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Institutions actively seek global talent to foster innovation in the contemporary landscape of scientific research, education, and technological progress. The COVID-19 pandemic underscored the importance of international collaboration as researchers and academicians faced limitations in accessing labs and conducting research experiments. This study uses a research collaboration system to examine the relationship between organizational intellectual capital (Human and structural Capital) and team scientific and technological performance. Further, this study underscores the moderating role of top management support. Using a time-lagged study design, data were collected from 363 participants in academic and research institutions. The results show a positive relationship between organizational intellectual capital (Human and structural Capital) and team scientific and technological performance using a research collaboration system. Moreover, top management support positively moderates the study's hypothesized relationships. The study's findings contribute significantly to existing knowledge in this field, with implications for academia, researchers, and government focused on technology transmission, talent management, research creative collaboration, supporting innovation, scientific research, technological progress, and preparing for future challenges. [ABSTRACT FROM AUTHOR]

This study investigates the mechanisms of intellectual capital (IC) in knowledge‐intensive research centres and universities in the Minalogic cluster of Grenoble, France. We use structural equation modelling to analyse responses from 248 PhD holders. Our results show a positive relationship among human, relational, structural, and intellectual capital outcomes. We first contribute to the early understanding of IC mechanisms in research centres and universities by conducting a quantitative empirical study, which is novel to IC. We support the relation between knowledge‐based human capital and relational alliances capital and highlight the importance of employing PhD. holders. Second, unlike past studies, we offer empirical support that (a) relational alliances capital relates to structural innovation capital and (b) knowledge‐based human capital relates to structural innovation capital. We suggest that research centres and universities should develop an alliance portfolio for innovations. Third, we uncover that structural innovation capital relates to IC outcomes, contributing to the assessment of the economic and social role of public research centres and universities. This study presents managerial implications for policymakers and practitioners engaged in research centres and universities by highlighting the importance of key components of IC. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) regimes over a seven-year period (2012–2018). Design/methodology/approach: A self-developed checklist was developed to measure the extent of ICD practices of Islamic banks in both regimes. Findings: The results revealed a moderate increase in ICD practices over the period of the study. However, there is no significant difference in ICD between the two financial reporting regimes i.e. IFRS and AAOIFI-based banks. In fact, most of the IFRS-based banks have better ICD than AAOIFI-based banks throughout the analysis period. This study contributed to the ICD literature by introducing Shariah capital as a new category of information to disclose besides the common disclosure on human capital, relational and structural related information by the Islamic banks. Practical implications: It is important for Islamic banks to distinguish themselves from conventional banks and ICD can be a conduit to show their uniqueness. The introduction of Shariah capital in this study reflects the main objective of Islamic bank's existence, and it should become an important element in ICD. In fact, some form of guidelines or policy by regulating agencies could facilitate the ICD by Islamic banks and reflect the truth about their ability to capitalize on Intellectual capital and disclose about these practices to their stakeholders. Originality/value: The introduction of Shariah capital as a new component to the existing components (i.e. human capital, structural capital and relational capital) of intellectual capital brings a new perspective to the research on ICD of Islamic banks. This paper further contributes to the scarce evidence of ICD of Islamic banks globally. [ABSTRACT FROM AUTHOR]

Today, there is a paradigm shift from traditional competitiveness to green competitiveness. This change forces organizations to change their strategies. Organizations that leave the traditional understanding start to develop green strategies. Businesses that establish environmental strategies which their competitors are unable to replicate can gain a sustainable competitive advantage and ultimately profit in the long term. Thus, organizations gain competitive advantage through green intellectual capital. The main purpose of this study is to conduct a content analysis of the green intellectual capital elements of the enterprises in the BIST Sustainability 25 Index. The companies included in this index are those with high overall sustainability scores and transparently disclose information on their social, environmental and managerial performance to the public. Another objective of the study is to create a conceptual framework for the concept of green intellectual capital and to systematically analyze the studies on the concept in the literature. According to the results of the study, it is concluded that the enterprises in the index disclose their activities related to green structural capital and green relational capital, which are green intellectual capital dimensions, more than green human capital. [ABSTRACT FROM AUTHOR]

Purpose: This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we analyze whether there are significant differences in efficiency across different levels concerning the industry supply chain (upstream, midstream and downstream), employee service tenure, capital scale and company establishment years. Design/methodology/approach: This study focuses on Taiwanese semiconductor companies, utilizing data sourced from the Taiwan Economic Journal (TEJ) Database for the period spanning 2017 to 2021, encompassing a total of five years. Due to the nondisclosure of intangible asset values by all companies, an effort was made to ensure a comparable baseline by excluding companies with incomplete or missing data. Finally, empirical analysis was conducted on a sample of 64 companies using the dynamic network data envelopment analysis method. Findings: (1) Overall efficiency demonstrates structural capital as the most prominent, followed by relational capital, while human capital shows relatively poorer efficiency. (2) To enhance the efficiency of intellectual capital, priority should be given to improving the efficiency of outputs related to intellectual property rights such as patents. (3) The midstream segment exhibits the best efficiency in both structural and relational capital. (4) Companies with longer employee service tenures exhibit superior efficiency in human capital in the long run. (5) Companies with extended establishment years and larger capital scales demonstrate superior efficiency in both human and structural capital. Originality/value: Reflecting on past literature, scholars have primarily focused on the relationship between intellectual capital and firm efficiency, often emphasizing the overall efficiency of intellectual capital. However, within organizations, human capital, structural capital, and relational capital are interrelated. This study, for the first time, assesses the efficiency of these three components within an organization. The research addresses the challenges in analyzing the efficiency of intellectual capital and introduces a highly contemporary approach – dynamic network data envelopment analysis (DNDEA). Using the semiconductor industry in Taiwan as a case study, this paper conducts empirical analysis in a captivating and worthy industry. Therefore, the ideas presented in this paper are original. [ABSTRACT FROM AUTHOR]

Purpose: The study aims to analyze how the characteristics of intellectual capital (IC) facilitate green entrepreneurship development in the context of ecology, environment and sustainability. Specifically, the evolution of IC and green entrepreneurship was explored through a systematic review, including the relationships and interactions between human, structural and relational capital and green entrepreneurship. Design/methodology/approach: Meticulously combing the Web of Science Core Collection, the researcher conducted a bibliometric analysis of 800 English-language articles from 2002 to 2023. Employing co-word analysis and visualization, the literature on IC and green entrepreneurship was synthesized and systematized, exploring core topics, knowledge architectures and their evolutionary trajectories. Findings: The IC elements such as human, structural and relational capital interact with green entrepreneurship; IC enhances the innovation and competitiveness of green entrepreneurship, while green entrepreneurship orientation influences the accumulation and reshaping of IC. The flow of IC impacts the establishment of green start-ups and the emergence of green industries, promoting sustainable growth. Originality/value: The dynamic interplay between IC and green entrepreneurship is marked by intricate relationships and diverse attributes. Currently, no comprehensive theoretical model has been established to address the complexities intrinsic to this study. The evidence suggests that the green entrepreneurial orientation influences corporate initiatives to bolster human and structural capital, with structural capital serving as both a constraint and catalyst for human capital. The paper presents an embryonic framework of IC for green entrepreneurship, highlighting its critical role in the aggregation and reconfiguration of IC or venture creation and industry evolution. This contributes to a more profound understanding of IC in entrepreneurial contexts, providing a basis for future research and practical strategy. [ABSTRACT FROM AUTHOR]

This journal article delves into the evolution and implications of human capital (HC) beyond traditional economic perspectives, expanding its relevance to management and human resource management. The study identifies limitations in the prevailing economic-centric viewpoint, focusing on skills, abilities, measurement, and economic growth. Introducing a novel framework that integrates insights from psychology and management studies, it emphasizes organizational capital as a distinctive element. The methodology employs theoretical research, scientific abstraction, and comparative analysis, consulting various databases. Tracing HC's historical roots from Adam Smith to the 1960s economists, the article explores its transition to human resource management in the 1990s, emphasizing intellectual, social, and organizational capital. It extends HC theory to the hospitality industry, highlighting its impact on service quality and organizational performance. The paper concludes by advocating for more integrated frameworks in comprehending and managing HC in contemporary organizations, recognizing its multifaceted nature and significance for organizational success. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the present paper is to identify and evaluate the role of human capital in creating technology entrepreneurship within organizations operating in entirely new circumstances. Design/methodology/approach: In this article the qualitative method was used. Case studies of three photonics enterprises were evaluated. They are the top firms in this part of the hightechnology sector. The employees of these firms have core competences and higher education degrees. Many of them are former scientists. Findings: The Covid pandemic has had a certain impact on disrupting the operation of hightech companies’ supply chains. On the other hand, however, the threat of an international armed conflict caused by the aggression of the Russian Federation against Ukraine resulted in many competitors leaving Russia and Ukraine, which creates an opportunity for the studied companies to develop the "liberated market area= and, consequently, to expand into new markets. Originality/value: Unexpected events like the COVID-19 pandemic, conventional armed conflict may constitute a special opportunity in the context of developing technology entrepreneurship within an organization. [ABSTRACT FROM AUTHOR]

This research examines the relationships between Intellectual Capital, Human Capital, Structural Capital, and Relationship Capital toward Firm Value in Indonesia's property and real estate companies. The aim is to analyse the power of intellectual capital in leveraging business performance. The target population for the study constituted all property and real estate sector companies in Indonesia total 215 observations within 2018-2022. The data was processed using an ordinary least square approach to gain the t-value of this relationship. This research measures the intellectual capital variable not from a financial or value-added perspective but from a descriptive side using for-way coding indicator. We found that relational capital has a significant positive relationship toward firm value. The study emphasized the need to change the proxy for firm value or to add some bridge between intellectual capital and financial performance to create a clear understanding.

This study investigates the complex interplay between intellectual capital, competitive advantage, and audit quality within the context of auditing firms operating in China. Drawing upon a sample of auditing firms, data was collected and analyzed to examine the relationships between various components of intellectual capital (including structural capital, human capital, relational capital, and spiritual capital), competitive advantage, and audit quality. The study employs structural equation modeling to test the hypothesized relationships and assess the mediating role of competitive advantage. Findings indicate a positive association between intellectual capital components and competitive advantage, with structural capital and relational capital demonstrating particularly strong impacts. Furthermore, competitive advantage serves as a significant mediator in the relationship between intellectual capital and audit quality, highlighting the critical role of strategic resource management in enhancing audit quality outcomes. By investing in the development of intellectual capital resources, such as organizational structures, human expertise, and external relationships, auditing firms can not only strengthen their competitive position but also improve the quality and effectiveness of their audit services. [ABSTRACT FROM AUTHOR]

Objective: The significance of human capital is well recognized in contemporary times, and the management of firms with a knowledge-centric approach has underscored the importance of intellectual and human capital as key competitive advantages. Among these, the banking industry holds considerable importance, necessitating the industry's focus on leveraging human capital. Methodology: This study examines the relationship between the human capital value-added coefficient, a component of intellectual capital, and bank performance. The CAMEL model is employed to determine the functional components of bank performance. Financial statement data from 12 banks for the years 2012 to 2022 were utilized. Findings: The study's findings indicate a significant relationship between the intellectual capital value-added coefficient and variables such as capital adequacy, asset quality, management, and income, with a nonlinear inverted U-shaped function. In contrast, the relationship between the human capital value-added coefficient and liquidity is nonlinear and U-shaped. Conclusion: The study reveals that human capital value-added significantly impacts bank performance indicators, exhibiting nonlinear, inverted U-shaped relationships with capital adequacy, management, and income, and a U-shaped relationship with liquidity. Strategic investment in human capital is essential for optimizing these performance metrics in the banking sector. [ABSTRACT FROM AUTHOR]

Abstract The main objective of this paper is to discuss and examine the relationship between intellectual capital and financial services and to show if the financial sector is positively influenced by intellectual capital. We used the descriptive analytical approach assuming that there is a positive effect of the independent variable which is intellectual capital on the dependent variable which is financial services. The result of SPSS program (version 21) indicated that there is a weak direct correlation and a significant effect at a weak rate estimated at 9, 6% between intellectual capital and the improvement of financial service in Algerian banks.

Intellectual capital has aroused growing interest in higher education; however, one area for improvement in its study is how to measure it adequately. Therefore, it is necessary to have instruments based on current models of intellectual capital. This study aims to design and validate an intellectual capital measurement scale in accredited higher education institutions (HEIs) from the perspective of professors. The study was instrumental because a measurement scale was developed. The sample consisted of 341 professors from six accredited HEIs on the Colombian Caribbean Coast. The statistical analysis consisted of three stages: item analysis, collection of validity evidence based on the internal structure and the relationship with other variables, and reliability analysis using the internal consistency method. The scale’s internal structure corroborated intellectual capital composition based on human, structural, and relational components. Regarding convergent evidence, all variables possess this source of validity evidence. Reliability levels were also good. Previously, an instrument has yet to be developed those measures intellectual capital in HEIs from the perspective of professors. This study provides a scale that focuses on the characteristics of this stakeholder and is based on an innovative model of intellectual capital composed of human, structural, and relational capital. The theoretical contribution of the study lies in developing a test based on two current models of intellectual capital: the Intellectus model and the Balanced Scorecard model. It also contributes to practice by providing a tool for measuring intellectual capital that allows its adequate management, improvement, and decision-making within higher education.

This study aims to determine whether gender diverse boards enhance intellectual capital performance, which is a measure of intangible resources. We have created a framework for panel data analysis for Indian listed firms and conducted estimation using the panel fixed effects technique. We also use the system generalised method of moments technique to assess the results' robustness. The results of the study indicate that gender diversity positively influences intellectual capital. The one aspect of intellectual capital which gets positively impacted by gender diversity is the human capital coefficient. These results suggest that women directors create policies that support the development and efficient application of intellectual capital. The female board presence associated with intellectual capital is essential for firm success in the knowledge economy. The study supports the regulation to enhance women's representation on corporate boards. It also gives feedback to regulators for changing and broadening the law beyond listed firms. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economics & Administrative Sciences is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines the relationship between gender diversity and intellectual capital performance, and moderating role of family ownership on this relationship. The study used 3730 firm‐year observations of 307 nonfinancial firms listed on Pakistan Stock Exchange over the period 2008–2020 and employed ordinary least squares regression analysis to test the hypotheses. More specifically, the study used group composition (skewed board, tilted board, and balanced board) to examine multiple significance levels of gender diversity on boards, and used five measures (modified value‐added intellectual coefficient, human capital efficiency, structural capital efficiency, relational capital efficiency, and capital employed efficiency) of intellectual capital performance. Using lens of agency theory and resource dependence theory, we found that gender diversity positively influences intellectual capital performance, however, the strongest impact is apparent in case of balanced board. Moreover, family ownership positively influences this relationship. Our study complements the efforts of policy makers by providing empirical support for the mandatory placement of females on boards and urge them to increase number of females on corporate boards to derive maximum benefits of female directors. In addition, our results recommend the enhancement of the professional skills of women work force to ensure their maximum participation in the corporate sector. [ABSTRACT FROM AUTHOR]

Against the backdrop of global challenges and unprecedented events, intellectual capital is seen as the key to opening doors for banks to achieve competitiveness. Inspired by this issue, the paper explores the relationship between intellectual capital and one of the most important functions of banks, namely financial intermediation. The study uses the balanced panel data of 26 Vietnamese commercial banks collected directly from their audited financial statements between 2006 and 2020, and employs various regression analyses such as OLS, Fixed-effect, and the GMM method, in which the VAIC model is utilised as the measure of the intellectual capital of banks. The consistent evidence demonstrates that intellectual capital plays a key role in fostering this function of banks. Also, when dividing VAIC into three components, the empirical result indicates that capital employed efficiency is the most effective resource to enhance financial intermediation compared to human capital efficiency and structure capital efficiency. Furthermore, these findings seem to be clearer in small banks than in large ones, and remain unchanged during both crisis and non-crisis periods. Besides, in the crisis period, the evidence suggests that banks should strengthen their human capital efficiency, and structure capital efficiency should be taken into consideration. Therefore, this study provides a deep insight into the influences of intellectual capital on banking operations in emerging countries, where the development and sustainability of banks could ensure economic growth. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses. Design/methodology/approach: The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression. Findings: The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years. Originality/value: This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses. [ABSTRACT FROM AUTHOR]

The main objective of this paper is to discuss and examine the relationship between intellectual capital and financial services and to show if the financial sector is positively influenced by intellectual capital. We used the descriptive analytical approach assuming that there is a positive effect of the independent variable which is intellectual capital on the dependent variable which is financial services. The result of SPSS program (version 21) indicated that there is a weak direct correlation and a significant effect at a weak rate estimated at 9, 6% between intellectual capital and the improvement of financial service in Algerian banks. [ABSTRACT FROM AUTHOR]

The paper is the first attempt to integrate microdata on universities and firms across most European countries in order to disentangle the impact of knowledge spillovers from human capital (graduates) and intellectual capital (codified research output) on the performance of firms. Data cover all Higher Education Institutions (HEIs) registered in the official European Tertiary Education Register (ETER). Data on performance of firms are from ORBIS and refer to change in the 2011–2015 period in turnover, total assets, intangible assets, and employment. Firms are georeferred and the spillovers from all HEIs located at a given distance are summed and integrated. The findings suggest that, among knowledge spillovers, the creation of human capital via education of students has a larger impact than the circulation of research knowledge. Moreover, the two factors seem to be complements rather than substitutes. Spatial proximity is important for embodied knowledge spillovers (i.e. educated people), while for codified and disembodied spillovers (citations to publications) the spatial dimension is less relevant. The findings have important managerial and policy-making consequences. [ABSTRACT FROM AUTHOR]

Just like those around the world, the higher education institutions in Indonesia also face the issues of accreditation, ranking, and requirements by the public and the government to participate in the improvement of community welfare through the implementation of research and community service for the society. Thus, the role of intellectual capital is very important in supporting higher education competitiveness. Based on a resource-based theory, this study aims to empirically examine the implications of an intellectual capital on higher education competitiveness. This study applies an explanatory design with a quantitative-descriptive-and causality analysis. We use secondary data sourced from public universities in Indonesia with at least "Good" institutionally accredited category, comprising in total of 74 universities. We apply the saturated sampling technique. The study concludes that a human capital has no significant effect on the competitiveness of higher education institutions. On the other hand, structural and relational capitals have a positive and significant effect on the competitiveness of universities. Thus, higher education management needs to provide stimuli and encouragement to the existing human resources to increase their capabilities. This research contributes to identifying the intellectual capital variables that affect the competitiveness of higher education institutions in Indonesia. [ABSTRACT FROM AUTHOR]

Copyright of Transformations in Business & Economics is the property of Vilnius University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research aims to find out whether intellectual capital can influence financial performance, thereby, impacting company value using the journal review method. Research journals containing the variables of intellectual capital, financial performance, and company value were used. The results of the research show that there is a relationship between intellectual capital and financial performance and its influence on company value through three components contained in intellectual capital: human capital efficiency (HCE), structural capital efficiency (SCE), and capital efficiency used (CEE), including physical and financial capital. The contribution of intellectual capital to company performance will vary from one industry to another. Industries that rely on creativity and innovation will require a higher level of intellectual capital. The results of this research conclude that the existence of intellectual capital within the company is an important company asset. Companies that can manage their intellectual capital effectively will have better financial performance and higher company value. Intellectual capital can influence financial performance and company value. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessment 1 evaluates intangible assets using the internally generated goodwill (IGG) measure. We analyze time-series IGG data for six digital sectors, using the top 90 software-as-a-service (SaaS) companies as a benchmark. The results indicate that the IGG of the SaaS benchmark is higher than the total IGG of the six sectors. Assessment 2 focuses on the correlation between digital labor investment and digital investment returns before and after 2013 for the six sectors to identify positive and negative correlations from 2013 onward. The results indicate that, since 2013, a qualitative change has occurred in digital labor capital that has not been reflected in financial statements because of accounting distortions and that the returns on investment for digital labor have been underestimated. The standalone valuation of digital know-how that belongs to natural persons, previously based on operating expense, will be based on capital expenditure. In addition, amortization will have the same contribution as depreciation of tangible assets to value creation. [ABSTRACT FROM AUTHOR]

Purpose: Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They enable investors to make informed decisions, promote market efficiency and maintain trust in the financial system. This paper uses bibliometrics to identify the intellectual composition of the literature on corporate disclosure. Design/methodology/approach: Based on the bibliometric information of 4,551 articles on corporate disclosure research, the authors conducted citation, keyword co-occurrence, bibliographic coupling and publication analyses to elucidate the leading articles, authors, sources, institutions, countries, themes and topics in the field of corporate disclosure from the 1960s to 2021. Findings: The findings of this review demonstrate that corporate disclosure research is based on four broad themes – the role of disclosure in capital markets, non-financial disclosure, determinants of corporate disclosure and firm risk and intellectual capital disclosure. This review suggests that management should pay attention to the financial and non-financial corporate information that investors, regulators and the government emphasise. Originality/value: This paper is the first comprehensive bibliometric review on corporate disclosure. It summarises the regulatory shifts, technological changes and industry trends that have influenced corporate disclosure research. Besides identifying broad research themes, the authors performed bibliographic coupling for research on disclosure sources, including annual reports, management forecasts, earnings calls, press releases, the Internet and social media, to reveal the thematic clusters related to these sources. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this paper is to verify whether the ISO 9001 standard has an impact on the three components of intellectual capital, namely: human, structural, and relational capital. Design/methodology: Drawing on the absorptive capacity theory, the knowledge creation theory, and the socio-technical systems theory, we developed a conceptual model that was tested on a sample of 100 Moroccan companies certified under ISO 9001. Findings: The results indicate a direct impact of the ISO 9001 standard on human capital, an indirect impact on structural capital through human capital, and finally, the ISO 9001 standard influences relational capital through a serial mediation of human and then structural capital. Originality/value: This paper is a response to the current international debate on the importance of intellectual capital for value creation. Indeed, for intellectual capital to create value, it must be developed, and ISO 9001 standard precisely enables this development, as demonstrated by the results. Considering that more than a million organizations hold ISO 9001 certification worldwide, this aligns with the international scope of the debate on intellectual capital. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore the mediating role of competitive advantage and the moderating role of competitive intensity in the relationship between innovation capability (IC) and small and medium-sized enterprise (SME) performance and between strategic flexibility (SF) and SME performance. Design/methodology/approach: The study adopted a survey research design. The data were collected from a conveniently selected sample of 159 SMEs in Nigeria using a self-reported questionnaire. Mediation and moderation analyses were performed using Hayes' PROCESS macro v3. Findings: Results showed that IC and SF positively affect SME performance. Also, competitive advantage significantly mediates the relationship between IC and SME performance and between SF and SME performance. Additionally, competitive intensity positively and significantly moderates the relationship between IC and SME performance but fails to significantly moderate the relationship between SF and SME performance. Practical implications: The findings have managerial implications for SME owners and managers. The findings suggest the need for SMEs to develop more IC and increase their SF. Thus, SME owners and managers should invest more in developing IC and SF. More specifically, they should invest more in research and development, the development of intellectual capital (consisting of human capital, structural capital and relational capital) and new technologies, products, services and processes. Also, they should nurture an innovation culture, encourage creative and innovative acts and allow employees to experiment with new ideas without hindrances. Originality/value: To the best of the author's knowledge, this study is the first to provide empirical evidence of the mediating role of competitive advantage and the moderating role of competitive intensity in the relationship between IC and SME performance and between SF and SME performance in the context of emerging economies such as Nigeria. The study validates dynamic capabilities theory by demonstrating that IC and SF are dynamic capabilities that give SMEs a competitive advantage and enhance their performance. [ABSTRACT FROM AUTHOR]

In the global economy, intellectual capital management is a strategically important resource that affects the market value of organizations. Efficient management of intellectual capital requires the use of new management methods and techniques. One of them is knowledge management, which, in particular, focuses on removing barriers to knowledge sharing. The survey was conducted among employees of the Glogow, Jawor and Trzebnica counties, and the results constitute a pilot study. The conclusions from the collected research results are surprising and imply the need to conduct research on a larger scale in the area of human capital. The collected results provide information to management staff in the field of talent management and knowledge. The results may constitute the basis for developing succession plans, succession plans and employee training. Additionally, the results can help recruiters create profiles of candidates with specific competencies. The main aim of the study was to analyse and evaluate the personnel management process in the Glogow, Jawor and Trzebnica poviats. The use of various research methods made it possible to achieve the intended research goals. The basic research tool used was a survey. Analyses of the literature, research reports, and statistical summaries were treated as a complement to the main research methods. Research and statistical data indicate that among smaller companies in Lower Silesia, there is a need for development programs related to acquiring, collecting, and sharing knowledge. The study identified a number of factors that constitute a significant barrier to the development of employees of the surveyed companies. They allowed us to verify the relationship between the factors that constitute the greatest barrier to the learning process and the impact of the company's size on it. The relationship between the barriers to intellectual development that constitute the greatest threat to the company and the factors that make it difficult for the company to recruit employees with the highest intellectual capital were also verified.

The research is dedicated to the analysis and evaluation of the transformation of intellectual capital (IC) properties in the pre-war period of the country. The study enhances and categorizes contemporary indicators for assessing intellectual capital properties, classifies indicators based on their qualitative impact on the level of intellectual capital, normalizes indicators for constructing radar charts, and determines the level of intellectual capital in Ukraine. The research identifies the impact level of the dynamics of intellectual capital properties on the country's GDP changes. Methodology: To achieve the set goal, the study employs the dialectical method, analysis, and synthesis (investigation of human, organizational, and structural (client) capitals and changes in their properties), graphical method (for illustrating research results); system-structural and expert analysis (to determine the impacts of changes in intellectual capital properties on GDP). Scientific novelty lies in determining the influence of transformations in intellectual capital properties on GDP changes to define a strategy for optimizing the country's intellectual capital structure. Practical significance involves recommending indicators for assessing IC properties for further development of incentive measures using digital technologies and artificial intelligence to enhance the structure of intellectual capital, providing grounds for developing a strategy for IC optimization in the country.

The current state of socio-economic development, characterized by a radical change in the technical and technological paradigm in a globalized world, is marked by new phenomena and processes. In contrast to previous eras, when the formation of new technological methods of production was based on a small number of breakthrough inventions that changed the structure of production, today we observe an avalanche-like development of inventions, the products of which destroy the stability of all spheres of society. Accordingly, all resources possessed by a modern company must meet the requirements of the time in terms of their quality. Under such conditions, not only intellectual capital but also other components, that enable companies to maneuver in their innovative development, become very important. Based on the analysis of modern conceptual approaches to determining the essence of the categories “structural capital” and “intellectual capital”, the article forms the concept of “national structural capital”. The latter is presented as an infrastructure for the formation, implementation and development of national human capital, an organizational and institutional system for the expanded reproduction of knowledge and skills of members of society. For the quantitative measurement of national structural capital, a methodological framework is proposed, which is based on the integral index of national structural capital created by the authors; its components are justified: knowledge & technology outputs, intangible assets, research & development (R&D), knowledge workers, knowledge absorption. Based on the proposed methodology for determining the integral index of national structural capital, its value was calculated for 26 countries for 2018-2020 and the dynamics for the period under study were shown.

Higher education involves various kinds of science that develops and produces reliable human resources in the field of science. Higher education performance is primarily determined by the leadership’s ability to manage knowledge-based strategic assets, namely intellectual capital. This research designs all elements that form intellectual capital, such as human capital, structural capital, and relational capital, in one model according to their organizational function. The research aims to optimize the role of intellectual capital as a strategic asset for higher education to improve organizational performance. This is a survey research, where data were obtained by distributing questionnaires to higher education leaders in Surabaya, both State Higher Education (SHE) and Private Higher Education (PHE). The research produced a model for managing intellectual capital, where human capital and structural capital are independent variables for higher education performance. In contrast, relational capital is a mediator for both. The research results can guide higher education leaders in managing intellectual capital as a strategic asset determining organizational performance. [ABSTRACT FROM AUTHOR]

This study empirically investigates the implications of corporate social responsibility (CSR) on the value-added intellectual capital efficiency of food and agribusiness firms in India. This study uses the firm-level data collected from the Prowess database of the Center for Monitoring Indian Economy for 362 food and agribusiness companies in 2019. The study contributes to the theoretical and managerial practices by assessing the causal relationship between the value-added intellectual capital (VAIC) and CSR for food and agribusiness firms in an emerging economy, i.e., India. The results suggest a significant mean difference in the key characteristics of firms with and without CSR expenditure. Further, there is a significant relationship between CSR and Value-Added Intellectual Capital Efficiency in the Indian food and agribusiness firms. Finally, the regression analysis indicates that CSR expenditure has a positive and significant implication on value-added intellectual capital (ß = 0.119, p < 0.01), including all the dimensions of firm's capital efficiency except structural capital; i.e., capital employed (ß = 0.095, p < 0.01), human capital (ß = 0.145, p < 0.01) and intellectual capital (ß = 0.124, p < 0.01). However, CSR does not seem to have significant implications on structural capital standalone (ß = 0.044, p > 0.10), implying that the structural capital efficiency of the firms does not get affected by CSR expenditure. The findings of the study provide a good reason for implementing mandatory CSR, which goes beyond the performance of firms, as there is a positive and significant impact of CSR on the Value-Added Intellectual Capital of the firms. This paper contributes to the existing literature by providing extended understanding on the relationship between CSR and VAIC among food and agribusiness firms. [ABSTRACT FROM AUTHOR]

In the global economy, intellectual capital management is a strategically important resource that affects the market value of organizations. Efficient management of intellectual capital requires the use of new management methods and techniques. One of them is knowledge management, which, in particular, focuses on removing barriers to knowledge sharing. The survey was conducted among employees of the Glogow, Jawor and Trzebnica counties, and the results constitute a pilot study. The conclusions from the collected research results are surprising and imply the need to conduct research on a larger scale in the area of human capital. The collected results provide information to management staff in the field of talent management and knowledge. The results may constitute the basis for developing succession plans, succession plans and employee training. Additionally, the results can help recruiters create profiles of candidates with specific competencies. The main aim of the study was to analyse and evaluate the personnel management process in the Glogow, Jawor and Trzebnica poviats. The use of various research methods made it possible to achieve the intended research goals. The basic research tool used was a survey. Analyses of the literature, research reports, and statistical summaries were treated as a complement to the main research methods. Research and statistical data indicate that among smaller companies in Lower Silesia, there is a need for development programs related to acquiring, collecting, and sharing knowledge. The study identified a number of factors that constitute a significant barrier to the development of employees of the surveyed companies. They allowed us to verify the relationship between the factors that constitute the greatest barrier to the learning process and the impact of the company's size on it. The relationship between the barriers to intellectual development that constitute the greatest threat to the company and the factors that make it difficult for the company to recruit employees with the highest intellectual capital were also verified. [ABSTRACT FROM AUTHOR]

Since there is no clarity on how the elements that make up knowledge management are related in the context of the solidarity economy in Latin America, the objective of the article is to analyze the interaction between the dimensions of knowledge management in savings and credit cooperatives from Barranquilla (Colombia). For this, a positivist, explanatory, cross-sectional, non-experimental, and field study was developed in the entire population. As an instrument, a Likert-type ordinal scale questionnaire was used, with five response options and a reliability of 0.95. The principal component analysis (factorial analysis) was used as a statistical tool. The results highlight that human capital presents significant burdens, both in the organizational learning factor and in that of intellectual capital; thus explaining 62.9% of knowledge management in this type of organization. Which suggests a link between both factors mediated by individuals, thus contributing to the transformation of tacit to explicit knowledge. Likewise, it is observed that managers assign greater value to technologies when they are integrated into structural capital in the form of support systems. It is concluded that, in the context of the companies studied, organizational learning constitutes a natural and systematized process that differs from KM, when leaders assume responsibility for action. [ABSTRACT FROM AUTHOR]

Purpose: This research attempts to assess the role of green intellectual capital components with respect to the sustainability business performance of manufacturing SMEs in Malaysia. Design/methodology/approach: Empirical data for this study were gathered through structured questionnaire forms, from entrepreneurs, managers, and decision-makers of manufacturing, small and medium enterprises. A sample of 500 individuals from 170 manufacturing SMEs from Malaysia was participated. Partial Least Squares (PLS) Structural Equation Modelling technique was used to examine the impact of green intellectual capital on the sustainability business performance of SMEs. Findings: Results expressed that green intellectual capital has a positive significant impact on the sustainability business performance of manufacturing SMEs in Malaysia. Results also posited that the three components such as green customer capital, green technological capital, and green spiritual capital were supported while green human capital, green structural capital, and green social capital were not supported. Practical implications: The present study inspects how entrepreneurs, managers, and policymakers should practice the concept of green and sustainability to attain maximum benefits from green intellectual capital to increase the sustainability business performance of their organizations. Originality/value: This pioneering research produces a comprehensive theoretical model of green intellectual capital, supporting the current literature where similar works have been yet. This theoretical model will guide entrepreneurs and managers of SMEs to measure green intellectual capital in SMEs. Despite the significant contribution, this study offers insights to researchers, academicians and practitioners to mitigate environmental destruction and to achieve the sustainable business performance of SMEs in Malaysia and developing countries. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this study is to examine the relationships among intellectual capital (IC), environmental compliance, corporate innovation and social media usage with respect to their influence on overall business performance. Design/methodology/approach: A theoretical model and related hypotheses are offered, all of which are grounded in both the resource-based view and social network theory. The data were collected through a well-structured questionnaire, and 330 responses from manufacturing firms in Vietnam were deemed appropriate for data analysis using partial least squares structural equation modeling (PLS-SEM). Findings: IC and social media usage have significantly positive effects on corporate innovation and business performance. Moreover, corporate innovation substantially enhances business performance. Furthermore, the results demonstrate that corporate innovation plays a partly mediating role in the research model. Meanwhile, IC fully mediates the relationship between environmental compliance and business performance. Research limitations/implications: This study offers valuable insights into intellectual capital, innovation, environmental compliance and social media usage for governments, practitioners and academics. Managers can incorporate social media usage strategies into their operational practices, enhancing environmental compliance, fostering innovation and ultimately promoting company success. Furthermore, the findings lead to practical recommendations for manufacturers seeking to adopt the CE model as part of taking a green production approach. Originality/value: Organizational researchers have an ongoing interest in examining the connections among IC, innovation, environmental compliance and social media usage. Nevertheless, few papers have empirically investigated the interconnections among these constructs and their impact on organizational performance. This study examines these connections and provides concrete evidence for them. [ABSTRACT FROM AUTHOR]

Purpose: Corporate social responsibility (CSR) is regarded as the driving factor of innovation. However, corporate technological innovation social responsibility's (CTISR) role and effect mechanism in leveraging radical technological innovation (RTI) has been limited. The purpose of this study is to investigate the relationships between CTISR and RTI and the moderating effect of intellectual capital and institutional support on CTISR and RTI. Design/methodology/approach: Grounded in resource-based view, a research model including CTISR, intellectual capital, institutional support and RTI is proposed Content analysis is performed on the CSR reports of Chinese companies that have been publicly listed published from 2008 to 2022, to measure each company's CTISR. A regression analysis was then applied to relate CTISR, intellectual capital and institutional support to firm-specific variables to determine their relevance and influence on RTI. Findings: Results indicate that CTISR is positively related to RTI. The results also indicate that human capital, structural capital and institutional support strengthen this positive relationship. Furthermore, institutional support strengthens the positive interaction effect of human capital with CTISR and structural capital with CTISR, respectively. Originality/value: This research explores the relationships among CTISR, intellectual capital, institutional support and RTI in a comprehensive model, which is the first known study to highlight that CTISR can enhance RTI and gives managers implications on how to align corporate technological innovation while pursuing RTI. [ABSTRACT FROM AUTHOR]

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: This study explores the mechanism by which intellectual capital (IC) [i.e. human capital (HC), structural capital (SC) and relational capital (RC)] influences small and medium-sized enterprise (SME) efficiency in the presence of business model innovation (BMI) as a mediator. Design/methodology/approach: Data collection is conducted through a survey completed by 319 owners and top managers of SMEs operating in the manufacturing sector in three cities in Pakistan. A simple random sampling method is used. A structural equation modeling artificial neural network (SEM-ANN)-based approach is applied to evaluate the role of IC predictors. The mediation results are authenticated using PROCESS. Findings: The results indicate that HC, SC and RC significantly influence SME efficiency and BMI. Furthermore, BMI fully mediates the relationship between human capital and SME efficiency, while partially mediating the relationship between structural capital and SME efficiency, as well as between SC and SME efficiency. Originality/value: This study pioneers research into the link between IC and SME efficiency. It contributes to the literature by defining IC as an antecedent of SME efficiency. It further contributes to the literature by defining IC as an antecedent and BMI as an intervening variable of SME efficiency. [ABSTRACT FROM AUTHOR]

Purpose: This study examines the direct and indirect effects of green intellectual capital (GIC) and innovative work behavior (IWB) on green process innovation performance (GPIP), with green knowledge sharing (GKS) as a mediator, in Pakistan's hospitality industry. The aim is to provide a paradigm for assisting companies in transforming strategic green processes of green hotel innovation and its practices. Design/methodology/approach: A total of 203 questionnaires were administered to front-desk officers of 15 hotels in Pakistan. Smart PLS-SEM 4 was used for analysis, and demographic statistics were analyzed using SPSS 21.0. Findings: GIC (green human capital, green organizational capital and green relational capital) and IWB significantly and positively influence GPIP. GKS strengthens the relationships of GIC and IWB with GPIP. Finally, all hypotheses were significant and the constructs showed a positive association. Originality/value: Research studies have revealed the impact of GIC on the hotel industry's competitive advantage. However, the mechanisms underlying those impacts remain relatively underexplored. This study makes valuable contributions by providing crucial evidence from Pakistan's hospitality industry. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to identify the impact of intellectual capital (IC) on the bank's performance using a cross-country approach with India and Gulf Cooperation Council (GCC) countries using the Skandia navigator model (SNM). Design/methodology/approach: This study uses a mixed-methods research approach by taking financial and non-financial measures to assess the impact of the IC on the bank's performance using the SNM. The study implies an analysis of the data from the top ten banks in India and twenty banks in GCC countries. The selection was done based on the volume of the bank's business for three years (2019–2020, 2020–2021 and 2021–2022). Findings: The research has three main findings: there is a positive impact of IC on the bank's performance; amongst the factors of SNM, there is a direct impact of human capital and customer focus on the performance of the selected banks in both India and GCC countries; and the other factors of SNM such as structural capital and process focus, renewal and development focus also affect the selected banks. Research limitations/implications: The outcomes of the research may be useful for policymakers in India and GCC countries, as it identifies IC components that have a significant impact on the bank's performance. This might enable them to develop policies that foster such factors, which, consequently, will improve the performance of the banks in the selected countries. Originality/value: This study is an attempt to fill the gap in the existing literature on IC and bank's performance for two different types of countries using the SNM. [ABSTRACT FROM AUTHOR]

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Enterprises across the globe are facing increasing pressure to effectively utilize resources and reduce costs through green supply chain practices. Emerging technology, such as blockchain technology which enables green practices, has become a contemporary industrial paradigm. However, enterprises need to build green intellectual capital to implement blockchain technology, which can be key to realizing green supply chain practices. This research examines the impact of green intellectual capital (GIC) on blockchain technology and its role in implementing green manufacturing to achieve sustainability. Partial least squares structural equation modeling was utilized for assessing the proposed hypotheses, and cross-sectional data was accumulated from manufacturing firms. As per the results, GIC, which includes green human capital, green structural capital, and green relational capital has a crucial role in the implementation of blockchain technology. The outcomes also indicated that the adoption of blockchain technology significantly influences green manufacturing. Moreover, green manufacturing (GM) has a substantial role in improving business sustainability. This empirical research provides a deeper understanding of how GIC and blockchain technology contribute to the implementation of GM. This research also provides guidelines that managers, policymakers, and producers can use to facilitate the incorporation of GM practice into business activities. [ABSTRACT FROM AUTHOR]