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This study aims to determine the contributing factors to technical knowledge valuation at the related quadruple levels of commercialisation, including the idea, benchtop technical knowledge, prototype technical knowledge and commercialised technical knowledge, and then classify the factors by the valuation objectives.

The study method is descriptive-causal, and documentation tools of published scientific research articles in authentic local and international journals were used to extract the contributing factors to technical knowledge valuation. Moreover, the Likert spectrum-based questionnaire is used to determine the weight of each determined component. On the other hand, hierarchical analysis is used based on the extracted results from the distributed classification questionnaire among scholars to determine the allocable weight of each component.

The results indicate that at the idea step, the highest ranks among the contributing factors to technical knowledge valuation are for the indicators of innovation rate enhancement, novelty, creation of new products, profitability growth and dependence decline. In the benchtop technical knowledge step, the indicators of profitability growth, product quality enhancement, novelty, production risk drop, innovation rate enhancement, production costs drop, product price competitiveness and independence from rare machinery have the highest impact coefficients on valuation. Moreover, the prioritisation of factors in prototype technical knowledge shows that the indicators of productive risk decline, infrastructure, decrease in product delivery time, productivity growth and profitability growth are the most critical factors in technical knowledge valuation. Finally, profitability growth factors, production cost drop, productive risk drop, creating a new product, product price competitiveness and dependence decline determine the most valuable technical knowledge in the commercialisation phase.

The most salient innovation of the study involves the development levels of technical knowledge in the commercialisation cycle for determining the contributing factors to technical knowledge valuation and using multivariate decision-making methods to classify the so-called factors. The major limitation can be the context of the study because the paper was carried out by Iranian assessors and specialists using the experiences, opinions and approaches of opinion leaders based on the dominant social, cultural and accounting background of a developing country, not a developed one.

This paper is applicable because it elucidates the technical knowledge valuation factors for managers and owners of technological and knowledge-based companies to facilitate value determination and register the technical knowledge of innovative products in financial statements for the logical presentation of available intangible assets in the economic unit. Besides, in the high-tech area, collecting information from the contributing factors to technical knowledge valuation provides an opportunity to support intellectual property rights and facilitate transaction processes. Finally, in legal areas, in cases of breaching intellectual property rights relative to technical knowledge, the determination of technical knowledge value provides a solid basis for estimating the damage rate.

This study aims to examine the relationship between audit committee (AC) effectiveness and firm performance (FP) with the moderation of knowledge intensity while observing the varying effect of each AC characteristic’s influence on its effectiveness.

This study examines 133 companies covering five years from 2016 to 2020 using the partial least squares-structural equation model and weighing AC effectiveness-related characteristics through multiple regression between AC characteristics and the AC effectiveness construct.

The results indicate that the knowledge intensity of the firms negatively influences the relationship between their AC effectiveness and FP, implying that the ACs are not sophisticated enough to monitor the knowledge component of the firm’s assets. Among AC characteristics, six attributes have a significant positive impact, two have a negative impact and three have no significant influence on AC effectiveness while influencing FP.

Apart from guiding the regulators, managers and other stakeholders to choose an appropriate mix of AC characteristics for enhancing FP, the study contributes to the existing literature by providing evidence that ACs are ineffective in monitoring the knowledge assets of the company compared to physical assets.

This study is pioneering in investigating the moderation role of knowledge intensity on the relationship between AC effectiveness and FP. While providing a comprehensive and holistic view of AC effectiveness by considering 11 AC characteristics’ individual as well as aggregate effects on FP, it removes the obsolescence of earlier research in the Indian context owing to the latest regulatory reforms.

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 assess the knowledge-sharing risks and controls in the government sector from the knowledge workers’ perspective.

This qualitative study combines two techniques. First, the study uses the Delphi technique to identify the risks and rank them. Second, the study used a follow-up interview approach to identify the needed controls to mitigate these identified risks.

The Delphi study revealed the top knowledge-sharing risks are related to organizational and individual risks. Furthermore, the study identified the top controls that needed to mitigate these identified risks from technology, process and people dimensions. The study findings suggested that implementing controls on people and processes is the most important, and the focus must be on them, especially in the government sector.

The study offers several practical implications for the government sector to establish a knowledge-sharing risks management strategy. Such study has been given little attention in previous research, especially in developing countries.

Grounded in dynamic capabilities theory, this study aims to examine how dynamic capabilities and a transactive memory system (TMS) can build the resilience of service organizations and improve their financial performance. Limited studies examine the link between a TMS and organizational resilience.

The authors test a theoretical model on a sample of 350 UK service firms that were impacted by the COVID-19 pandemic and analyze the data using partial least square structural equation modeling.

Results highlight the positive effects of a TMS and dynamic capabilities on organizational resilience. Only a TMS and organizational resilience have direct positive effects on financial performance.

To the best of the authors’ knowledge, this is the first study to ascertain the influence of a TMS on organizational resilience in service firms following adversity.

Till now no study has been undertaken which test the knowledge management processes for creating dynamic capabilities on the basis of organization structures with interpersonal trust as an important variable. This paper serves as a preliminary study proposing an integrated conceptual model that unmistakably unifies the notions of knowledge management and dynamic capability.

Through an exhaustive literature review, the study explores the role of knowledge management in building dynamic capabilities within the organizations. Through the available literature, authors have attempted to study the relevance of knowledge management against the backdrop of Structuration theory.

Through their proposed framework, authors posit that the structural elements of an organization set the tone for knowledge management within the organization. Organizations face dynamic challenges from the external environment, and in absence of interpersonal trust the creation of dynamic capabilities becomes difficult.

First, the current study enriches the growing research interest in Knowledge management. Second, the study connects Knowledge management and interpersonal trust within the organizations, which in turn is influenced by the structure of the organization. Structures created in the organization decide the direction, quality and quantity of knowledge sharing within the organizations both through social systems and through formal reporting systems. Thus, this paper serves as a preliminary study proposing an integrated conceptual model that unmistakably unifies the notions of knowledge management and dynamic capability.

Remote working has brought forward many challenges for employees as the phenomenon is still new for most employees across the globe. Some of these challenges may be addressed by the recent adoption of digital technologies by organizations. In this vein, our study explores the impact of digital platform capability on the creativity of employees through the mediating mechanism of explicit and tacit knowledge sharing.

The data were gathered from higher education institutes (HEIs) in a developing country, Pakistan which recently saw a major disruption during the Covid-19 pandemic. The proposed hypotheses were tested through Structural Equational Modeling (SEM) and the results confirmed our hypotheses.

The findings confirmed that the digital platform capabilities impact both tacit and explicit knowledge sharing among these remote employees. Likewise, the results also supported the mediating role of both explicit and tacit knowledge sharing on the creativity of these remote workers.

Our results are significant as they confirm the impact of digitalization on remote workers’ creativity predisposition. We thus advance the academic debate on the problems of knowledge sharing in remote working. We prove that digital capabilities outweigh the challenges created due to new forms of work driven by the pandemic. It further highlights the important areas to focus on while planning human resource policies in the new normal.

This study aims to test the relationship between knowledge sharing and employee engagement. In particular, the mediating and moderating roles of competency development and social climate, respectively, are also the focus of this research.

Of self-completed questionnaires collected from luxury hotels in India, 507 are usable for data analysis. The structural equation modelling (SEM) was used to examine the proposed hypotheses.

The structural equation modeling–based results illustrate a positive significant association between knowledge sharing and employee engagement. Also, there is a significant support to establish the mediating effect of competency development and the moderating effect of social climate on this relationship. The expansion of competencies of employees achieved through knowledge sharing leads to higher engagement.

This work is carried out in Indian hospitality sector and may not be generalizable to other cultural settings.

This study’s results add to the knowledge sharing scholarship by envisaging a possible association with an employee attitudinal outcome, i.e. employee engagement.

To the best of the authors’ knowledge, this is one of the first studies to unravel the social processes through which knowledge sharing enhances competency development, and subsequently employee engagement, mainly through the influence of social climate.

The purpose of the article is to examine the concepts of knowledge management strategies, innovation and service quality in information technology companies that have research and development (R&D) departments in the technoparks of research universities.

The research was carried out in information technology companies with R&D departments in the technoparks of universities. Due to the “innovation” focus of the research, 302 engineers were selected by random sampling from engineers working in information technology companies in technoparks, and the prepared scale was sent to them via e-mail. In total, 302 units of data were subjected to path analysis and mediation effect analysis using the SmartPLS program.

In the research, it is supported by hypotheses that both knowledge management strategies and organizational innovation have a positive effect on the success of service quality and product innovation in information technology companies with R&D departments. At the same time, it can be explained as a result of analysis that innovation capability has both an independent and an intermediary variable effect.

Considering the limitations of the research, it is not correct to generalize the results of the analysis because the research was conducted only in information technology companies located in technoparks, and the data were collected from engineers working in these companies. For this reason, it is recommended that similar studies that are planned to be conducted in the future should do their research by taking this situation into account. At the same time, it is recommended to carry out future studies in different sectors and to bring the results obtained to the literature by comparing them.

The importance of information is increasing in technology-oriented companies where competition is increasing. Companies that cannot go beyond imitation or offer similar products and/or services cannot compete with their competitors in a competitive environment. The fact that companies can be successful in a competitive environment is supported by hypotheses as a result of the analysis that they need to develop organizational innovation and knowledge, as well as develop innovation capability at the same time.

The research is an original study in terms of examining the R&D departments of information technology companies operating in the technoparks of universities. Innovation and knowledge management strategies are examined within the scope of the research model by collecting data from information technology companies with R&D departments.

This study aims to explore how the three types of human resource (HR) practices, encapsulated in the ability, motivation and opportunity (AMO) model, foster a learning organizational culture (LOC). In doing so, the authors evaluate the centrality of knowledge sharing (KS) in mediating this relationship.

A quantitative survey is undertaken to collect data from managers working in organizations operating in the UK. The authors use several statistical techniques to assess the psychometric properties of the measures and test the hypotheses using multiple regression executed with Preacher and Hayes’ Process macro.

The findings show that the AMO HR practices significantly facilitate the development of a LOC in the workplace, and KS among organizational members amplifies the effects of these HR practices in the process.

A LOC functions as an important source of organizational performance and effectiveness. It enhances the absorptive capacity of the organization to capture, share and transfer knowledge to optimize work. Hence, developing a culture that nurtures organizational learning could be a priority for managing HR. This study, therefore, extends the understanding of the role of AMO HR practices in fostering a learning culture – thus, providing managers with the essential knowledge to improve performance. The study also enriches the literature on HR practices, KS and LOC by integrating these three variables into a unifying framework.