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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]

In the era of globalization and increasingly fierce competition, companies need to be able to manage and utilize the knowledge possessed by their employees effectively, This type of research is descriptive quantitative. the population is employees with the staff/supervisor level of Korean Multinational Company in Indonesia, totaling 80 employees. While the sample taken in this study were employees with the staff/supervisor level at Multinational companies from South Korea in Indonesia, namely 80 people. The sampling method in this study was nonprobability sampling, with the data collection instrument using a questionnaire. Data analysis in this study used the Partial Least Square (PLS) approach, namely Structural Equation Modeling (SEM). With the results that leadership has no influence on knowledge management, leadership has an influence on organizational performance, organizational culture has an influence on knowledge management, organizational culture has an influence on organizational performance, organizational structure has an influence on knowledge management, organizational structure has an influence on organizational performance, knowledge management has no influence on organizational performance, knowledge management has an influence on human capital, Human Capital is not able to mediate the influence of knowledge management on organizational performance. So it is recommended for companies to be able to provide more training or insight related to the importance of the role of knowledge management, so that employees can truly apply and implement knowledge management in their daily work. [ABSTRACT FROM AUTHOR]

The study explores various concepts such as human capital, social capital, innovation capability, and performance. Human capital, involving skills, knowledge, and abilities, is crucial for organizational performance, and the higher level of education positively associates with better performance. Social capital encompasses networks, relationships, and shared norms that facilitate innovation by fostering an environment conducive to the exchange of ideas and resources. Innovation capability refers to an organization's capacity to adopt and employ technology to develop products, services, or processes that contribute to competitiveness and adaptability. This study formulates hypotheses aiming to establish relationships between human capital, social capital, innovation capability, and organizational performance. The proposed hypotheses suggest the influence of human capital and social capital on innovation capability and performance. A quantitative approach was utilized through explanatory research, investigating specific populations within Telkom Ambon Branch, using Partial Least Square (PLS) analysis. The study’s findings present insightful conclusions regarding the relationships between the variables. Human capital positively influences performance and innovation capability, while social capital has a positive effect on innovation capabilities but negatively impacts employee performance. Moreover, innovation capability positively impacts organizational performance. The examination further elucidates the mediation role of innovation capability between human capital, social capital, and employee performance. This study provides a comprehensive analysis of the relationships between human capital, social capital, innovation capability, and performance within an organizational context. The study's outcomes offer valuable insights for management and decision-makers in fostering sustainable competitive advantages and driving innovation within organizations. [ABSTRACT FROM AUTHOR]

Purpose: University–industry (UI) collaboration is essential for knowledge and technology exchange between higher education institutions and industries, enabling enterprises to accelerate innovation. However, few studies have investigated the collaborative innovation mechanism through which UI collaboration can enhance the accumulation of firms' intellectual capital (IC) and how this, in turn, affects their innovation-driven development. Design/methodology/approach: Drawing from the knowledge management and collaborative innovation theory, this research proposes a theoretical framework of the inter-organization relationship between enterprises and universities to investigate the influence mechanism of UI collaboration, including academic engagement and commercialization, on corporate performance as well as the mediating role of IC by employing survey that covers 177 UI collaborations. Findings: Empirical results show that human capital and relational capital fully mediate the relationship between academic engagement UI collaboration and corporate economic performance, while human capital partially mediates the relationship between commercialization UI collaboration and corporate economic performance. Additionally, structural capital and relational capital partially mediate the relationship between academic engagement and corporate innovation performance, while structural capital fully mediates the relationship between commercialization and corporate innovation performance. Originality/value: This study empirically investigates how academic engagement and commercialization impact corporate performance (i.e. innovation dimension or economic dimension). It uncovers this relationship's underlying mechanism by documenting the IC's mediating impact. [ABSTRACT FROM AUTHOR]

Knowledge management can help organizations to improve their performance. Many studies show that knowledge management impacts organizational performance. Human capital is considered a mediating role in knowledge management's impact on organizational performance, but it is still blurred, and only a few studies are related to this issue. Moreover, various factors influence knowledge management, such as organizational structure, culture, technology, strategy, trust, and leadership, but maybe other factors have not been identified. This factor can help knowledge management impacts organizational performance. This study was conducted to determine how the human capital role mediates the impact of knowledge management on organizational performance and determine another factor that affects knowledge management, which can impact organizational performance. This study was based on the Systematic Literature Review (SLR), which includes 37 articles published from 2016 to 2021. The study showed that human capital mediates the impact of knowledge management on organizational performance directly and indirectly through innovation. Meanwhile, organizational structure, culture, trust, leadership, human behavior, human resources practices, technology, and strategy are identified as factors that affect knowledge management, whereas human resources practices affect human behavior and leadership. Finally, we proposed a conceptual model that described how knowledge management factors impact human capital and organizational performance. This research can contribute to enriching knowledge management theory and be used to give recommendations for improving the implementation of knowledge management. Further research involves data collection, and empirical analysis needs to be conducted in an organization to examine the conceptual model.

Regarding an institution’s labor as utility management, the employment protocols embody the extensive recruitment plans and further reflects the initial phase of the labor management in alignment with attaining the institutional objectives. Universally, they are viewed to be the most challenging although critical aspect of every labor management plans. This study sought to document the empirical and theoretical literature on employee recruitment practices, knowledge management, human capital, and organizational performance. The theories that guided this study included the Vrooms Expectancy theory, Human Capital theory, and Equity Theory. The study’s conceptual model comprises of employee recruitment practices and organizational performance as the independent and dependent variables respectively, while knowledge management and human capital were incorporated as mediating variables. This study reflects literature review research whose focus was a deeper analysis of the existing basic and factual publications on employee recruitment traditions and institutional outcomes. The study based on the observed theoretical linkages concluded that employee recruitment practices, theoretically influence organizational performance, while knowledge management theoretically mediates the association between employee recruitment practices and organizational performance. Further, the deduction from this presentation was that human capital theoretically moderates that association between employee recruitment traditions and institutional outcomes and that there is a joint theoretical relationship among employee recruitment practices, knowledge management, labor management and institutional outcomes. This study observed the little existence of theoretical and empirical literature on the joint linkage between employee recruitment practices, knowledge management, labor and institutional outcomes and recommended an empirical study to establish the existing relationship among the considered variables.

Purpose: The authors examined intellectual capital (IC) components, namely human, structural and relational capital, on firm performance (FP) and innovation performance (IP), while also examining the role of knowledge management (KM) in this context. Design/methodology/approach: The authors employed a meta-analysis using 81 studies from 2006 to 2020 using bivariate analysis, meta-analytic structure equation modeling (MASEM) and fuzzy-set qualitative comparative analysis (fsQCA) to study IC components on FP and IP. Findings: The MASEM results show that IC affects positively on FP, but not in a significant level and affects positively and significantly on IP. The findings also reveal that the moderation effect of KM affects positively on FP but not on IP. Additionally, the fsQCA analysis shows that KM and its multidimensional role has a positive impact on FP and IP and has a potential to be consistent as a dynamic component for IC. Research limitations/implications: The results may be limited by different statistical biases and inverse causality issues or associated with contextualities related to the studies of the sample selected by our criteria. Practical implications: Managers can identify the appropriate IC elements and act accordingly. The study suggests that mobilizing human, structural, relational and knowledge capital must begin from the firms' birth and continue further during firms' stages of the business. Social implications: IC is the bridge of evolution for future societies. Knowing how its components impact all levels of corporate environment indirectly influences how societies build up their social bases and policies to fulfill new professional generations. Originality/value: By using the MASEM and fsQCA, the authors have more detailed insights into the multidimensional context of KM in IC components on firm and innovation performance identifying configurations of intangible resources. [ABSTRACT FROM AUTHOR]

Using a sample of completed U.S. acquisition deals over the period 1984–2014, we find that acquirer organization capital as measured by capitalized selling, general, and administrative (SG&A) expenses is associated with superior deal performance. We show that high organization-capital acquirers achieve significantly higher abnormal announcement period returns, and better post-merger operating and stock performance, than low organization-capital acquirers. Additional tests suggest a causal relation between acquirer organization capital and deal performance. We further show that post-merger, high organization-capital acquirers cut more on the cost of goods sold, invest more in SG&A expenses, and achieve greater asset turnover and innovative efficiency. [ABSTRACT FROM AUTHOR]

Purpose: This paper examines the interaction of human capital and CRM on the performance of SMEs in Yemen. Design/methodology/approach: The study used a quantitative approach in investigating the interacting effect of human capital on the relationship between CRM and SMEs' performance in Yemen. The PLS-SEM analysis was performed to test the hypotheses. Findings: It was observed that key customer focus, technology-based CRM and CRM knowledge management were effective drivers of SME performance, but not CRM organization tools. It was also ascertained that human capital has no moderating effect on the key customer focus and knowledge management relationships with performance, although it does moderate the relationships between performance and CRM organization and technology-based CRM respectively. Research limitations/implications: Because this study is limited to manufacturing SMEs in Yemen, the results cannot be generalized to other types of industry such as services, whose structure and vision differ from those of manufacturing SMEs. While the current results may be appropriate for SMEs in other developing countries, the researcher believes they are unsuitable for SMEs in advanced economies with different financial structures and employee and management cultures. Practical implications: The empirical insights of this study are valuable for the owners, managers and professionals in the SMEs manufacturing sector in developing countries, to enrich their organizational performance through CRM adoption, while considering the moderating effect of human capital. Originality/value: This is the first empirical work to confirm way the main drivers of human capital, including in the analysis the impact of CRM dimensions and SME performance, in the context of the manufacturing sector. In support of an original conceptual model, the insights contribute to the literature on CRM, SMEs in the manufacturing sector, human capital and emerging economies. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to introduce a unified framework which integrates knowledge management processes (knowledge creation, sharing, storage and documentation and acquisition), innovation capability (product, process, marketing and organizational and organizational performance (operational, financial and product quality). Then empirically test the effect of knowledge management processes (KMP) on innovation capability (IC), the effect of IC on organizational performance (OP) and the impact of KMP on OP through the mediator (IC). Design/methodology/approach: A questionnaire was designed and addressed to the general managers of the Jordanian companies making up the target population. Statistical techniques employed included confirmatory factor analysis and structural equation modeling (SEM) using AMOS 24 to test the hypotheses. Findings: The results show that KMP influences IC, IC affects OP and KMP impacts OP through the mediator (IC). Research limitations/implications: The use of longitudinal data and comparisons with this study would provide further insights that would assist in generalizing knowledge related to the relationships among KMP, IC and Os' P. Practical implications: If organizations fully comprehend KMP and IC, they would be able to implement them successfully, creating value for their companies and improving OP. Originality/value: The existing research on KMP and IC is primarily conceptual and descriptive in nature, and empirical research confirming the real impact of KMP when developing IC is lacking. Also. the relationship between innovation capabilities and OP has not been adequately studied. Hence, this study introduces a conceptual framework which integrates KMP, IC and OP and simultaneously empirically tests the relationships among them. [ABSTRACT FROM AUTHOR]

This study aims to investigate and identify the factors affecting the empowerment and implementation of knowledge management in organizations as well as the impact of knowledge management on organizational performance. This study also examines the mediating role of human capital in the relationship between knowledge management and performance of Kabul Steel Plant, which is the largest steel plant in Afghanistan. The research model was developed through the literature review. The initial data were collected through a questionnaire containing 48 questions. Participants were 108 managers and administrative staff of the company. The collected data were analyzed by using the SPSS and SmartPLS software. The hypotheses regarding the impact of strategy and technology on knowledge management were rejected by using correlation analysis and t-test statistic. Finally, the findings showed the positive effects of variables of structure, culture, leadership, and trust on knowledge management in an organization. Also, knowledge management influences the organizational performance, both directly and through the mediating variable of human capital. This research encourages the managers and employees of organizations to use the available organizational resources to implement knowledge management in organizations and improve knowledge management practices and human resources that are the most valuable resources of any organization in order to remain competitive in the markets. [ABSTRACT FROM AUTHOR]

We introduce a knowledge-in-practice framework for understanding the nature of work and use this framework to peer into the black box of knowledge management (KM) and to explore the relation between KM activities and performance. The knowledge- in-practice framework describes knowledge characteristics of work practices along two dimensions: tacitness and learnability. We propose that adopting KM activities that match the tacitness and learnability of organizational work settings will have a positive effect on desirable performance targets for each work environment. Our framework offers a new lens for defining work and work settings. We identify patterns of KM activity that are believed to be maximally effective within each work setting and offer an enhanced contingency-based explanation of the association among work settings, KM initiatives, and performance. These ideas challenge the belief that KM activities always contribute to better performance and that the greater the investment in KM the better. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to examine the disruption-adaptation associated with knowledge management (KM) of entrepreneurial multitasking of top strategy and tactics executive (TSTE) succession in positions responsible for both S and T. This provides insight into KM and firm performance during turbulent periods. Design/methodology/approach: The study examines investor's opinions of human capital in the context of managerial succession. The data was based on 900 publicly available appointment announcements between 2006–2014, allowing for the examination of 459 observations of succession in 51 industries. Findings: The findings indicate that the relationship between KM of entrepreneurial multitasking and firm performance was more positive for high innovation firms than for low innovation firms. As well, the relationship between investors' opinions of a top executive manager's human capital and firm performance is more positive for small firms than for large firms and more positive for high innovation firms than for low innovation firms. Research limitations/implications: The study contributes to the literature by systematically examining the announced appointment of executives in one context where KM of entrepreneurial multitasking is prevalent – across marketing strategy and sales tactics (hereafter, S and T) responsibilities – for multiple firms listed at major US stock exchanges across a wide range of industries, using lagged performance data to discern performance outcomes. It highlights important issues related to organizational structure and human capital for firm performance and KM in dynamic environments. Further research could examine the impact on firm performance of a change in structure – from a joint sales and tactics position to a sales or tactics position and vice versa. By studying the impact of change to and from an intertwined position, future scholars can determine the level of risk stemming from coordination uncertainty changes with time. Practical implications: Of practical relevance, the study shows that vesting dual responsibility for S and T in one executive during managerial succession may not be as universally valuable or adaptive as previously thought. One practical extension of this research may also be that larger firms that are more likely to have clearly defined silos may find that such vesting of multitasking responsibility not as valuable. High innovation and small firms may gain from new executives' multitasking responsibility for S and T. Thus, firms should think twice before vesting S and T responsibilities with one incoming executive during the leadership change. Social implications: Responsibility for both S and T compounds ambiguous accountability, frequently leaving the locus of customer-related problems unclear, and therefore unsolved. Originality/value: Extant research has overlooked the relationship between the top management team's (TMT) abilities to multitask firm performance over time across contexts of external and internal change, operationalized as firm innovation and firm size. Nor have studies explored the firm performance implications of external stakeholders' opinions of such human capital across these contexts. A novel measure of executive-specific human capital – abnormal returns generated the appointment announcement, is introduced. Understanding the capability of a top executive to simultaneously multitask both S and T responsibilities is a critical component of KM; also relevant are investors' opinions of their human capital, a particular oversight given the challenge of the "great transformational leader" with servant leadership theory (Carayannis et al., 2017; Gregory Stone et al., 2004). [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to analyse the impact of intellectual capital (IC) on the reputation and performance of Italian companies.Design/methodology/approach The paper exploits a unique data set of 452 non-listed companies that obtained a reputational assessment from the Italian Competition Authority (ICA). To test the hypotheses, this study implemented several regression analyses.Findings Results support the argument that human capital efficiency is a key driver of corporate reputation. Findings also reveal that companies, which obtained reputational rating under ICA scrutiny, show a positive relationship between IC elements and various measures of financial performance.Research limitations/implications The study focuses on a single country; it is not free from the imprecisions of Pulic’s VAIC model.Practical implications This paper recommends companies that are interested to achieve a robust reputation should consider the human capital as a strategic intangible asset. Second, the results suggest that companies with an ICA reputational rating are able to leverage their intangibles to potentiate performance and competitiveness.Originality/value This is the first empirical investigation on the contribution of IC in generating value for corporate reputation. Additionally, the study contributes to the literature on the link between IC and performance by examining a sample of firms not yet explored in prior research. [ABSTRACT FROM AUTHOR]

Purpose This paper aims to examine if (and how), enterprise social media (ESM) can be understood as a strategic knowledge management phenomenon to improve organizational performance.Design/methodology/approach This paper uses intellectual capital theory and its functional building blocks to organize different types of the ESM platforms, based on secondary data. It then connects these findings to the underling intellectual capital tenets to introduce a conceptual model that explicates how ESM impacts strategic knowledge management, and vice versa.Findings This paper concludes that ESM provides a unique complement to traditional strategic knowledge management. The authors argue that ESM differs substantially from other contexts in which intellectual capital has been applied, and extend intellectual capital with three appropriate dimensions (human, social and structural capital). Given the potentially disruptive nature of ESM, this framework helps firms understand the nature of the changes that are needed.Originality/value The paper provides the first review of the business needs that are served by the software functions and management processes under the ESM banner. This original contribution takes the intellectual capital and strategic knowledge management discussions from their usual high levels of abstraction and relates them to the real world of ESM, focusing on outcomes. Its unique “Intellectual Capital Framework for the Socially Oriented Enterprise” includes distinct, testable propositions that provide a practical approach to strategically planning, implementing and optimizing ESM. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the influence of intellectual capital (human capital, structural capital, capital employed) on financial performance and corporate value. The population in this study is a banking company listed on the Indonesia Stock Exchange during the period 2011-2015. The sample is taken by purposive sampling technique that is based on certain criteria. Data analysis in this research use multiple linear regression analysis. The result of hypothesis test shows that human capital and capital employed have positive effect to financial performance, while structural capital does not have positive influence to financial performance. Human capital and capital employed also positively affect the value of the company, while structural capital does not have a positive influence on the value of the company. Thus, companies should pay more attention to the existence of intangible assets that have the potential to improve the financial performance and value of the company. Companies must improve human capital by engaging in budgeting for trainings to improving and developing the employee knowledge. The company must also utilize all its assets so as to maximize the company's financial performance and value.. [ABSTRACT FROM AUTHOR]

Purpose Knowledge is a key success factor in achieving competitive advantage in the current fast-paced and uncertain economic environment. Several studies in the literature have analyzed the relationship between knowledge creation (KC) and organizational success; however, the mechanisms by which KC leads to accumulation of intellectual capital (IC) and thereby affects various dimensions of organizational performance are understudied. The purpose of this paper is to examine how KC and IC and their relationship influence key dimensions of organizational performance.Design/methodology/approach A research model was developed and tested based on the literature in the areas of KC, IC and organizational performance. This study uses a survey sent to companies in an intensive knowledge-based industry. The balanced scorecard (BSC) approach was used to measure the key dimensions of organizational performance.Findings The results from structural equation modeling (SEM) on 470 completed questionnaires received from the pharmaceutical companies in Iran reveal that KC activities lead to the accumulation of organizational IC and IC has a crucial and positive impact on the BSC. Furthermore, the results from the path analysis indicate that IC mediates the effects of KC on the BSC.Practical implications The findings of this study contribute to the extant literature on the relationship between knowledge and organizational performance by demonstrating that knowledge and KC lead to performance when organizations utilize KC activities and leverage them to accumulate IC. Once used effectively, IC will result in a better performance in the knowledge-intensive environments.Originality/value This is the first study that investigates how KC contributes to firm performance by incorporating the mediating impact of IC on the BSC. The proposed model and results will help organizations to identify the mechanisms through which KC initiatives improve organizational performance. [ABSTRACT FROM AUTHOR]

In today's competitive and dynamic economy, knowledge‐intensive organisations constantly face challenges for sustenance. Therefore, successful knowledge management (KM) system is viewed as an important factor to maintain competitive advantage. These days, knowledge‐sharing practices are encouraged in organisations to improve performance of the human assets. However, the behaviour of employees determines the success of potential KM system of organisations, which often fails due to various organisational and individual factors. On the basis of prior literature, this paper investigates the effect of varying internal and external dimensions, which are contextual factors, knowledge‐sharing mediums (KSM), and knowledge‐sharing intentions on knowledge‐sharing behaviour (KSB) of employees. Data were gathered from a sample of 231 managers of various public sector units in India. The results are analysed using hierarchical multiple regression. The outcomes of this study show the impact of contextual factors and KSM on KSB. Further analysis leads to the conclusion that there is a moderating effect of knowledge‐sharing intentions on this relationship. This research intends to contribute the understanding of KSB to help managers in promoting knowledge sharing and hence developing knowledge base in organisations. This study will also encourage better managerial practices to build an environment for knowledge dissemination. Moreover, it also provides insight related to importance of KSM in promoting efficient KM processes, making this article important for both practitioners and academicians. [ABSTRACT FROM AUTHOR]

The aim of this research was to analyze intellectual capital in Serbian fruit companies with respect to size, fruit sector, and certification status. Representatives from 75 companies were interviewed. Survey data were analyzed through 56 items, grouped into three sub-categories of intellectual capital: human capital, structural capital, and relational capital. This study provides insight into how the fruit industry in a developing country perceives intellectual capital and demonstrates the use of developed models from other industries in the food industry. The novelty of this approach was the dimension reduction of intellectual capital factors into two distinct directions, namely, ‘customer quality’ and ‘stakeholder quality’, confirming quality as a dominant basis for both customers and stakeholders. Micro companies and non-certified companies are focused on customers, while medium-sized and certified companies are focused on satisfying requirements from all stakeholders. This study provides insight for engineering managers engaged in using intellectual capital models in the food/fruit industry. The presented model explores the potential of intellectual capital in determining quality improvement opportunities and improving company performance. [ABSTRACT FROM PUBLISHER]

Research summary : We argue that the extent to which a firm faces takeover threats affects its knowledge structure. In particular, takeover threats may lead to managers' reluctance to adopt a strategy toward firm-specific knowledge accumulation because implementing this strategy requires them to acquire specialized skills, which are at risk under takeover threats. Conversely, takeover protection leads to an increase in firm-specific knowledge. Further, the relationship between takeover protection and firm-specific knowledge is positively moderated by managerial ownership, which helps align managerial interests with those of shareholders. But the relationship is negatively moderated by managerial tenure, as long-tenured managers have already committed to their firms. Using a differences-in-differences method with Delaware antitakeover rulings in the mid-1990s as an exogenous shock, we found results supporting these arguments. Managerial summary : We examined how changes in the Delaware antitakeover rulings in mid-1990s affected the knowledge structure of firms incorporated in Delaware. We reasoned that with a greater level of takeover protection, top managers of those firms incorporated in Delaware felt higher job security, thus providing them stronger incentives to make strategic decisions toward the development of firm-specific knowledge and to make corresponding human capital investments in specialized skills. Empirically, firms incorporated in Delaware were found to have an increase in the level of firm-specific knowledge in their knowledge structure after the mid-1990s. Furthermore, our analysis suggests that the role of takeover protection on top manager incentives is particularly salient when the managers are awarded with more company shares and when the managers have shorter organizational tenure. Copyright © 2015 John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]

Purpose The aim of this study is to investigate the role of knowledge sharing (KS) culture in leveraging knowledge management (KM) strategy and human resource (HR) strategy to improve business performance (BP).Design/methodology/approach A structured questionnaire survey was distributed to 120 randomly selected companies in Kuwait. A total of 392 valid responses were collected and tested using a structural equation model. Statistical analysis was conducted using SPSS and LISREL software to verify the research hypotheses.Findings The results revealed the impact of the mediating variable KS culture on the enhancement of BP. Both KM strategy and HR strategy were observed to have a positive direct effect on KS culture.Practical implications The results indicate that top management should make efforts to cultivate a KS culture to achieve better BP and future success.Originality/value The primary research contribution is the conceptual model for the role of KS culture as a mediator between KM strategy, HR strategy and BP. [ABSTRACT FROM AUTHOR]

Purpose – Knowledge management capabilities have proven to be key success factors for organizations within our increasingly information-based economy. Although knowledge management literature has a rich history, less is known about how an organization’s learning culture affects outcomes realized via knowledge management initiatives. Moreover, there is a dearth of understanding regarding how to successfully operationalize knowledge management activities in order to achieve performance in the dynamic logistics and supply chain management environment. Rooted in competence-based theory, the purpose of this paper is to examine the role that learning culture plays with regard to knowledge management capabilities, human capital, and organizational performance at logistics service providers. Design/methodology/approach – This study uses survey data from 448 managers and covariance based structural equation modeling to assess how knowledge management, learning culture, and human capital influence organizational performance. Findings – The results of this study indicate that knowledge management has a significant positive relationship with learning culture and human capital. There was also an indirect effect of knowledge management through learning culture on human capital and organizational performance. Interestingly, human capital did not have a significant relationship with organizational performance as hypothesized. Practical implications – The results support the vital role that leaders and managers have in creating a culture that is conducive to the success of knowledge management initiatives. Originality/value – This study goes beyond the simple direct relationship between knowledge management and personal and organizational outcomes that is usually examined by testing learning culture as an important mediator. [ABSTRACT FROM AUTHOR]

This paper examined tacit knowledge so as to see whether tacit knowledge when properly put to use can lead to improved performance by upstream sector firms in Nigeria. Knowledge as we believe, is very vital to both corporate entities and individuals. Knowledge encompasses both explicit and tacit. This paper focused on one aspect of knowledge - 'tacit' which is in the psyche or brain of the individual possessing it. Inspite of the central role it plays, tacit knowledge has been downplayed by most firms. However, we adopted a survey research design via questionnaires administered to 504 employees randomly selected from 3 different oil firms. The data obtained were analyzed using inferential statistics. Also, multi-collinearity diagnoses of tacit knowledge and organizational performance was performed. The result suggests that tacit knowledge is linearly correlated with organizational performance. This implies that tacit knowledge predicts organizational performance. This study is significant in that the findings would be useful to management of firms, as it divulge how tacit knowledge when properly harnessed can lead to increased performance. Most prior studies in this area were conducted in other countries, hence our study is one of the first in Nigeria that examined tacit knowledge and organizational performance. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to develop and test a series of conceptual models that investigates the impact of management accounting (MA) (systems and information) on firms’ structural capital and business performance. It also replicates previous research in this area which focused on the interplay between the three primary elements of intellectual capital (IC) (i.e. human capital, structural capital and relational capital) and business performance. Design/methodology/approach – A survey instrument was used to collect the data required to conduct the study. All respondents who participated occupied the role of chief financial officer or equivalent and were employed by firms competing within the indigenous Irish information and communications technology sector. Consistent with prior quantitative IC-based research, a form of structural equation modelling called partial least squares was used to test the data collected. Findings – The findings reject the suggestion that MA is most appropriately situated as an element of firms’ structural capital. The findings support a plausible and statistically significant relationship between advanced MA systems and business performance. The findings also generally support previous research on the relationship between the three elements of IC and business performance. Originality/value – Although much has been written about the potential role for MA in the IC area, little empirical evidence has yet emerged. This exploratory research begins to address this deficiency by developing and testing a series of MA-related constructs within the IC research domain. [ABSTRACT FROM AUTHOR]

Purpose – Intangible resources are the most distinctive firms’ assets in competitive environments especially in service businesses. Insurance firms seeking more efficient performance than competitors should improve their intellectual capital (IC) strategies in both aspects of IC creation and utilization. The purpose of this paper is to investigate and improves IC participation in insurance firms’ efficiency. Design/methodology/approach – A two-phase framework: “explaining IC role in efficiency” and “measuring efficiencies of IC creation and application” is developed in order to find IC strategies increasing firms’ efficiency and though competitiveness. Efficiency is measured using data envelopment analysis and the generalized estimating equations is used as the regression method in order to explain efficiency with IC measures. Findings – Empirical results in Iran insurance sector (during a seven-year period for 17 Iranian insurers) show some IC components influence firms’ efficiency and could be intervention points for performance improvement. Then the firms are categorized into four zones in terms of IC efficiency and strategies are recognized for each category. Research limitations/implications – Although the research is initiated by the need to embed intangible resources in performance improvement in insurance sector, the research framework could be strongly applied in other knowledge-based industries. Originality/value – This paper embeds an innovative link between classic efficiency and IC which aligns resource management with competitiveness strategies. [ABSTRACT FROM AUTHOR]

Purpose – The basis of value creation has shifted from tangible factors of production towards intangible resources such as intellectual capital (IC) (e.g. Grant, 1996). The average organisation’s IC has been estimated to be three to four times over its book value (Edvinsson and Malone, 1997); thus, it is vital for companies to understand how it is created, managed, measured and evaluated. However, there are still many debated and complex issues, and the empirical measurement of IC is one of those. The purpose of this paper is to determine if IC systematically influences firm performance. Design/methodology/approach – A systematic review procedure was utilised as this study’s research design. Findings – The findings demonstrate that IC influences firm performance mainly through interactions, combinations and mediations. Also, there is a great deal of evidence on the significant relationship between IC and firm’s innovation performance. Research limitations/implications – This paper reviews only empirical studies based on survey data and statistical methods of analysis. Practical implications – The research points to some focal aspects of IC that are associated with firm performance. Originality/value – This is the first study to review empirical literature on IC and firm performance. It increases the current understanding by bringing together the research related to the issue and drawing meta-level analysis. [ABSTRACT FROM AUTHOR]

Competing theoretical perspectives regarding the effects of knowledge management (KM) on performance have underpinned past empirical studies. By explicitly surfacing and comparing three such perspectives, we contribute to the theoretical advancement of the KM field. We develop hypotheses consistent with the underlying logics of universalistic, complementarity and contingency theories and we empirically test these hypotheses to determine which is best supported. Data was collected from a sample of hospitality services firms operating in South Africa. Our results show that the universalistic perspective is less preferred. We find support for the complementarity perspective by revealing that codification and human capital KM capabilities interact to influence customer service outcomes. The contingency perspective also received support as the links between KM capabilities and performance were found to be contingent on the business strategy of the firm. Our results suggest that future researchers should explicitly acknowledge the theoretical perspective from which they are observing the performance impacts of KM and ensure that empirical tests are consistent with the logic of the selected perspective. [ABSTRACT FROM AUTHOR]