Intellectual Capital Dimensions Research Articles

Mapping a food donation supply chain and the implications for social policies in Brazil

PurposeThe coronavirus disease 2019 (Covid-19) pandemic raised global alarms about hunger and food insecurity worldwide and the corresponding need for public policies, particularly in emerging countries. One possible solution for addressing this important topic is a food donation supply chain, which comprises food banks and involves their relationships with suppliers (donors), customers (people in need) and other potential stakeholders. The aim of this research is to understand how different agents in a food donation supply chain use different but interrelated capital dimensions (human, structural and relational) to leverage their resources and build knowledge in their relationships with other stakeholders.Design/methodology/approachWe conducted an abductive single case study with the food bank as a focal organisation in a direct supply chain. Data were collected by way of 15 semi-structured interviews with representatives from each tier in the chain (food bank, donor, social impact company and social movement), non-participant observation and secondary data (e.g. codes of practice, websites and media). All data sources were analysed individually and then cross-checked.FindingsOur findings show that tangible dimensions, such as those that are structural, are present upstream while intangible dimensions – those that are relational and human, for example – are prevalent downstream. The political dimension was identified as an important mechanism that allows stakeholder engagement and access to resources, funding and government incentives.Originality/valueBy applying a multi-tier approach, the present research explores how different stages in this supply chain use intellectual capital (IC) to better manage relationships. The heterogeneity of agents within the food donation supply chain (public, private and third sector), each of which has distinct levels of IC dimensions, can share their knowledge to improve efficiency and social protection mechanism policies. Since the focal organisation is a non-profit organisation, this study also contributes to IC theory.

Synergy between multidimensional intellectual capital and digital knowledge management: Uncovering innovation performance complexities

This paper aims to deepen our understanding of the contingency and complex interrelations between multidimensional intellectual capital (IC), technology-based knowledge management (KM), and innovation outcomes in the rapidly changing business environment. More particularly, we investigate causal recipes for high innovation performance consisting of traditional IC components (human capital, structural capital, relational capital), the three more recently emerging IC dimensions (renewal capital, entrepreneurial capital, trust capital), and digital KM practices. This study adopts neo-configurational perspective and fuzzy-set qualitative comparative analysis (fsQCA) to explore multiple conjunctural causations of innovation performance using survey data collected from 102 publicly listed enterprises in Taiwan. Although the four identified archetypes (causal recipes) indicate that all IC dimensions and digital KM are potential collaborators contributing to high innovation performance, they also emphasize the critical role of digital KM in leveraging relational and trust capital for superior innovation performance. Human, structural, entrepreneurial, and renewal capital seems to be a supporting chorus for open and collaborative innovations in the digital era.

Human–artificial intellectual capital…beyond a fragmented perspective

PurposeHuman and artificial intelligence has often been examined through competitive and oppositional lenses, which may no longer suffice in modern digital and knowledge-based societies. This paper advocates for a holistic perspective by integrating human and artificial intelligence within the conceptual framework of intellectual capital (IC).Design/methodology/approachEmploying a deductive approach rooted in systems theory, this study reinterprets established dimensions of IC for the era of artificial intelligence.FindingsDrawing inspiration from the Information Variety Model and the 4C Curve Model, both developed within the research framework of the Viable Systems Approach, a conceptual framework is proposed to transcend fragmented perspectives. It aims to provide researchers and practitioners with a comprehensive understanding of human–artificial intelligence relations within the realm of IC.Originality/valueThis paper contributes to the ongoing discourse on the potential evolution of IC in the era of artificial intelligence by presenting a multidisciplinary framework that challenges reductionist perspectives. It underscores the importance of systems thinking in reframing, analyzing and discussing key dimensions of IC in the context of the artificial intelligence era.

Does organizational ambidexterity mediate the relationship between intellectual capital and financial performance

PurposeThis paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship.Design/methodology/approachThis paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies.FindingsFindings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity.Originality/valueThis paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets.

Intellectual capital information via Twitter: the effect on firm value

PurposeSocial 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/approachThis 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.FindingsEmpirical 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/implicationsThis 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 implicationsThis 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/valueThis 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.

The Role of the Intellectual Capital Dimension in Improving Employee Performance Through Work Motivation

Currently, the government continues to strive to provide optimal quality of service to the community through improving the quality of employee performance. Given the importance of employee performance, this study has the aim of examining how the role of intellectual capital dimensions on employee performance of the Surakarta City Transportation Office using work motivation as an additional variable (intervening). The questionnaire method for this quantitative research was utilized for data collection. A total of 83 people participated in the survey and filled out this questionnaire. Based on the results of the analysis, it show that the dimensions of intellectual capital, including human capital, relationship capital and structural capital, have a significant impact on employee performance. In addition, based on the results of the Sobel Test, the work motivation of each employee can act as a moderator / intervening between the dimensions of intellectual capital and employee performance of the Surakarta City Transportation Agency.

Understanding the role of organizational intellectual capital on developing absorptive capacity to strategize innovation ambidexterity

PurposeThe purpose of this paper is to empirically investigate the impact of organizational intellectual capital (IC) components on absorptive capacity (ACAP) such as potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP). Furthermore, it attempts to investigate the mechanism through which PACAP and RACAP jointly influence innovation strategies (i.e.) exploitative and exploratory innovations.Design/methodology/approachThis is an explanatory research using a deductive approach. This study uses survey data from 184 manufacturing export firms analyzed through partial least squares structural equation modelling.FindingsThe results have found that the cognitive and social capital of a firm positively affects PACAP and RACAP, whereas relational capital has a significant effect on RACAP. Moreover, the study reveals that both potential and realized absorptive capacities considerably lead to the development of organizational exploitative and exploratory innovation strategies.Research limitations/implicationsThe research focused on two driving factors, i.e. IC components and ACAP dimensions, and overlooked how each component of IC and ACAP influences ambidextrous innovative strategy.Practical implicationsProviding managers with insights about the critical role of developing IC to facilitate the transfer and exchange of crucial absorptive capacity necessary for ambidextrous innovative strategy.Originality/valueThis study makes a significant contribution to the existing literature by highlighting the importance of ACAP and provides useful insights for firms in developing economies to improve their exploitative and exploratory innovation capability. This study likewise reveals the significance of the four dimensions of IC, which can facilitate bringing in knowledge from developing economies.

The Influence of Fiscal, Monetary, and Public Policies on Sustainable Development in Sri Lanka

This study aims to determine the influence of the fiscal, monetary, and public policy environment in Sri Lanka and its impact on sustainable development before and after COVID-19. This study used the document analysis qualitative research method to obtain and analyse fiscal, monetary, and public policy data. It assigned and measured the 17 United Nations Sustainable Development Goals (UN SDGs) values and trends. The goals were clustered into social, environmental, and sustainability-related intellectual capital to measure their dimensional capital status values and trends. Despite the economic crisis, Sri Lanka has moderately progressed in sustainable development, with most improvements in social capital. The environmental and sustainability-related intellectual capital dimensions follow. The 17 SDGs were advancing at various levels. Two were on track (Goal 4: Quality education and Goal 9: Industry, innovation, and infrastructure). Five moderately improved goals (Goal 2: Zero hunger, Goal 3: Good health and well-being, Goal 6: Clean water and sanitation, Goal 12: Responsible consumption and production, and Goal 13: Climate action). Seven were stagnant (Goal 5: Gender equality, Goal 7: Affordable clean energy, Goal 8: Decent work and economic growth, Goal 11: Sustainable cities and communities, Goal 14: Life below water, Goal 16: Peace, justice, and strong institutions, and Goal 17: Partnership for the goals). Two showed a decrease (Goal 1: Poverty and Goal 15: Life on land). No data are reported for Goal 10 (Reduce inequalities). Fiscal and monetary policies were overly focussed on economic repair and reconstruction. Public policy has nevertheless contributed to sustainable development. This is the first study to examine the multidimensional policy environment and its impact on sustainable development in Sri Lanka.

Intellectual capital dimensions and employee performance: The mediating role of organizational learning

Intellectual capital dimensions and employee performance: The mediating role of organizational learning

The Effect of Intellectual Capital on Firm Performance: A State of the Art

This research scrutinized the impact of intellectual capital on firm performance, identifying pertinent scientific publications using a systematic literature review. The findings reveal an upward annual trend in empirical research concerning the effect of intellectual capital on company performance. Over the past decade, Indonesia has emerged as a dominant contributor to this research. While nine dimensions of intellectual capital have been pinpointed, three specific dimensions are predominantly studied. Research on Small and Medium Enterprises (SMEs) has been a focal point over the last ten years. Additionally, Andreeva & Garanina’s 2016 study stands out as a frequently cited work.Furthermore, the conceptualization of intellectual capital and the evolution of its dimensions were significantly influenced by foundational research. These insights, distilled from the analysis of 35 empirical research articles, enrich the ongoing discourse on intellectual capital and its connection to firm performance. It's noteworthy that human, structural, and relational capital have emerged as dominant dimensions of intellectual capital. This study underscores the importance and prevalence of intellectual capital concepts that various firms leverage to bolster their performance.
 Keywords: intellectual capital, firm performance, systematic review

Intangible assets innovation through Health Technology Assessment. The case of the Italian Healthcare Organisations

The use of Health Technology Assessment (HTA) for the evaluation of medical devices in healthcare organisations implies the creation of new knowledge to be combined with that stored in the human, relational, and structural dimensions of their Intellectual Capital (IC).Therefore, HTA can represent a trigger for innovating the IC and this process can be influenced by external factors that can be reconducted to the Institutional Theory (IT). However, to the best of our knowledge, there are no studies in the literature analysing these aspects. By using the case study methodology, this work explores how the innovation of the IC dimensions is triggered by the use of the HTA tools, considering also the moderating role of the IT pillars.

Intellectual capital and sustainability practices of manufacturing firms in Uganda

PurposeThe primary objective of this study is to investigate the association between the dimensions of intellectual capital (IC) and sustainability practices (SP) within the context of manufacturing medium and large (ML) firms in Uganda. The study aims to shed light on whether and how different dimensions of IC contribute to the adoption and implementation of SP by these firms.Design/methodology/approachThis study utilized a cross-sectional and quantitative approach, collecting data through a questionnaire survey from a sample of manufacturing ML firms. The collected data underwent analysis to identify patterns and relationships using the SmartPLS structural equation modeling (SEM) technique.FindingsThe findings demonstrated that the three categories of IC (human, structural and relational capital) influence the SP of ML manufacturing enterprises in Uganda. This suggests that IC is a critical component of SP.Practical implicationsManufacturing enterprises should use their IC to create strategies for sustainable solutions, such as creating new, ecologically and socially responsible products and services and improving current ones to lessen their environmental effect.Originality/valueThis research advances knowledge of SP by revealing if all aspects of IC are significant for the SP of manufacturing enterprises in Uganda.

The Effect of Strategic Flexibility as a Moderating Variable in Improving Firm Performance in Microfinance Institutions

Purpose: This study aims to determine and analyze the effect of intangible assets in increasing sustainable competitive advantage and performance in microfinance institutions as well as the influence of strategic flexibility as a moderating variable. Theoretical framework: The five variables studied, namely intellectual capital and social capital, each measured with three dimensions as independent variables, sustainable competitive advantage as variable intervening and performance as dependent variables, and the influence of strategic flexibility moderation. Design/methodology/approach: The study was conducted with a quantitative approach; questioners were given to MFI leaders in Madura while analysis of the influence of each variable using partial least squares structural equation modeling (PLS-SEM) techniques with the help of SmartPLS 3.0 software. Findings: The results of the analysis show that intellectual capital has a significant effect on sustainable competitive advantage and performance, social capital has a significant impact on sustainable competitive advantage but does not affect performance, while strategic flexibility weakens the influence of intellectual capital on firm performance and strengthens the effect of social capital on performance. Research, Practical & Social Implications: The following study can be more detailed by measuring and exploring the influence of each dimension, both social capital and intellectual capital dimensions. Company leaders must continue to increase the value of intellectual capital and develop social relations and utilize these relationships in alternative strategies. Originality/value: This study investigates the influence of intellectual capital and social capital on sustainable competitive advantage and performance in a hyper-competitive business environment as well as the effect of moderation of strategic flexibility with research objects in Islamic microfinance institutions.

PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022)

This study aims to examine the effect of good corporate governance and intellectual capital on the company value of state-owned enterprises listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022, involving secondary data obtained from the websites of IDX and respective companies. The samples in this study include 10 companies selected through the purposive sampling method and analyzed by multiple linear regression using the SPSS version 25 software. The dimension of good corporate governance is represented by the independent board of commissioners and the audit committee, and the intellectual capital dimension is represented by Value Added Intellectual Coefficient (VAIC). The results of the analysis exhibit that the audit committee and intellectual capital have a positive effect on company value, implying that a higher number of audit committees and intellectual capital value is capable of increasing company value. Whilst, the board of independent commissioners has a negative effect on company value, meaning that the higher proportion of independent commissioners is unable to improve company value.

Integration of Strategy Human Resource Management (SHRM) and Competitive Advantage as a Human Capital Mediator in the Performance of Private Universities

Objective - to analyze the development of SHRM Integration capabilities and competitive advantages as a mediator of human capital on organizational performance, taking into account the role of human capital as a source of knowledge to be managed in order to become a competitive advantage for company performance. Design/methodology/approach –researchers designed empirical studies from a sample of 61 Private Universities (PTS) in South Sumatra Province, asking the dean or head of the study program, to assess human capital, SHRM integration, competitive advantages to improve their pts performance. Analysis techniques using SEM SmartPLS. The results of human capital research on organizational performance are not supported, the SHRM Integration variable does not mediate human capital against competitive advantage and organizational performance, but competitive advantage mediates human capital against performance as well as exogenous variables. Research limitations/implications is the data collected did not meet the expected respondent data. Theoretical and practical implications – theoretically the development of the theory of the integration of SHRM with competitive advantages to the performance of non-profit organizations. Then in practice organizations can increase their commitment to human capital management through the integration of SHRM to form a competitive advantage and ultimately improve organizational performance. Originality/value – The authors examine the impact of intellectual capital dimensions, especially human capital, on the performance of non-profit organizations, namely Private Universities in developing country clusters with the integration of SHRM and competitive advantages to show the relationship between human capital after being mediated by the scheme.

Interplay of Intellectual Capital and Digital Transformation to Enhance Innovation Performance

The current era of knowledge economy equipped with technological advancements has intensified the importance of innovation. Firms are seeking ways to upgrade their innovation related performance in order to achieve the competitive advantage as well accomplishing the growth. The innovation performance is heavily focused towards improving existing products or creating new products. Moreover, firms tend to amass their capabilities to enable process innovation as well, in order to gain efficiency, improve service quality, and cost reduction. This study investigates the role of intellectual capital to improve the innovation performance of firms. Moreover, the mediating role of digital transformation is undertaken in this relationship. As a result of performing empirical investigation on Malaysian high-tech firms where data collected was undergone to PLS-SEM. The findings reveal that the dimensions of intellectual capital – including human, structural and relational – improve the innovation performance of firms. Furthermore, results exhibit the full mediation of digital transformation for improving innovation performance of firms. This study contributes novel insights in literature by uncovering the role of intellectual capital and digital transformation towards innovation performance of high-tech firms. The study recommends that firms and policy makers should pay attention to developing the intellectual capital dimensions of firms in order to realize the benefit of digital transformation towards enhancing innovation performance of firms. Future researchers are suggested to perform investigations on medium-tech and low-tech firms as well as across the manufacturing sectors.

The Impact of Dimensions of Intellectual Capital on Small and Medium Enterprise (SMEs) Performance in Pakistan with a Mediating Role of Absorptive Capacity

Purpose – The ability to acquire and learn knowledge has been most important challenges faced by business around the word. Especially Small and Medium Enterprises (SMEs). SMEs is a backbone of any emerging economy. The purpose of this paper is to empirically examine the mediating role of absorptive capacity and how it affects Intellectual Capital (IC) and SME efficiency in Pakistan. It also investigates the direct impact of the components of IC on business performance. Design/methodology/approach – Partial least square-structural equation modeling (PLS-SEM) was used to assess the effect of IC dimensions on performance of SMEs and to analyze the mediating role of absorptive capacity in this relationship. Data were collected from 486 SMEs owner/managers using a survey questionnaire with Likert scale items. Findings – The findings of the study show that absorptive capacity, played a positive mediating role in the relationship between the dimensions of IC and those of performance of the Small and Medium Enterprises (SMEs). The dimensions of Intellectual Capital were a strong predictor of SMEs performance and had a profound positive influence. Originality/value – This study contributes to the literature on Intellectual Capital (IC) by examining the role of absorptive capacity in the relationship between IC components and SMEs performance. This research also helps practitioners recognize the importance of transformation and the exploitation of knowledge for business performance.

A RELEVÂNCIA DO CAPITAL INTELECTUAL NAS PEQUENAS E MÉDIAS EMPRESAS

ABSTRACT Understanding the environment of small and medium-sized companies is indeed relevant, since they are considered a driver of economic and socio-environmental development, due to their ability to generate jobs. However, considering the strategic importance of small and medium-sized companies for the economy, society and governments, the challenge of understanding the peculiarities of the dimensions of Intellectual Capital in this environment is still something to be explored in depth. Thus, the present study is conducted to empirically examine the dimensions of use and value creation of Intellectual Capital in small and medium-sized companies and, simultaneously, provide a clear vision of the strategic role of Intellectual Capital in the effective management of knowledge assets. Through a quantitative approach, this research made use of an online survey as a method of treating the ambition, and the results show that all dimensions of Intellectual Capital have significant effects on the creation of value in small and medium-sized companies. However, it also reveals that the lack of investment capacity seems to be an obstacle to sustainability. The present study has a number of respondent limitations and future studies may not only be carried out in a larger sample, but also contemplate other aspects.

Effect of Intellectual Capital on Tito

Intellectual capital is the total value of all of an organization’s intangible assets. It includes human, relational and structural capital. It takes a holistic view of all the aspects of a business that give it a competitive advantage. This study examined the effect of intellectual capital on competitive advantage on Tito Eatery, using the Intellectual capital dimensions (human, relational and structural capital) relationship with competitive advantage as objectives. 342 employees of Tito Eatery were used, Multiple regression analysis was adopted with the help of SPSS package. The finding shows that human capital has a significant effect on achieving a competitive advantage at (α ≤ 0.05), structural capital enhancing the competitive position at (α ≤ 0.05) and relational capital has a significant influence on achieving a competitive advantage at (α ≤ 0.05). the null hypothesis was rejected. It is recommended researchers should adapt other measurement method as relying on the financial reports to determine the market share.

Intellectual Capital Dimensions and Profitability of Sharia Banking in OIC Countries

Sharia banks typically have two primary objectives: commercial and social. To fulfill their commercial mission, sharia banks must generate profits as it is one of the most important metrics used to evaluate long-term competitiveness and ensure their operational sustainability. This paper intends to delve deeper into the impact of intellectual capital dimensions on the profitability ratio of Sharia banking. Using panel data from 34 companies from 2015 to 2019, this study distinguished between fixed and random effects using the Hausman test. The Return on Assets (RoA) is then utilized as a proxy for the profitability ratio. Utilizing samples of sharia banking institutions from OIC countries such as Indonesia, Malaysia, Bangladesh, and Pakistan, we found a positive relationship between intellectual capital dimensions and the profitability ratio. Human capital and structural capital have a partial impact on profitability, while relational capital has no influence on the profitability of sharia banks in OIC-member countries.======================================================================================================== ABSTRAK – Dimensi Modal Intelektual dan Profitabilitas Bank Syariah di Negara-negara OKI. Bank syariah umumnya memiliki dua tujuan utama, yaitu komersial dan sosial. Untuk menjalankan misi komersialnya, bank syariah perlu menghasilkan laba yang merupakan salah satu indikator kunci yang digunakan untuk menilai daya saing jangka panjang dan memastikan keberlanjutan operasionalnya. Tulisan ini bertujuan untuk menggali lebih dalam pengaruh dimensi modal intelektual terhadap rasio profitabilitas bank syariah. Dengan menggunakan data panel dari 34 perusahaan mulai tahun 2015 hingga 2019, penelitian ini menggunakan uji Hausman untuk membedakan efek tetap dan efek acak. Return on Asset (RoA) digunakan sebagai proksi untuk rasio profitabilitas. Adapun sampel dalam penelitian ini adalah bank syariah dari negara-negara anggota OKI seperti Indonesia, Malaysia, Bangladesh, dan Pakistan. Temuan kami mengungkapkan bahwa secara statistik terdapat pengaruh positif signifikan antara dimensi modal intelektual dengan rasio profitabilitas. Dikaji secara parsial, hanya modal manusia dan modal struktural yang berpengaruh, sedangkan modal relasional tidak berpengaruh terhadap profitabilitas bank syariah di negara-negara anggota OKI tersebut.