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Purpose: This study aims to investigate the relationship between Islamic governance and the social performance of Islamic banks, pioneering a new aspect in terms of the impact of the National Shariah Board (NSB) on the social performance of Islamic banks. The essential body in the Islamic banks in charge of Islamic governance is the Shariah Supervisory Board (SSB). Therefore, in this study, the authors explore how the characteristics of the Shariah board and Islamic governance mechanisms influence the social performance of Islamic banks. Design/methodology/approach: Panel data methods are applied to the annual data of 43 banks from 14 countries over the period 2012–2018 to explore the impact of Islamic governance on Islamic banks' social performance. The authors have used all available bank annual reports in the given period. Social performance is measured by Maqasid al-Shariah (in terms of the goals of the Islamic moral economy) index using a comprehensive evaluation framework. Islamic governance is represented by the improved Islamic Governance Score (IG-Score) index, which measures the quality of Islamic governance in Islamic banks. In the research, the authors also introduce the frequency of SSB meetings in IG-Score. Findings: The findings suggest a strong link between Islamic governance and the social performance of Islamic banks, illustrating the importance of the Shariah board in achieving maqasid. On the other hand, the research discovered that NSBs are inefficient and the existence of NSB can jeopardize the social performance of Islamic banks. The results of this research imply valuable recommendations for Islamic banks that are keen to improve their social performance. Originality/value: Besides investigating the impact of SSB governance on the social performance of Islamic banks by using an improved IG score index, to the best of the authors' knowledge, this is the first study that investigates the impact of NSBs on the social performance of Islamic banks. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to examine the extent to which a firm is able to leverage its information system (IS) innovativeness to improve supply chain resilience through developing and employing its analytics capability. It further considers how this mediating effect of analytics capability can be enhanced by internal and external integration. Design/methodology/approach: Building on the logic of organizational information processing theory, a mediated moderation model is developed and tested using structural equation modeling and partial least squares regression based on survey responses from 247 working professionals. Findings: The results indicate that IS innovativeness improves a firm's supply chain resilience through enhanced analytics capability, with higher levels of internal and external integration further strengthening the effects of this mediating relationship. Originality/value: This study is among the first to empirically test the effects of IS innovativeness and analytics capability on supply chain resilience and to examine the impacts of internal and external integration as key factors affecting the strength of these relationships. The findings complement existing literature through providing new insights into the linkage between IS strategy and supply chain resilience and highlighting the importance of relationships throughout the supply chain to enhance the efficacy of a firm's analytics capability within this domain. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated reporting to its providers of financial capital using evidence from Brazil. Design/methodology/approach: This paper is based on a systematic literature review in the Scopus, Web of Science and Google Scholar databases in the period from 2005 to 2020. Interpretive content analysis is used in 42 documents identified to explore nonfinancial drivers to demand by providers of financial capital, which are classified according to the capitals nonfinancial suggested by the integrated report (IR). Then, the results are evaluated by Brazilian professional investors in a focus group. Findings: The members of the focus group do not consider the IR relevant to investment decision and neither the information about natural capital nor social capital. They highlighted two nonfinancial drivers of value not identified in the previous literature. Research limitations/implications: The focus group is limited by subjects' availability and by the participants' number. But its results represent initial discussions on the subject in the Brazilian context. Practical implications: The results of this study have value, principally, to investors, target audience of IR, because it aligns your demands with the IRs content, improving its usefulness. Originality/value: To the best of the authors' knowledge, this manuscript is the first study to investigate the perception of Brazilian professional investors about the importance of the IR in investment decision-making and to identify content relevant to the financial capital provider's investment decision, which can improve the usefulness of IR. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate how organizational culture (OC) and transformational leadership (TL) affect corporate social responsibility (CSR) performance (environmental performance and social performance) and financial performance (FP) in the context of the Italian manufacturing sector. Grounded in resource-based view theory, this study explores how these factors influence sustainable firm performance. Design/methodology/approach: Data gathered from 260 employees were analyzed to examine the multidimensional aspects of CSR, encompassing social and environmental sustainability. Findings: The findings highlight the pressing need for sustainable firm performance in the existing environment, supporting the hypothesis that firms achieve sustainable and FP through the recognition of TL and OC. Moreover, a positive and significant relationship between CSR performance and FP was established, underscoring the strategic importance of integrating CSR initiatives into core business practices. This study offers valuable insights for both academia and firms, providing theoretical and practical implications that underscore the importance of cultivating a robust OC to drive performance enhancements. Originality/value: This study is novel because it is one of the first, to the best of the author's knowledge, to analyze the relationships between TL, OC and performance components associated with CSR. [ABSTRACT FROM AUTHOR]

Purpose This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to discover whether the quality of voluntary reporting practice was improving over time, measuring lagged-mean ICD quality score against possible determinants of management disclosure practice.Design/methodology/approach Mean ICD quality score, and associated frequency data, was measured against possible determinants of managers’ disclosure practice. The dependent variable was an 18-item classification of ICD based on Sveiby’s Intangible Assets Monitor (Sveiby, 1997). Data collected from S&P Capital IQ database were used to compare ICD disclosure quality with possible drivers: competition (capital intensity); performance (profit and market returns); monitoring (audit firm and ownership); and control variables (revenue and leverage).Findings Mean voluntary disclosures of internal capital and external capital lower the quality over time using paired sample t-test comparison against 2003 as a base year. The lowest quality disclosure was about human capital, and the highest quality was about internal capital. Individual disclosure items within internal, external and human capital classification showed that internal capital items (intellectual property, corporate culture, management processes and financial relations) and external capital item (customers) were the significant contributors. Investigation of drivers using Spearman’s correlation against lagged ICD data showed that performance (relative market returns) and monitoring (ownership diffusion) were significant drivers of voluntary ICD, both in expected and unexpected ways.Originality/value Voluntary ICD quality and quantity are rarely measured in the same paper. The findings are unique and interesting especially for innovative Australian R&D firms when compared to recent findings for a larger sample of French companies. [ABSTRACT FROM AUTHOR]

Focuses on corporate culture management as an area where ethical concern and analysis has been weak. Justification of corporate culture management as an essential ingredient for the success of companies; Absence of evidence supporting a consequentialist ethics; Areas where ethical issues might arise in the process of corporate culture change.

Purpose: Social media are emerging as the ideal channel for building one-to-many communication and disseminating intellectual capital (IC) information. Their rise is bringing out new research challenges to investigate the implications of their use. However, there needs to be more research contributions relating to the financial benefits of using social media for IC disclosure (ICD). This study aims to bridge this gap by analyzing, under the lens of signaling theory, the effect of ICD through Twitter on firm value. Design/methodology/approach: This study is based on a content analysis of tweets disseminated by 262 companies aimed at examining the amount of IC information disclosed and on a regression analysis aimed at analyzing the impact of this type of information on firm value. Findings: Empirical results show that a large ICD via Twitter favors an increase in firm value. They also demonstrate that disclosing information relating to the three IC dimensions positively affects the firm value. These findings suggest that actively and comprehensively communicating IC information via Twitter can help improve the perception and evaluation of the company by investors and other stakeholders. Research limitations/implications: This study offers empirical evidence about the financial benefits associated with using social media as disclosure tools by companies. It also enriches the literature on the relationship between ICD and firm value and consolidates the goodness of the signaling theory as an ideal theoretical perspective to frame the relationship between IC information and firm value. Practical implications: This study offers important managerial implications for firms and investors. In light of the significant financial benefits, firms should use social media to disclose IC information and should seek to increase their visibility on such platforms to convey the information to a greater number of users. Investors should also heed social media when gathering IC information, combining the analysis of these platforms with that of traditional corporate documents. Originality/value: This study enriches the limited literature on ICD via social media and extends knowledge about the relationship between IC information and firm value. In this regard, the originality also lies in the individual analysis of the impact of the three IC dimensions on firm value. [ABSTRACT FROM AUTHOR]

Purpose: Explaining the sources of the differences in social performance among Islamic banks (IBs) is the motivation for this research. Consequently, the purpose of this paper is to investigate the relationship between the development of Islamic finance regulation, the development of an Islamic financial system, the proportions of affected Muslim populations and the level of competition, on the one hand, and the social performance of IBs, on the other. To the best of the authors' knowledge, this is the first study that investigates the impact of the development of regulation and the Islamic financial system on the social performance of IBs. Design/methodology/approach: A balanced panel of annual data for 40 banks from 13 countries is applied, spanning 2012–2018. A social performance index with eight dimensions is constructed and measures the social performance of IBs. The index based on qualitative and quantitative data derives from IBs' annual reports and financial statements. The linear scaling transformation method articulates the quantitative dimensions of the index. In hypotheses testing, the authors use OLS, LSDV, FEM and Random Effect Model to estimate Model (1) and panel-corrected standard errors with Prais–Winsten transformation to estimate Model (2). Findings: This unique research confirms the positive impact of the development of Islamic finance regulation on the social performance of IBs. The results show that the development of Islamic finance regulation is consistently significant on all standard significance levels. IBs' age and the presence of Muslim populations in the country are also significant in most estimators. Research limitations/implications: The results of this research highlight a significant value for regulators, shareholders and the management of IBs. Without proper regulation, these banks can hardly operate under the principles and expectations of the Islamic moral economy. Originality/value: This is pioneering research that explores the development of Islamic finance regulation and market concentration as a determinant of social performance of IBs. Development of Islamic finance regulation has proved significant in all estimated models, which confirms that a new variable has been discovered among determinants of the social performance of IBs. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to investigate the impact of leadership styles on different organizational outcomes and value structure such as: overall business performance, working style, motivation and trust of employees, management efficiency and corporate culture in the context of Vietnamese small and medium enterprises (SMEs). Design/methodology/approach: The authors perform a qualitative analysis and gather data by conducting conversational semi-structured interviews with 51 SME managers from different industries. Data were analyzed using a step-by-step approach following Creswell. Findings: The study explores the effects of leadership styles on various organizational outcomes. Given the features of SMEs, it sheds light on the significance of leadership styles in changing work environment, increasing staff retention, and promoting the viability of SMEs. It also discusses the selection of leadership styles in accordance with Vietnamese culture. Practical implications: This study has practical implications on human resource management in the context of SMEs. SME managers, training providers and support agencies may utilize the research outcomes to raise the awareness of SMEs leaders. Based on the research findings, appropriate training programs should be developed to assist managers in tackling major problems. Originality/value: Although several previous studies have tried to investigate the influence of leadership styles on organizational outcomes, this is the first research to explore the topic in the context of SMEs and in conjunction with the Vietnamese culture. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to seek to contribute to the field of workplace play by introducing the notion of social ludic activities (SLAs) as a specific form of play in organizations. Design/methodology/approach – The conceptualization of SLAs is built upon insights from the practice and organizational play literatures. Findings – SLAs can be deployed not only for productively engaging with work but also as an instrument to resist authority, boycott work or challenge firm contingencies. The particular enactments of SLAs may be influenced by how employees perceive and interpret the organizational climate (i.e. corporate culture, management style, job design and task complexity, and intra-firm interactions) in which they are embedded. Practical implications – The recognition that emergent forms of play may be conducive to the generation of valuable outcomes without managerial intervention can save managers’ time and efforts required for dealing with potential employees’ resistance. Taking advantage from spontaneous manifestations of play implies understanding the logic of players and creating favorable corporate contexts for the emergence of SLAs rather than attempting to interfere in the natural experiences of flow. Originality/value – SLAs are conceived as an alternative form of organizational play that is a priori unselfconscious and emergent, inherits autotelic and rational dimensions from prior views of play, draws upon practice insights, and represents the employee perspective. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to develop an interpretive structural modeling (ISM) model to investigate the critical success factors (CSF) and the extent of CSF's influence in the implementation of lean industry 4.0 in manufacturing supply chain. Design/methodology/approach: The study has been carried out with the help of the latest literature followed by brainstorming sessions with experts. The experts were the managers from the industries, assistant professors, and research scholars from academia working in this domain. Finally, a structured model is formed using ISM methodology for the analysis of the CSFs followed by matrice d'impacts croisés multiplication appliquée á un classment (MIAMAC) Analysis for the validation of the model. Findings: The study identifies robotics, virtual and augmented reality and cloud computing as the main CSFs which are responsible to drive all the identified CSFs. However the CSF professional training and development (PTD) has been identified as the weakest driver but having the highest dependent power. Research limitations/implications: The study has included nine CSFs and the contextual relationships between the CSFs are based on the knowledge and experience of the experts, which may be biased. Moreover, the paper has covered the ISM approach, and the same thing can be validated using the fuzzy-ISM and other multi-criteria decision-making (MCDM) techniques. Originality/value: This investigation of the CSFs in the lean industry 4.0 is original and the identified CSFs are the result of the literature reviews and an extensive discussion from the experts. The paper uses the complete experience of the respective experts to make this work more effective and original. [ABSTRACT FROM AUTHOR]

Purpose: A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based on sustainability outcomes and impacts as part of the corporate reporting framework. Design/methodology/approach: This paper draws on the United Nations Sustainable Development Goals (UN SDGs) and targets for preparing a reporting framework. It uses Gaia Theory and the Theory of Distributive Justice constructs that align with sustainable development principles to delineate a reporting approach. Findings: Frameworks that promote sustainability reporting have increasingly embraced UN SDGs but overly focus on performance promoting inter-firm comparisons. This framework introduces principle-based sustainability reporting where firms demonstrate their chosen contribution to sustainable development using 17 UN SDGs as goal posts. Research limitations/implications: This conceptual paper presents theoretical constructs that future research can empirically validate to enhance sustainability reporting. Practical implications: This principle-based sustainability reporting framework is implementable for corporate reporting, where sustainability reporting integrates with the financial and economic intellectual capital reporting frameworks. Social implications: This framework highlights the importance of acquiring and using resources to distribute justice and fairness. It is a joint project between firms and stakeholders. Originality/value: This framework promotes integrated thinking for firms to engage in principle-based sustainability reporting and provides a roadmap for sustainability reporting using the SDG Compass logic model. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to identify SHRM (strategic human resource management) essential practices for the TQM (total quality management) program regarding an Indian tire manufacturing company and formulate an inclusive interrelationship to prioritize them. Design/methodology/approach: Semistructured interview with ten experts from the company was made to give SHRM practices scores. The SLR (systematic literature review) and TOPSIS (technique for order of preference by similarity to ideal solution) techniques are used to establish the model for 12 key practices and rank them afterward. Findings: The findings clearly show that strategic planning and staffing, teamwork and leadership development have appeared as the top three essential practices. Simultaneously, performance measurement and evaluation, work design and analysis and promotion are identified as the bottom three practices. These essential practices are identified as contributing attributes. Practical implications: The findings prioritize the SHRM practices as contributing attributes that help other tire manufacturing industries identify their key practices. Moreover, it provides the necessary inputs comprised of ten experts' decisions to become more active and well prepared. Originality/value: The novelty of this study is to identify the key practices by using SLR and measured by the TOPSIS method to rank and consider a tire manufacturing company as a case-based approach to gain high productivity and competitive advantage. [ABSTRACT FROM AUTHOR]

Purpose - This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package. Design/methodology/approach - A range of published works is reviewed to explore the nature of management control. Findings - The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations. Research limitations/implications- This is not an empirical investigation of management control. Originality/value - The framework presented in this article is useful to both practitioners and researchers of management control. [ABSTRACT FROM AUTHOR]

Purpose: The study aims to analyse the impact of Industry 4.0 implementation on supply chains and develop an implementation framework by considering potential drivers and barriers for the Industry 4.0 paradigm. Design/methodology/approach: A critical literature review is performed to explore the key drivers and barriers for Industry 4.0 implementation under four business dimensions: strategic, organisational, technological and legal and ethical. A system dynamics model is later developed to understand the impact of Industry 4.0 implementation on supply chain parameters, by including both the identified driving forces and barriers for this technological transformation. The results of the simulation model are utilised to develop a conceptual model for a successful implementation and acceleration of Industry 4.0 in supply chains. Findings: Industry 4.0 is predicted to bring new challenges and opportunities for future supply chains. The study discussed several implementation challenges and proposed a framework for an effective adaption and transition of the Industry 4.0 concept into supply chains. Research limitations/implications: The results of the simulation model are utilised to develop a conceptual model for a successful implementation and acceleration of Industry 4.0 in supply chains. Practical implications: The study is expected to benefit supply chain managers in understanding the challenges for implementing Industry 4.0 in their network. Originality/value: Simulation analysis provides examination of Industry 4.0 adoption in terms of its impact on supply chain performance and allows incorporation of both the drivers and barriers of this technological transformation into the analysis. Besides providing an empirical basis for this relationship, a new conceptual framework is proposed for Industry 4.0 implementation in supply chains. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to develop and psychometrically assess an individual's perception of their work unit's psychological sense of community (PSOCw) scale. This new scale is designed to capture the unique characteristics of a contemporary work unit that might include current practices such as hot-desking and workers located in physically separate locations. Design/methodology/approach: This paper develops and then psychometrically accesses a new scale designed to better capture the psychological sense of community in a contemporary work unit. Findings: The managerial implications for the PSOCw scale that is a psychometrically sound measure of work engagement, civility and collegiality in a work unit allow managers to audit a work unit based on these three dimensions and then take corrective actions to enhance the work unit's sense of community. Originality/value: The present study adapts previous work on PSOCw to a contemporary work environment where members of a work unit are often in physically separate locations and largely connect virtually. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.Design/methodology/approach The paper compares the content of IC disclosures of matched samples of companies.Findings The findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose more IC information.Research limitations/implications The findings imply that integrated reporting (IR) is likely to increase IC disclosures and also that future IC disclosure research may have to take into account whether companies prepare an integrated report.Practical implications The results will be of interest to the proponents of IC and of IR, including the developers of the IR framework, regulators and companies considering IR.Originality/value This is one of the first studies to assess the influence of preparing an integrated report on the level of IC disclosure. [ABSTRACT FROM AUTHOR]

Purpose The integrated reporting framework seeks to connect a firm's financial and non-financial performance in a single report by displaying how different forms of capital contribute to the firm's value creation. Drawing on impression management and incremental information approaches, the purpose of this paper is to examine how the content and semantic properties of intellectual capital disclosure (ICD) found in integrated reports is associated with firms' performance.Design/methodology/approach All reports by European listed firms from 2011 to 2016 available via the integrated reporting emerging practice examples database are analysed. Content analysis is used to assesses the quality of ICDs, whereas a regression analysis tests the variation in semantic properties of ICDs according to firms' performance.Findings ICDs in integrated reports are mainly discursive, with a backward looking orientation and a limited focus on human capital. On average, more than half of each ICD is conveyed in a positive tone. As the optimistic tone in firms' ICDs increases, so too does their non-financial performance measured in terms of environmental, social and governance aspects. This finding supports the incremental information approach.Originality/value This paper contributes to the current literature on ICDs by introducing new evidence on firms' motivations for non-financial disclosures in integrated reports. By taking a more comprehensive theoretical approach, namely, testing both impression management and incremental information hypotheses, this research extends on prior studies which tested similar relationships in integrated reports but focussed only on the impression management hypothesis. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to explore preparers’ and users’ perception of intellectual capital (IC) usefulness and to examine the significant differences in the usefulness perceptions of IC information and its categories according to sex, age, function, educational level, specialty and professional experience of respondents.Design/methodology/approach This exploratory study drew on a questionnaire survey sent to five groups of preparers and users who were asked to provide their usefulness perception about information on IC and its categories.Findings This paper found that the five preparers and users groups perceive information on IC as well as its three categories as useful for their decision-making purposes. In addition, it concluded that the usefulness perception of IC information does not differ by sex, age, function, educational level and specialty of the respondents, but it differs according to the professional experience.Practical implications To the extent that users perceive IC information as useful, managers are encouraged to disclose more information about this hidden capital in order to improve their transparency. As there are no generally accepted IC reporting guidelines and in order to fill informational gaps between companies and their stakeholders, accounting standards bodies could regulate the IC information disclosure by developing relevant communication standards in accordance with stakeholders’ expectations. They may identify information items that should be considered as a priority by making them mandatory for disclosure purposes, and other items voluntary.Originality/value The paper can be regarded as the first exploratory study to investigate the IC information usefulness from the perspectives of five preparers and users groups in Tunisia, as an example of a developing economy in Africa. [ABSTRACT FROM AUTHOR]

Purpose This study aims to analyse the impact of company performance, company size, ownership structure, board characteristics and other company characteristics on the disclosure of managerial remuneration in 134 listed companies in India from the year 2003 to 2012.Design/methodology/approach A disclosure and compliance index is developed on the basis of 14 statements prepared regarding the disclosure of managerial remuneration in corporate governance reports of companies. The Papke and Wooldridge (2008) approach is adopted to estimate fractional response models, and fractional probit model is estimated using the generalised estimating equation approach, with an independent working correlation matrix to determine the effect of various company attributes on managerial remuneration disclosure.Findings The study shows that company size and the presence of remuneration committee are significantly related with the disclosure and compliance index of managerial remuneration. Remuneration disclosure is found to be time-dependent as time dummies for all years are found to be significant.Research limitations/implications This study highlights the importance of the formation of remuneration committees on corporate boards. The findings of the present study can be used as inputs for promoting better compliance and comprehensive executive remuneration disclosure.Originality/value Nothing concrete in the field of managerial remuneration disclosure (to the best of researcher’s knowledge) has yet been done in an emerging economy such as India. This study aims to address this gap by deriving a disclosure and compliance index for managerial remuneration disclosure and examining the impact of various corporate attributes on it. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to analyse if there is a circular relationship of causality between the labour dimension of corporate social performance (CSP) and corporate financial performance (CFP).Design/methodology/approach The sample is formed by the best companies to work for in Spain according to the labour reputation (LR) ranking developed by MERCO from 2006 to 2013. This study overcomes the limitations of previous studies using the panel data methodology (System generalised method of moments) and the Granger causality test.Findings The results suggest that the labour dimension of CSP cause CFP, but there is not causality in the opposite direction.Originality/value Studies about the relationship between dimensions of CSP and CFP demonstrated that there are divergences in the results depending on the dimension analysed. Despite managers and employees are interested in the impact of labour dimension of CSP on CFP, there are few studies about it and they have important limitations. [ABSTRACT FROM AUTHOR]

Purpose In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of this paper is to conduct a structured literature review (SLR) that assesses the possibilities and limitations of content analysis.Design/methodology/approach To that end, the authors analyze the existing literature on the topic in the main international databases. In all, 74 empirical articles utilizing content analysis as a research methodology for IAD were reviewed. Regarding the selection of sources, the authors should indicate that the SLR performed includes academic studies published in journals or presented at conferences and that are always subject to a double process of anonymous review.Findings The obtained results indicate that despite the frequent use of content analysis in studies on IAD, its use does not meet all expectations.Research limitations/implications The study synthesizes the research on content analysis for the case of information on intangible assets, offering an updated and global framework for future researchers through the SLR.Practical implications Among other problems, the authors found its excessive emphasis on the amount disclosed in the annual report, ignoring other reports in which more information regarding intangible assets is available, such as in the case of the sustainability reports. Furthermore, the use of very different coding systems and its exclusive use without being combined with other methodologies are detected. These aspects affect the quality problems of the sources used, which directly results in the utility of the evidenced findings.Social implications These conclusions allow the authors to conclude on the need to open different lines of study that review the use of content analysis in this topic.Originality/value The work focuses on the quality of disclosures more so than on the quantity, offering a critical view that summarizes the utility of the employment of content analysis for this type of disclosure and its implications for future research on this topic. Despite previous studies, the authors highlight the new insights revealed from IAD research, especially since the seminal paper of Dumay and Cai (2014). [ABSTRACT FROM AUTHOR]

Purpose The construction industry is dynamic and often unregulated due to its complex, project-based nature. This makes the task of implementing human resource management (HRM) functions more difficult than in other economic sectors. This is particularly the case for developing countries which rely on a migrant, casual, and transient workforce. Despite offering flexibility, a transient workforce can lead to unpredictable rates of absenteeism and unsatisfactory productivity. This paper links HRM practices in the construction industry of the developing world to rates of absenteeism across three segments of the construction workforce – foremen, skilled workers, and unskilled workers. The paper aims to discuss these issues.Design/methodology/approach A survey targeting 60 construction sites in Beirut, Lebanon form the basis of the analysis. Within each site, measures of absenteeism for foremen, skilled, and unskilled workers were solicited along with other data on HRM onsite.Findings The results suggest a regression model for worker absenteeism based on tenure of work as well as the absenteeism of workers at the next hierarchical level onsite.Originality/value This study is among the first to show a link between the mechanisms by which construction workers are employed (contract-based foremen vs daily/weekly labourers – both skilled and unskilled) and the rate of absenteeism seen onsite. Given the role of absenteeism in construction productivity, having a good understanding of the underlying causes of absenteeism is critical to the design of mitigating policies. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to develop a rating and scoring tool for measuring small and medium enterprises’ (SMEs) reputation, engagement and goodwill (REG), including internet presence and following on social media, by an exploratory study undertaken in New Zealand.Design/methodology/approach A discrete choice experiment (DCE) applying the PAPRIKA method via an online survey was conducted to determine weights representing the relative importance of six indicators related to SMEs’ REG. Usable responses were received from 159 people involved with SMEs. Cluster analysis to identify participants with similar patterns of weights was performed.Findings The six indicators, in decreasing order of importance (mean weights in parentheses), are: “captured” customer opinions about the business (0.28); contact with customer database (0.19); website traffic (0.16); Google Search ranking (0.15); size of customer database, (0.11); and following on social media (0.11). These indicators and weights can be used to rate and score individual SMEs. The cluster analysis indicates that participants’ age has some influence on their weights.Research limitations/implications Only 159 usable responses for the DCE.Practical implications The indicators and their weights provide a practical and inexpensive tool for measuring SMEs’ REG.Originality/value This is the first study to use a DCE to determine weights representing the relative importance of indicators included in a tool for measuring SMEs’ REG. The tool is innovative because it includes readily available indicators of firms’ internet presence and following on social media. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology (IT) companies of China and India. Design/methodology/approach – The research method adopted for this study is content analysis. The research is limited to the intellectual capital information disclosed in companies’ annual report. The sample for this research is based on 20 IT companies listed by market capitalization listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market. Findings – Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures. The extent of disclosure of both countries is at a relatively high level. The most frequently reported disclosure category in India is external capital, while the least one is human capital. In China, external capital is the most frequently disclosed category, while the internal capital is the least one. Research limitations/implications – The sample size of the study is relatively small. Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices. Practical implications – The findings of this study have implications for policy makers and standard setters for rethinking of inclusion of intellectual capital disclosure in annual reports as compulsory items. This will not only add tot he quality of information but various stakeholders will be able to make an assessment of the values of a firm. Originality/value – Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC. This research tends to extend the literature on IC disclosure. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to report an investigation of local sustainable production in Australia and Sweden aimed at exploring the factors contributing to survival and competitiveness of manufacturing companies. Design/methodology/approach – In Australia, six companies were studied in 2010, with comparisons being made with three of them from earlier projects. In Sweden, eight manufacturing companies were studied on two occasions 30 years apart, in 1980 and 2010. To provide a valid comparative perspective a common format for data collection and analysis was used. Findings – There has been a shift in the nature of competition in both Sweden and Australia due to an increasing complexity of the global business environment as well as changes in technology and customer expectations. Despite the differences in country context, the findings suggest that all the manufacturing companies have a good awareness of the elements of the market environment and the relationships with their competitive strategy. However, in general, the Swedish companies have more experience of managing the risks and benefits from operating in the international environment. Research limitations/implications – The results of the research are based on a relatively small sample of case companies in a limited number of industrial sectors. There are methodology implications for future research in the area. Practical implications – The research results have practical implications for the manufacturing industry, especially for companies operating in a competitive international environment. Originality/value – The paper is based on original case research and comparative analysis of data from different geographical contexts. It contributes to both theory and management practice about the strategic resources, decision choices, competitive environments and firm values needed to address external market demands as well as in building internal capabilities. [ABSTRACT FROM AUTHOR]

Purpose – Contemporary organizations emphasize upon continuous learning to be able to face the environmental dynamism and further build a learning organization. The purpose of this paper is to reflect the conceptual framework of learning organization, integrating variables at individual, team, and organizational levels. Design/methodology/approach – The framework has been devised through the review of literature from 1950s to 2014 using the databases of EBSCO, Emerald, Proquest, Science Direct, and Scopus to ensure the reliability. Findings – The variables are resonant leadership style, knowledge management, intrapreneurship, total quality management (TQM), and supportive learning culture. Resonant leaders are emotionally intelligent leaders who evoke positive emotions among their subordinates through setting an example, ensuring mindfulness, hope, and compassion. Knowledge management is basically creating, transferring, maintaining, and organizing knowledge in organizational repositories. Intrapreneurship is the initiative and risk taken by the employees. TQM is a management practice that promotes total involvement, continuous improvement, and reflexive decisions taken by team members. Supportive learning culture pushes individuals toward a common goal, which is further facilitated, by open communication, affective and cognitive trust, and organic structure. These factors pose as enablers to foster continuous learning among employees. A learning organization, therefore, can establish a strong employer brand by enhancing employees’ emotional attachment and further aides’ attraction and retention of talent. Originality/value – So far, all these important variables have been ignored in the academic literature especially in the context of educational institutes as learning organizations. Also, there is a void in academic literature with respect to integrated model of learning organization. In this way, the paper tries to fill the gap by developing a conceptual framework of learning organization, followed by discussion and managerial implications. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this study is to examine the effect of knowledge management (KM) on manufacturing performance and the relationships among three KM measures, namely, knowledge resources, KM processes and KM factors. It also determined a collective set of KM metrics based on these three measures. Design/methodology/approach – Data were collected using questionnaires posted to 700 manufacturing companies in Malaysia from which 206 usable responses were obtained. The analysis and hypotheses testing were implemented using structural equation modeling. Findings – The results showed that the constructs of knowledge resources, KM processes and KM factors have significant and direct effects on manufacturing performance. In terms of covariance, the results also indicated that these three constructs were correlated with each other. Research limitations/implications – The sample over-represented large firms and the study was a cross-sectional approach that collected data at a single point in time. Practical implications – The results obtained would help managers to better understand the linkage between KM and manufacturing performance. They could use the results to manipulate their KM practices to improve their manufacturing performance. The proposed set of KM metrics could also act as a common language and provide directions for future research. Originality/value – This paper is one of the first empirical studies that has examined the relationship between KM and manufacturing performance. Furthermore, it has investigated the relationships among knowledge resources, KM processes and KM factors. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to establish the extent to which Porter's five competitive forces (PFCF) framework, among other factors drive the choice of response strategies adopted by public universities in Kenya. Design/methodology/approach -- The study design was descriptive and utilized a cross-sectional survey of all the public universities in Kenya by administering a structured questionnaire to the top management team. Additional primary data were collected through observations and interviews. Secondary data were also collected in order to corroborate the data collected from the primary sources. Findings -- PFCF framework influenced the choice of response strategies adopted by the public universities "to a great extent", the most influence being the threat from new entrants. The influence of the choice of response strategies by PFCF framework was independent of the age and category of the universities. Pressure from stakeholders, changes in government policies and regulations, reforms in higher education, unethical response strategies by some universities and university location also influenced the choice of response strategies. Research limitations/implications -- The study collected data from the top management team only; however, other stakeholders could have given additional information not reported here. Further, the research only considered public universities and not all higher education institutions (HEIs) in Kenya, and was cross-sectional, hence generalization and application of the results over a long time, respectively, may be limited. Practical implications -- The value of this study lies in HEIs achieving a competitive advantage and shaping strategic policy direction in the face of changing environment and global commodification of higher education. Originality/value -- Current public universities in Kenya have adopted a business-like approach in their operations in view of changing environment and have adopted coping strategies. Therefore, understanding the factors that influence the choice of response strategies is important for improvement of quality, efficiency and effectiveness as well as in policy formulation and serve as a guide to strategic management. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to examine the extent to which shared values influences organizational effectiveness and the extent to which shared values influences profitability, productivity, and market share. Design/methodology/approach – The correlational study adopted a cross-sectional survey design. Research questionnaires were administered; interviews were held with managers in the organizations studied. A total of 388 managers were randomly drawn from a population of 13,339 managers of all the 24 banks in Nigeria. The independent variable, “shared values” was measured by coordination and integration, agreement, and core values. The dependent variable, organizational effectiveness was measured by profitability, productivity, and market share. The measures used a five-point Likert scale ranging from 1-strongly disagree to 5-strongly agree. Spearman's rank correlation statistical tool was used to test the hypotheses. Findings – The result (ρ=0.555, p<0.05) (see Table II) shows a significant positive relationship between shared values and profitability. The result (ρ=0.504, p<0.05) (see Table III) shows a significant positive relationship between employee involvement and productivity. The result (ρ=0.359, p<0.05) (see Table IV) shows a positive relationship between employee involvement and market share. There is a significant positive relationship between shared values and organizational effectiveness. Research limitations/implications – The results cannot be generalized because the study was carried out only in the banking industry. Not all the questionnaires given out were retrieved. Some respondents were reluctant to give out information about their organizations because of fear that such information will get to their competitors. Relevant literature on the topic of African origin were scarce, thus most of the literature reviewed was from Europe and America. Practical implications – The results imply that increase in the level of shared values in organizations will enhance profitability, productivity, and market share. This means that “shared values” is associated with organizational effectiveness. Originality/value – The study provides increased understanding, prediction, and appreciation of human behaviour. It enables us analyse the relationship that exist between shared values and organizational effectiveness. The study significantly enhances the body of knowledge in this area of management as it provides reliable empirical results that can be used by scholars and practitioners. It will also help to alert managers on the implications of cultivating a culture of sharing values in the organization that can serve as a competitive advantage. The study will be a challenge to further research because of its findings. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to examine intellectual capital reporting patterns of New Zealand companies over a longitudinal period, comparing knowledge intensive companies with traditional product-based companies. Design/methodology/approach - Content analysis was used to examine the intellectual capital reporting of five knowledge intensive companies and five traditional product-based companies listed on the New Zealand Stock Exchange during 2004-2010. Findings - The longitudinal study found that although there was an increase in intellectual capital reporting from 2004 to 2010, there was no strong pattern reflecting a marked increase in reporting over the time period. The findings also show that the level of intellectual capital reporting cannot be determined by the type of organisation. Further, the majority of intellectual capital reporting was found to be in discursive form and only a small percentage of reporting conveyed negative news. Research limitations/implications - The results of this study are limited by the small sample size overall and the small number of companies in both the knowledge intensive and the traditional product-based groups. Practical implications - The research suggests areas that could be considered by regulatory bodies and policy makers when developing more informed intellectual capital reporting guidelines. Originality/value - This research provides a basis for further research, debate and action regarding intellectual capital in both academia and practice. Longitudinal intellectual capital reporting research and distinctions between knowledge intensive and traditional product-based companies have seldom been undertaken. Consequently little is known about the changes in intellectual capital reporting over time or the differences in intellectual capital reporting, if any, between type of company. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to present adaptive culture structuration, a new approach for theorizing and analyzing culture change and for creating an "adaptive cultural structurated learning environment". Design/methodology/approach – Incorporating a case study in the financial sector the paper explores 12 employees' narrated accounts of living through a culture change initiative. A constructivist, interpretive, qualitative research study followed grounded theory principles. Organizational documentation provided secondary data. Semi structured interview data were analyzed using content analysis, constant comparison and theoretical sensitivity and were managed by ATLAS.ti software. Findings – Three themes emerged: respondents' investment of self, accepting the culture change initiative and its values; employees' epistemic analyses of the embedded value promises including experiencing a critical incident that interrupted managers' enactment of values; employees' resulting "received practice" which represented the enacted (versus the espoused) values and was not visible to managers. Practical implications – An adaptive culture structurated learning environment fosters a relationship of "negotiated practice" instead of "received practice" between managers and employees in the constitution of corporate culture change. In this space, employee interpretations and assessments, which may otherwise remain hidden from managers and thereby prevent workplace learning opportunities, can be drawn upon, shared meaning co-produced and psychological contract issues explained. Originality/value – While much has been written on espoused culture change, this is the first theoretical model to examine the process from an employee perspective through an adaptive culture structurated lens. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this research paper is to show to what extent psychological, cultural and behavioural factors can influence on the succession process in the particular case of family-run businesses? Design/methodology/approach – Data on 12 directors of family-run SME were grouped together on the basis of questions derived from the research question. To do this, the authors operated using a principle guided by cross referencing responses, that is, finding the incidence of elements that make it possible to justify substantively the existence of the category and the common existence of these elements within the cases studied. Findings – The thematic analysis performed made it possible to highlight five main motives for cultural and psychological resistance in former directors: the loss of power and influence, the risk of deconstruction, the loss of professional and social legitimacy, the loss of references and meaning, and the refusal of old age and death. Originality/value – The results show that transferors search for connections in the aim of identifying common points of anchor, affinities on to which they can project themselves as an element of continuity or an extension of their personality. The paper can in particular note the importance given to cultural proximity and to previous professional relations with the transferor. These criteria, unlike personal factors, are of the interpersonal type and thus deeply imprinted on the transferor's most intimate desires and motivations, including the main desire, which is to search for all that can make possible an extension of himself within his company and thus ensure the permanence of his values and his time at the organisation. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to provide a comprehensive narrative account of supervisory conversations with doctoral students. They include providing knowledge and experience about the nature of qualitative and quantitative approaches and their respective histories and rigour requirements. Design/methodological/approach - An introduction reveals the complexity, debates and dialectics that are engaged with during the doctoral supervisory process. Two design issues are discussed. One is research design; the other is supervisor method. Findings - Rigour in interpretive research is distinctive, linked to its characteristics and the unique role of the researcher as an instrument of data collection, conscious of the need to give voice to respondents and preserve their authentic responses. The audit trail is a centrepiece for both rigour and the reflection, reflexivity necessary to address ongoing biases, decisions and dilemmas. Research limitations/implications - Supervisory conversations are dynamic but there is a core, a set of initial conditions and these relate to the ethics and integrity of the doctoral student and the supervisor. Originality/value - The paper penetrates the social space where supervisors and doctoral students interact. Within the text, "advice" and seminal ideas are presented from literature and the supervisor's experience that will inform researchers and demonstrate a supervisor method. [ABSTRACT FROM AUTHOR]

Purpose |!|#8211; The purpose of this paper is to investigate two issues: understanding how Chinese equipment manufacturing firms can achieve successful independent innovation; and studying the roles of technology management (TM) and technological capability (TC) in independent innovation. The paper will develop a new model for independent innovation for China|!|#39;s equipment manufacturing firms. Design/methodology/approach |!|#8211; The paper reviews literature related to independent innovation models, then develops a theoretical framework combining and integrating research from different fields. First, it examines how indexes of independent innovation are defined from the perspectives of technology, patents, standard, R|!|#38;D and the market. Second, technology management and technological capability are interpreted. Third, relationships among TM, TC, and independent innovation are theoretically analyzed and discussed. Based on these, the paper conducts an in-depth case study of Harbin Electric Corporation to explain how independent innovation is achieved from perspectives of TM and TC. Finally, the paper constructs and discusses the double helix model of TC and TM for independent innovation. Findings |!|#8211; The paper finds that: technology management and technological capability both exert important influences on successful independent innovation; the improvement of TC follows cyclical steps of acquisition, assimilation and improvement, and TM is promoted by reforming and updating strategy management, organization management, regulation management and resource-quality management; TM and TC have interactive effects; and TM and TC are coupled in the form of a double helix to realize independent innovation. Originality/value |!|#8211; The paper provides new aspects of technology management, technological capability and their interaction to deconstruct independent innovation. The paper also offers insights in presenting a detailed case study of on-the-ground innovation and upgrading in China. [ABSTRACT FROM AUTHOR]

Purpose – The protection of organisational information assets is a human problem. It is widely acknowledged that an organisation's employees are the weakest link in the protection of the organisation's information assets. Most current approaches towards addressing this human problem focus on awareness and educational activities and do not necessarily view the problem from a holistic viewpoint. Combating employee apathy and motivating employees to see information security as their problem is often not adequately addressed by "isolated" awareness activities. The purpose of this paper is to show how employee apathy towards information security can be addressed through the use of existing theory from the social sciences. Design/methodology/approach – By means of a literature study, three key organizational environments that could exist are identified and explored. Goal-setting theory is then investigated. Finally, arguments are presented to show how goal-setting theory could be used to actively foster an organizational environment in which employees will view their roles and responsibilities towards information security as prosocial behaviour. Findings – The work in the paper is primarily of a conceptual nature. However, the authors believe that encouraging such prosocial behaviour could contribute towards an organizational culture of information security. Originality/value – The paper examines the motivation of employees to actively contribute towards information security from an organisational science perspective. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to propose an integrated framework for intellectual capital disclosure. Design/methodology/approach – The measure, manage and report intellectual capital (MMRIC) methodology is a six-step process that will enable firms to more accurately describe their intangible assets. Findings – The proposed step-by-step process also complements the exploration-exploitation tension that is highlighted in the knowledge management literature. Research limitations/implications – This paper provides academic researchers with a comprehensive framework that can be utilized for future empirical studies related to intellectual capital disclosure. Practical implications – The MMRIC process is a very useful tool for practitioners in that it provides a sequential system that can be followed for intellectual capital disclosure. Social implications – Society at large benefits when corporate entities help to reduce risk and volatile market fluctuations by reducing information asymmetry with more comprehensive reporting. Originality/value – This paper provides an initial theoretical framework that has been developed by integrating the extant literature on intellectual capital disclosure. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to investigate the domain of security analysts' earnings forecasts as a valid measure of firm performance. Design/methodology/approach – A survey instrument was developed and sent to 1,350 security analysts to ascertain the criteria they used in evaluating firm performance. Findings – Factor analysis indicates strong support for organizational level variables, such as top management, CEO ability, corporate culture, size as opposed to environment and industry level variables. Research limitations/implications – The domain of security analysts' earnings forecasts is broader than traditional accounting- and market-based measures and more closely matches the realm of the strategic management field. Practical implications – The study presents new evidence that key organizational variables influence security analysts' earnings forecasts. Originality/value – The present study is the first to the best of one's knowledge that ascertains the factors that security analysts utilize in making earnings forecasts for the firms they follow. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to present a set of total quality management (TQM) and supply chain management (SCM) practices through an extensive literature review and to identify the relationships among them by comparing the identified TQM and SCM practices. Design/methodology/approach - An extensive overview of the practices of TQM and SCM is carried out using published research papers and some major TQM and SCM practices were extracted. These identified practices are then compared to explore the relationship between them for better understanding and application. Findings - The results reveal six major TQM and SCM practices from as many as 50 TQM practices and 40 SCM practices. The paper further compares these practices and found that management support and commitment, customer focus, and supplier partnership are the most common practices found in both TQM and SCM literature, and have the strongest impact in the integration of TQM and SCM across organizations. Research limitations/implications - This paper focuses only on the literature review of previously published studies, further empirical study can be undertaken using these six identified practices which may allow the validation and generalization of results. Practical implications - The result of this paper will help in providing greater understanding of identified TQM and SCM practices that will lead to successful implementation of TQM and SCM strategies to improve customer service levels and, hence, business performance. Originality/value - Much of the literature on TQM practices and SCM practices are available, but as far as the authors know there is no study undertaken to integrate TQM and SCM practices. This is the first kind of study that compares TQM and SCM practices taken together and can be thus, treated as filling a gap in the extant literature. [ABSTRACT FROM AUTHOR]

Purpose – Companies use figures within the annual report to send messages. The purpose of this paper is to explore the opinions and understandings of annual report preparers who produce the figures and users who interpret them. The focus is on figures that the authors consider convey messages about the company's intellectual capital (IC). Design/methodology/approach – The paper used a questionnaire to obtain the opinions of "informed investors" and conducted interviews with the preparers of the annual reports. It compared the opinions of the two respondent groups. Findings – Preparers and users bring multiple meanings to the figures. Users overlooked some messages which were complex and symbolic and also perceived more messages than intended by the preparers. The two respondent groups generally perceived brands, corporate image building and aspects related to employees as the IC items best portrayed in the selected figures. Most users and some preparers perceived the main reason for using figures was their strength as a marketing tool. Research limitations/implications – The paper is exploratory in nature and there is scope to extend the work to a greater number of annual reports and/or figures. The research is limited by the use of students as a proxy for users of annual reports. Practical implications – The findings may be helpful to annual report preparers in understanding the rhetorical impact of images. Such understanding will help them in choosing figures which are effective and persuasive when seeking user engagement. Originality/value – The authors are not aware of any prior research that examines the perceptions of preparers and users in respect of messages conveyed through figures, and, in particular, research that incorporates aspects of IC in corporate annual report figures. The paper, therefore, extends the empirical literature on IC. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market. Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from different methodological strands and synthesises the findings to provide evidence on the impact/importance/usefulness of IC from a capital markets perspective. Findings – Importance of IC information has been examined using various research methods including capital markets research, questionnaire surveys, face-to-face interviews, experimentations, verbal protocol analysis and content analysis of analyst reports. These studies provide evidence on the usefulness/importance of many types of IC information. Also, evidence from IC disclosure studies on initial public offering prospectuses sheds light on perceived importance of types of IC information to the capital market. However, there is a scope for more research to refine the current understanding of the importance of IC to the capital market. Practical implications – By reviewing and synthesising the literature, this paper provides an important source of reference for future researchers and policy makers who wish to formulate guidelines for IC reporting to better meet the information needs of capital market actors. It also highlights future research directions. Originality/value – This is the first-published literature review on the importance of IC that provides a comprehensive review of studies adopting various research methods. Prior reviews have been limited to value-relevance and/or predictive ability studies. [ABSTRACT FROM AUTHOR]

Purpose – This paper aims to discuss the role of intangible assets in higher education and research institutions and to present a measurement framework, along with an illustrative application. Design/methodology/approach – A review of existing theories and practical experiences is undertaken to build the core conceptual model and a dashboard of indicators. The model is then applied to investigate the mission and performance angles of intellectual capital with reference to an Italian higher education and research institution. Findings – Creating intangible assets is at the core of the mission of education and research organizations. The identification and measurement of intellectual capital are thus an operational priority to evaluate the alignment between strategic orientation and performance within such institutions. Research limitations/implications – The research has to be considered as exploratory and presents a single case, resulting in the need for further applications. However, the dashboard of metrics proposed is comprehensive and can thus represent a useful ground for refinements, mostly related to the links between indicators and management/strategy issues. Practical implications – The dashboard can be used as a stakeholder communication tool and a tableau de bord to support the strategic decisions related to the human, social and structural capital of education and research organizations. Originality/value – The paper presents a first discussion on the systematic identification, classification and reporting of intellectual capital indicators in higher education and research. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H shares. Design/methodology/approach – A comprehensive IC disclosure index was constructed in the study to code, using content analysis methods, the annual reports of 49 dual-listed companies in mainland China. Findings – Consistent with previous research, the current level of IC disclosure by mainland Chinese companies is not high. Most of the reported IC attributes are expressed in discursive rather than numerical or monetary terms. However, the average number of items disclosed is high enough to suggest that there is a clear awareness of the significance of IC disclosure. While the disclosure quality is not considered strong, it does suggest that the companies have a modest commitment in communicating their IC information to an external audience. Research limitations/implications – The research only examines the dual listed companies covering a one-year period from the 2006 annual reports. Practical implications – IC disclosure in China is an important part of the movement to greater transparency. Increased appreciation of the levels of IC disclosure may encourage greater debate over IC disclosure in that country. Originality/value – This paper reviews one of the few research studies of IC disclosure in mainland China. The research also incorporates a quality index of the disclosure. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to examine if there is a relationship between the interdependence among different components of service culture and performance. This paper also contributes to the discussion on how integrating or separating the service organization from the product organization interacts with service culture. Design/methodology/approach -- Data are collected through a survey and structural equation modeling is used for the data analysis. Findings -- The three main findings are: identified interactions among different elements of service orientation in corporate culture, the positive association between the service orientation of corporate culture and business performance, and the moderating effects of the type of organizational structure on interactions among service-orientation elements in corporate culture. Research limitations/implications -- There may be alternative explanations for the correlations in the model. There are limitations in survey research in measuring service orientation in service culture. Practical implications -- Separating the service and product organization strengthens the creation of a service orientation in the corporate culture, but at the same time, does not affect the link between culture and performance. Originality/value -- The originality of the paper comes from combining service orientation in corporate culture with types of organizational structure. In addition, compared to the dominant single dimension approach to service orientation in corporate culture, four dimensions are used (service orientation of management values, management behavior, employee values, and employee behavior). [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to discuss the quality of narrative reporting of listed UK companies particularly in terms of transparency under guidance from the operating and financial review (OFR). Design/methodology/approach -- The approach taken is to rely on secondary data analysis with complementation from a limited case study of three listed UK companies. Findings -- The analysis finds that narrative reporting in the UK is generally transparent other than some weaknesses in some reporting areas and some limited evidence of creative reporting. Research limitations/implications -- Further investigation could be made on a larger sample of cases. Also, a comparative case analysis could be conducted between narrative reporting made before the current global financial crisis and shortly after the said crisis. Practical implications -- The paper highlights the general usefulness, relevance, and limitations of narrative reporting not only for corporate decision makers but also general investors, suppliers, employees, the state, and various connected community stakeholder groups. Originality/value -- This paper contributes to the enhanced understanding of narrative reporting practices for listed companies in the UK. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to report the findings of a study of intellectual capital (IC) reporting by private commercial banks in the developing economy of Bangladesh, together with the perceptions of a range of stakeholders' with respect to such disclosures. Design/methodology/approach – The paper was informed by the results of a study carried out in relation to Bangladeshi banks. Initially, the annual reports of 20 selected banking institutions listed on the Dhaka Stock Exchange were subjected to a content analysis exercise. A questionnaire survey was subsequently conducted to explore stakeholders' perceptions about the practice of IC disclosure within this sector. Findings – The findings in the paper indicate that the managements of Bangladeshi commercial banks are not currently enthusiastic about the necessity for such voluntary disclosure activity. The key focus for IC reporting is on human capital elements. Stakeholders' are in favour of such reporting across a wider range of IC items than is currently disclosed. Research limitations/implications – The results of these exploratory studies can be used by researchers to explore further the different types of IC reporting initiatives pursued across a wider spectrum of industries and any differences in users perceptions by industry, as well as over time. Originality/value – The paper contributes to the IC literature by presenting empirical evidence on IC disclosures and users' perceptions about such practices in the context of the Bangladeshi banking sector. [ABSTRACT FROM AUTHOR]