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This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.

To examine the relationship between human capital and financial of Islamic banks, 23 empirical studies having sample of 15,607 are considered for the meta-analysis. Moreover, different measures related to financial performance including return on assets (ROA), return of equity (ROE) and Tobin’s Q have been taken as moderating for further subgroup analysis.

The results of meta-analysis reveal a positive correlation between human capital and financial performance with an effect size of 0.268. The subgroup analyses showed significant positive associations of human capital with ROA and ROE, insignificant with Tobin’s Q.

This study suggests Islamic banking should prioritize human capital development, maintain consistency and adopt a long-term perspective. Future research should consider context-specific factors and harmonize human capital and financial performance measurements for consensus.

The purpose of this study is to propose and explore a conceptualization of decisional capital that is suitable for early career teachers.

This study uses exploratory factor analysis on a sample of early career teachers to examine a literature-derived conceptualization of decisional capital.

The factors that emerged support the literature-derived conceptualization. A subsequent confirmatory factor analysis on a second sample of early career teachers offers additional evidence for the proposed conceptualization. An exploration of the underlying factor structure comparing results across four competing models (i.e. unidimensional, correlated factors, second order, and bifactor) suggests that a second order factor explains the variance across the three proposed factors well. We conclude that this second order factor is decisional capital.

This is the first study that examines the discrete elements of decisional capital. Understanding these discrete elements is an avenue for investigation into the development of decisional capital beyond the acknowledgment that it takes time to develop.

This study examines factors that influence organizations’ choices of an internal human capital development strategy and an external human capital acquisition strategy. The human resource architecture indicates that organizations will use different human capital acquisition strategies. Following the resource-based view, human capital theory and the human resource architecture, we examine factors that impact the choices of different human capital acquisition strategies.

We examine these important human capital decisions in the context of Major League Soccer. Data to test the hypotheses were collected from a variety of publicly available sources. We tested the hypotheses with regression analyses.

We find that while organizations employ both internal and external human capital strategies, organizations may have one dominant human capital strategy and the other strategy may be used to supplement the human capital needs of organizations. Additionally, our results indicate that organizations with an older workforce tend to use an internal human capital development strategy, while higher performing organizations are less likely to use an internal human capital development strategy.

This study makes contributions by examining the choices between internal and external human capital strategies and factors that influence the choice of an internal or external human capital strategy.

The purpose of paper one of the two‐article series exploration of human capital assessment is to examine the strategies by which library administrators can assess and benefit the human capital performance of their library and to lay the groundwork for the discussion of the strategic challenges of assessing and valuing human capital in article two.

This paper uses a literature review to identify potential strategies and metrics for library administrators to assess human capital productivity.

Human capital is an increasingly essential element of organizational performance assessment. Effectively assessing library staff expenditures (which generally receives the largest expenditure allocations within the library's budget) and the resulting performance generated by the staff, who are the primary knowledge tools and providers of the library's services, is an ever increasing possibility to account for greater amounts of tangible and intangible organizational performance. Library administrators have multiple options for developing effective strategies and metrics by which to assess their libraries human capital performance.

Developing an effective human capital assessment process as a standard component of the library's performance and budgetary assessment processes would benefit libraries and their administrators by increasing the organizational performance information available for resource allocation decisions regarding library staff development, recruitment, and retention in the larger overall management decision making and planning processes.

Data on shift‐working, annual hours and employment are used to derive alternative measures of capital utilisation in seven countries. There is a positive relationship between utilisation and capital intensity, and utilisation levels in developing countries are significantly higher than in industrialised countries. Inter‐country comparisons of capital productivity are made by comparing industries with similar levels of capital per production worker. It is shown that output per input of capital services in some developing countries is half that of comparable industries in industrialised countries. However, the higher levels of utilisation in developing countries partially offset these low values for the productivity of capital services. Data on labour productivity and earnings are combined to measure labour costs per unit of output and thus throw light on the overall competitive position of industry in the different countries.

Developing intellectual capital and knowledge management measuring systems are two fast growing research areas. Many companies are striving to be known as knowledge organizations and have started measuring and analyzing organizational intellectual capital indicators based on what has been reported in the literature. Very little effort has been made to standardize the measurement and reporting of these indicators with most organizations using very general components. This article discusses a research study that sets out to gain an understanding of management attitudes to the measurement of intellectual capital. The study was conducted with 36 top management participants with at least 20 years of experience in a service‐related industry in Australia. This research investigates the relationship between the perception of the importance of measuring intellectual capital indicators and the level of understanding of these indicators. The strategic implications of understanding the measurements are also discussed within the context of the attitude of top management.

The purpose of this paper is to highlight the relevance of intellectual capital for IT companies in general and, specifically, to analyze the importance of adequately managing intellectual capital in small IT companies.

Two small successful IT companies (one in Spain, another in Finland) are studied, in order to reach a better understanding of how intellectual capital is managed in small companies.

The companies analyzed show the dynamic relationships among the three sides of intellectual capital, and the challenges that managers have to face both to take the advantage of all these connections and mitigate its possible negative effects.

All three areas of intellectual capital (human, social and organizational) require special attention, especially in small knowledge‐intensive companies. Furthermore, the structural embeddedness of social capital seems to develop by following an emergent pattern, especially in small companies where organizational borders do not hinder it. The relational embeddedness of social capital – especially maximizing the spread of knowledge in a company and minimizing the risk of key competence walking out through the door – requires a conscious action from the management and use of work‐rotation techniques.

The paper demonstrates that small companies, even without the organizational resources of the large companies, can however be successful in managing the intellectual capital if their managers are aware of its potential, and understand the idea of the intellectual capital. The paper can help the managers of these kind of companies to know this potential as well as the way to manage it.

The literature shows several intellectual capital models. Nevertheless, there is little empirical evidence about the building blocks that form intellectual capital in practice. The purpose of this paper is to test the widespread categorization of human capital, structural capital, and relational capital with a survey applied to high‐technology firms from Spain.

Factor analysis was conducted with a sample of 49 firms (larger than 50 employees).

The results indeed demonstrate the existence of three main components of intellectual capital that, in general, fit the dominant structure proposed by other authors.

Before moving into an internationally accepted system for classification and measurement of intellectual capital, future research should seek a geographical and industrial agreement about the main components of this construct. In that direction, our empirical evidence provides only the experience of Spanish high‐tech firms; this experience could be different in other countries or industries.

In this paper, managers interested in the field can find a useful guidance for structuring an intellectual capital balance sheet, taking the three proposed components as main dimensions, and the items of the survey as a measurement tool for analyzing the intellectual strengths and weaknesses of their firms.

Academics can also benefit from this research, taking it as a basis for replication studies about intellectual capital in other countries and/or industries. This article presents one of the first empirical tests of the theoretically accepted components of intellectual capital.

Uses a model of technical change embodied in capital equipment to analyse average labour productivity growth. Determinants of productivity growth identified in this analysis are: (1) the rate of labour‐saving technical change; (2) the differential in the rates of change of wages and the rental price of capital; and (3) the rate of growth of industry productive capacity. Finds evidence that each of the identified factors has a positive and statistically significant relationship to average labour productivity growth in a cross‐section of Australian manufacturing industries.

This is the second of two papers on the benefits and challenges of human capital assessment. The purpose of this paper is to review the most common challenges that library administrators may encounter when developing and implementing a human capital assessment process in their libraries and offer suggested counter‐responses to reduce implementation challenges.

This paper uses a literature review to identify potential challenges and resolutions for library administrators who are developing and implementing human capital assessment. In reviewing human capital assessment from the literature from both outside and within the library profession, it is hoped that the most common challenges can be identified to allow library administrators an effective opportunity to plan and account for these challenges during development and implementation.

Human capital assessment is an increasingly essential element of organizational performance assessment for library administrators. There are several types of common challenges in developing and implementing human capital assessment processes: a lack of consensual operational definitions and assessment values for human capital valuation and assessment, complexity of process, subjectivity in application, and misaligned information needs of mid‐level administrators. However, if these development and implementation challenges can be reduced or eliminated through prior planning and aligning the valuation and assessment processes to the organization and its assessment information needs, there are multiple potential benefits for library administrators who wish to assess the human capital of their library.

Identifying the implementation challenges of human capital assessment for library administrators could reduce the initial challenges of in assessing the human component of the library's performance in meeting stakeholder's needs and accountability concerns.