Purpose
– The purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher and ...practitioner.
Design/methodology/approach
– Offers a first-hand reflection on the future of IC, using evidence collected from IC in the field and the author’s personal reflections.
Findings
– I argue that the authors need to abandon reporting and instead concentrate on how an organisation discloses what “was previously secret or unknown”, so that all stakeholders understand how an organisation takes into consideration ethical, social and environmental impacts in keeping with an eco-systems approach to IC.
Research limitations/implications
– While much of the empirical evidence presented in this paper is freely available to all scholars, the interpretation and findings is subjective. Other researchers, given the same opportunity and evidence, may not necessarily make the same conclusions.
Social implications
– We are now on the cusp of the fourth stage of IC research (Dumay, 2013), whereby IC expands its boundaries into the wider eco-system, to “go beyond IC reporting” (Edvinsson, 2013, p. 163).
Originality/value
– Offers a critical review of the impact of IC reporting which is relevant to consider because of the newfound resurging interest in IC, based on the current push for integrated reporting (
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), which arguably contains IC information targeted at investors.
PurposeThis paper examines the leading publication trends including the extent and impact of intellectual capital research in the Journal of Intellectual Capital (JIC) over a two-decade period ...(2000–2020). The bibliometric analysis offers the description of publications trends such as key authors, articles, cited references, institutions and countries— in other words the extent and impact in the field. This paper also presents the knowledge structure (including conceptual, intellectual and social structures) of JIC, that is prominent themes, co-citation and bibliographic networks.Design/methodology/approachIn order to achieve research objectives, we collected the bibliographic information of the articles published in JIC for the period 2000 to 2020 from the Scopus database on 11.04.2020. The bibliographic information of 737 documents were analysed using to open source analysis tool, that is bibliometrics package in r software and VOSviewer. These tools were used to create the graphical visualization of bibliographic data on basis of co-occurrence, co-citation and bibliographic coupling.FindingsThe results show that the journal is progressing in terms of publication quantity and reputation in the field. To date, 737 documents have been published in JIC, which includes 659 research articles, eight editorials, seven notes and 63 review papers. This paper also portrays the author impact list in terms of most impactful articles published in JIC. Country-wise Italy, Australia, and USA exert maximum influence on JIC scholarship.Originality/valueBibliographic analysis offers a comprehensive understanding of past trends and presents the future direction of a journal.
The characteristics of the intellectual capital model for the research process in Higher Education institutions of the City of Cartagena are described. Research with a quantitative, positivist, ...analytical approach, field designs, in a non-experimental, transversal or transactional way, descriptive type. The study population group is made up of vice-rectories of the research area, coordination's, headquarters or leaders of the research area, who are in charge of the management and viability of the research processes in 7 universities of Cartagena de Indias, survey, an instrument was used with alternatives of closed Likert-type answers, the Statistics of the data was Descriptive systematized in Microsoft Excel, SPSS and R.3.2.3. In general, the researchers of the different institutions state that they totally disagree with the fact that the intellectual capital of their institutions presents these characteristics. In general, HEIs do not comply with being an open and flexible model, but it is required to be more systematic, adaptive, dynamic and innovative.
•Digital platform capability and organizational agility in manufacturing SMEs with the mediating role of intellectual capital and moderating role of environmental dynamism.•Time-lagged two-wave ...survey of 227 firms to test the proposed hypotheses using structural equational modeling (SEM).•Digital platform capability is positively associated with the agility of SMEs, and all three intellectual capital dimensions (i.e., human, organizational, and relational capital) mediate this relationship.•Environmental dynamism curbs SMEs’ ability to turn their digital platform capability into increased intellectual capital.•Managers must focus on intellectual capital to make their organizations more flexible in responding better to environmental changes.
In this study, we untangle the relationship between digital platform capability and organizational agility in the manufacturing sector small and medium-sized enterprises (SMEs) by investigating the mediating role of intellectual capital and the moderating role of environmental dynamism. Using a time-lagged two-wave survey of 227 manufacturing SMEs, we tested our proposed hypotheses using structural equational modeling (SEM). Our results reveal that digital platform capability is positively associated with the agility of SMEs and that all three intellectual capital dimensions (i.e., human, organizational, and relational capital) mediate this relationship. We also found that environmental dynamism has a negative moderating role on digital platform capability and intellectual capital. Environmental dynamism curbs SMEs’ abilities to turn their digital platform capabilities into increased intellectual capital. Our results shed light on the importance of intellectual capital in creating improved organizational agility for manufacturing SMEs through digital platform capability within the boundary conditions of environmental dynamism.
This research was a pioneering study that examined the relationship between green intellectual capital and green human resource management. A quantitative research approach using a mail survey was ...employed to get insights from 112 large manufacturing firms in Malaysia. Partial Least Squares Regression Analysis was employed to examine the proposed relationship. The results indicated that green human capital and green relational capital influenced green human resource management. Surprisingly, green structural capital was not significantly related to green human resource management. As revealed by searches of ISI Web of Knowledge and Scopus, no similar work has tested a similar framework based on evidence from all over the world.
Display omitted
•The nexus of green intellectual capital and green human resource management was explored.•Intellectual Capital-based View Theory was used as a theoretical foundation.•Green human capital and green relational capital could be linked to the adoption of green human resource management.•Green human resource management was highlighted in creating cleaner production in the manufacturing industry.
Purpose
The purpose of this paper is to investigate the relationship between intellectual capital (IC) and sustainability using practitioners’ perspectives and by developing an analysis of comments ...and practices published in 1,651 blog posts in one of the leading sources of sustainability research: CSRwire.com.
Design/methodology/approach
A total of 1,651 posts, containing more than 1.5 million words, published by experts in the field of sustainability are analysed using Leximancer and content analysis.
Findings
The results reveal IC and sustainability to be complex topics under active discussion by practitioners, and several links to the IC literature are identified and compared. The findings focus on the managerial practices applied by leading companies, as discussed by practitioners, that show IC and sustainability influence each other in answering a plurality of demands or logics.
Research limitations/implications
First, the authors identify the need to study the managerial practices proposed by practitioners, rather than their company reports. Second, the authors propose developing a trading zone for IC researchers and practitioners. Third, the authors reflect on the role of new communication tools, such as integrated reporting, to connect IC and sustainability. Finally, the authors conclude that the relationship between IC and sustainability could benefit from a fifth stage of IC research that considers justifications of the worth of IC and sustainability practices.
Originality/value
The paper is novel because it addresses concerns about the relationship between IC and sustainability by examining messages posted by practitioners, rather than examining company disclosures. This leads to an understanding of the impact of practices rather than the desires motivating practice. The results support the view that it is time to remove the boundaries of IC research and work towards reconciling the worth of IC to different people in different contexts. The authors argue that practitioners require scholars to reduce the ambiguity between IC and its expected results. This would open the door to a potentially productive way of understanding IC and the complexity of economic, social, and environmental value. In short, researchers should change their research questions from, “What is IC worth to investors, customers, society, and the environment?” to “Is managing IC a worthwhile endeavour?”
The rapid growth of technology-intensive companies in a knowledge-based economy signals the importance of managing intellectual capital in the corporate environment. The literature on the subject ...indicates that this intangible asset contributes to the performance, competitiveness and financial sustainability of companies. This fact is particularly striking in developing countries, where small and medium-sized companies are considered the engine of growth, due to their capacity to generate jobs, flexibility and innovation. Through this judgment, a study aims to investigate how this intangible asset is classified and measured by academics and what is its relationship with the financial performance of small and medium-sized companies. The research employs a systematic review of the literature, to identify the critical success factors that associate the aforementioned factors, in a broad analytical perspective on the measurement of intellectual capital. As a result, the monetary and non-monetary categories of intellectual capital measurement methods are described in this study, and the findings suggest that companies with higher financial performance more efficiently realize the potential of their intellectual capital.
The paper aims to investigate the level of accumulated digital intellectual capital and investments in digital transformation in the Russian regions and study its impact on the gross regional product ...and companies’ revenue, as well as on the innovative activity of companies. The study relies on the multiple regression method to find significant relationships between digitalization and performance indicators in 85 Russian regions and cities of federal significance. The originality of the approach used in this study lies in the development of the digital capital theory: the authors assess the impact of accumulated digital intellectual capital and investment on the performance of manufacturing and service companies and show the difference in return on investment between sectors. The results of the study show that though Russian regions are at the initial stage of the digital economy development, digitalization has a significant positive impact on the financial and innovative performance. Manufacturing companies primarily use structural capital to create customer value. Service-oriented companies also receive a positive return on investment in human and relational capital. The results obtained can be applied in practice by the business community to support investment decisions and analyse the processes of creating digital intellectual capital in companies.
•Integrated reporting represents a new solution for companies to share intellectual capital information.•No studies examine the relationship between IC disclosure and firm value in the integrated ...reporting context.•Empirical findings provide support for the notion that a high quality of IC disclosure in integrated reports improves firm value.•The breakdown of the higher level of analysis further demonstrates that this positive impact is not exclusively tied to the overall quality of IC disclosure but also to the quality of every single type of IC information.
Due to the transition from a manufacturing-based to a knowledge-based economy, the relevance of intellectual capital (IC) in firm value creation processes has significantly increased. Considering that traditional financial disclosures do not contain IC-related information, various stakeholders have long asked companies to voluntarily disclose their intellectual resources for those to be incorporated into firm performance considerations and valuations. The advent of integrated reporting provides managers with an innovative tool to address IC disclosure. Nevertheless, despite research already focused on IC information in integrated reporting, knowledge regarding the benefits that companies enjoy through divulging IC-related information in integrated reports remains limited. To fill this gap, this study empirically analyses the impact of IC disclosure quality on firm value in the context of integrated reporting. Based on a sample of 110 companies, findings suggest a significantly positive relationship between all three components of IC (structural, human, social and relationship) and firm value, generating multiple implications for reporting entities, investors, regulators, and managers.
The purpose of this study was to analyze the influence of intellectual capital on the financial performance of banks. The results showed the consistency of the financial performance of the banks ...measured by ROA with HCE and CEE as the most influential elements of the intellectual capital. Banking variables such as asset size and experience are not influential on ROA so the mediation analysis indicates that there are no indirect effects of intellectual capital components through banking variables. Keywords: Intellectual capital; MVAIC; financial performance; banks; Ecuador. i. Introducción En la dinámica empresarial moderna, la banca se ha transformado en una industria intensiva en conocimiento, una industria que ha reconocido progresivamente al capital intelectual (CI) como un activo estratégico para lograr ventajas competitivas y el desempeño sostenible (A. Rehman et al., 2022). En segundo lugar, el estudio en base a la aplicación del modelo capital intelectual de valor añadido modificado (MVAIC) intenta tener mayor precisión en la medición del CI al incluir al capital relaciona! como parte del CI.
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