational arrangements to design knowledge-enhancing HR practices, thereby developing the intellectual capital that brings competitive advantage to knowledge-based firms.
Originality/value
The results of this study contribute to advance research on the intellectual capital literature by trying to explain how intellectual capital as a mediator variable can influence the relationship between knowledge-enhancing HR practices and sustainable competitive advantage.
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Khushbakht Hina, Muhammad Khalique, Jamal Abdul Nassir Shaari, Shazali Abu Mansor, Sundas Kashmeeri and Mohd Rafi bin Yaacob
This research attempts to assess the role of green intellectual capital components with respect to the sustainability business performance of manufacturing SMEs in Malaysia.
Abstract
Purpose
This research attempts to assess the role of green intellectual capital components with respect to the sustainability business performance of manufacturing SMEs in Malaysia.
Design/methodology/approach
Empirical data for this study were gathered through structured questionnaire forms, from entrepreneurs, managers, and decision-makers of manufacturing, small and medium enterprises. A sample of 500 individuals from 170 manufacturing SMEs from Malaysia was participated. Partial Least Squares (PLS) Structural Equation Modelling technique was used to examine the impact of green intellectual capital on the sustainability business performance of SMEs.
Findings
Results expressed that green intellectual capital has a positive significant impact on the sustainability business performance of manufacturing SMEs in Malaysia. Results also posited that the three components such as green customer capital, green technological capital, and green spiritual capital were supported while green human capital, green structural capital, and green social capital were not supported.
Practical implications
The present study inspects how entrepreneurs, managers, and policymakers should practice the concept of green and sustainability to attain maximum benefits from green intellectual capital to increase the sustainability business performance of their organizations.
Originality/value
This pioneering research produces a comprehensive theoretical model of green intellectual capital, supporting the current literature where similar works have been yet. This theoretical model will guide entrepreneurs and managers of SMEs to measure green intellectual capital in SMEs. Despite the significant contribution, this study offers insights to researchers, academicians and practitioners to mitigate environmental destruction and to achieve the sustainable business performance of SMEs in Malaysia and developing countries.
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Hui Zhang and Shaoheng Li
This paper examines the direct and indirect effects of CEO intellectual capital on sustainable growth of small and medium-sized enterprises (SMEs) in China.
Abstract
Purpose
This paper examines the direct and indirect effects of CEO intellectual capital on sustainable growth of small and medium-sized enterprises (SMEs) in China.
Design/methodology/approach
It adopts a quantitative approach based on 3,474 unbalanced panel data in 836 Chinese listed SMEs from 2008 to 2017.
Findings
The findings reveal a significant positive relationship between CEO intellectual capital and sustainable growth of SMEs. The findings also reveal that dual innovation (exploitative innovation and exploratory innovation) has a partial mediating effect on the relationship.
Practical implications
It further provides an original contribution to identifying and testing the mediating effect of dual innovation on the relationship between CEO intellectual capital and sustainable growth of SMEs.
Originality/value
In contrast to most of the extant literature, which considers intellectual capital as a whole at the organizational level or focuses on employee intellectual capital, this paper highlights the role of CEO intellectual capital for SMEs’ growth. It provides an original contribution to identifying and testing the mediating effect of dual innovation on the relationship between CEO intellectual capital and sustainable growth of SMEs.
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Hussein-Elhakim Al Issa, Tahir Noaman Abdullatif, Joseph Ntayi and Mohammed Khalifa Abdelsalam
This research aims to examine the role of green intellectual capital (GIC) dimensions in promoting sustainable healthcare as reflected by sustainable performance. The mediating…
Abstract
Purpose
This research aims to examine the role of green intellectual capital (GIC) dimensions in promoting sustainable healthcare as reflected by sustainable performance. The mediating effect of green absorptive capacity (GAC) and moderating role of environmental turbulence were also explored.
Design/methodology/approach
Structural equation modeling was utilized for hypotheses testing of a survey data set of 387 at healthcare organizations operating in Iraq. The data were collected using purposive sampling with expert judgment from senior managers and professionals.
Findings
Contrary to previous studies, the findings showed that only green human and relational capitals predict green performance and only green human capital predicted economic performance. GAC was related to green human capital, green structural capital and performance, and played a significant mediating role on the relationships.
Research limitations/implications
Even though the research was limited to one region of a single country, Iraq, GAC can be modified by managers to enhance GIC for sustainable healthcare performance. This action must be viewed in terms of the future timing of the impact while managers display strong conviction for sustainability commitment. Managers will find GRC least associated with performance, but that GIC dimensions work best in unison.
Originality/value
The examination of GIC with GAC as moderated by environmental turbulence contributes nascent theoretical insights in sustainable healthcare.
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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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National intellectual capital is generally considered a strategic advantage for national competitiveness. However, the measurement of intellectual capital across countries for…
Abstract
Purpose
National intellectual capital is generally considered a strategic advantage for national competitiveness. However, the measurement of intellectual capital across countries for comparison purposes appears to receive little attention. This study aims to use a new index of national intellectual capital (INIC) to examine the relationship between national intellectual capital and national competitiveness.
Design/methodology/approach
This paper uses the INIC, developed by Vo and Tran (2021), to measure, compare and contrast differences in the level of national intellectual capital across 104 countries. INIC comprises the most crucial intellectual capital components: human capital, structural capital and relational capital. Various economic and social indicators are used as the proxies for these components of intellectual capital. Principal component analysis is used to derive INIC.
Findings
The results indicate that during the study period the level of national intellectual capital gradually increased. Europe has attained the highest level of national intellectual capital, whereas Africa has achieved the lowest level. This study’s findings confirm a close relationship between the national intellectual capital level and the national income level. Among the ten biggest countries, the USA achieved the highest national intellectual capital level, and China has significantly improved its cumulative level. Finland achieved the highest level of national intellectual capital in the world. National intellectual capital enhances a country’s competitiveness.
Practical implications
Findings in this study shed light on an international comparison of intellectual capital across countries and understanding how national intellectual capital contributes to and improves national competitiveness. Policymakers can consider and use these findings to support the accumulation of national intellectual capital and boost national competitive advantage, especially low-income countries and emerging markets.
Originality/value
To the best of the authors’ knowledge, this is the first study to estimate a degree of national intellectual capital around the world and examine its impact on national competitiveness based on publicly available data.
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Jiaqi Liu, Haitao Wen, Rong Wen, Wenjue Zhang, Yun Cui and Heng Wang
To contribute to achieving the Sustainable Development Goals, this study aims to explore how to encourage innovative green behaviors among college students and the mechanisms…
Abstract
Purpose
To contribute to achieving the Sustainable Development Goals, this study aims to explore how to encourage innovative green behaviors among college students and the mechanisms behind the formation of green innovation behavior. Specifically, this study examines the influences of schools, mentors and college students themselves.
Design/methodology/approach
A multilevel, multisource study involving 261 students from 51 groups generally supported this study’s predictions.
Findings
Proenvironmental and responsible mentors significantly predicted innovative green behavior among college students. In addition, creative motivation mediated the logical chain among green intellectual capital, emotional intelligence and green innovation behavior.
Practical implications
The study findings offer new insights into the conditions required for college students to engage in green innovation. In addition, they provide practical implications for cultivating green innovation among college students.
Originality/value
The authors proposed and tested a multilevel theory based on the ability–motivation–opportunity framework. In this model, proenvironmental and responsible mentors, green intellectual capital and emotional intelligence triggered innovative green behavior among college students through creative motivation.
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Adil Riaz, Martin Cepel, Alberto Ferraris, Khurram Ashfaq and Shafique Ur Rehman
Sustainability issues are crucial in today’s competitive environment. The integration of technology plays a vital role in the attainment of sustainability objectives. The study…
Abstract
Purpose
Sustainability issues are crucial in today’s competitive environment. The integration of technology plays a vital role in the attainment of sustainability objectives. The study aims to investigate the relationship between green intellectual capital (IC), green information systems (IS), green management initiatives (GMI) and green technology adoption in light of natural resource-orchestration theory (ROT). Moreover, digital technology adoption mediates between green IC, green IS, GMI and sustainable performance. Finally, digital transformation strategy is used as a moderator between green technology adoption and sustainable performance.
Design/methodology/approach
A sample of 484 managers from automobile manufacturing companies was used in this study to evaluate the proposed relationships using the Structural Equation Modeling (SEM) methodology.
Findings
Findings reveal that green IC, green IS and GMI significantly influence green technology adoption. Besides, green technology adoption plays a crucial role in improving sustainable performance. Moreover, green technology adoption significantly mediates between green IC, green IS, GMI and sustainable performance. Finally, a digital transformation strategy significantly strengthens the relationship between green technology adoption and sustainable performance.
Practical implications
The organizations need green technology adoption to address environmental concerns, respond to consumer demand, achieve cost savings and comply with government regulations. Besides, in decision-making, organizations must focus on green IC, green IS, GMI, green technology adoption and digital transformation strategy to boost sustainable performance.
Originality/value
The originality of this study lies in its use of the natural ROT as a framework to examine the impact of multiple green resources on green technology adoption, leading to sustainable performance. Digital transformation strategy is used as a moderator between green technology adoption and sustainable performance. This study provides a comprehensive and integrated perspective on the subject with empirical evidence and relevant insights, contributing to the advancement of the field.
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