Intellectual Capital Management Research Articles

Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance?

Intellectual capital is one of the important capital assets that every private and public sector organization should properly manage. Intellectual capital refers to individuals' knowledge, skills, and innovations within an organization. It can create a competitive advantage and improve organizational performance when managed effectively. Optimal management of intellectual capital is particularly important in the public sector, as it can strengthen institutional capacity to deliver more efficient and effective public services, ultimately increasing citizen satisfaction. With the development of literature studies related to intellectual capital, it is found that testing conducted in the public sector is still limited. This research examines intellectual capital's influence on the performance of the public sector organization, specifically the Directorate General of Taxes. This research uses the Partial Least Square-Structural Equation Modeling analysis technique based on primary data sourced from an online questionnaire survey of employees of the Directorate General of Taxes from various levels of positions at Tax Service Offices in the DKI Jakarta area and its surroundings and a sample of 52 observations was obtained. The research concludes that public structural and relational capital positively impact organizational performance. Meanwhile, public human capital does not influence organizational performance. This study is expected to contribute to developing theory and practice not only to intellectual capital as an intangible asset but also to human resource management, organizational infrastructure, and external relations in the context of public services. In addition, the findings of this study can serve as a basis for formulating policies and actions that can improve the effectiveness and efficiency of public institutions, as well as encourage further discussion regarding the management of intellectual capital to achieve more sustainable public sector organizational goals.

Intellectual capital and human resources: A 26-year thematic systematic review

Intellectual capital is the sum of whatever organization resources that contribute to value and competitiveness of a company. Though some metrics have been developed for measuring individual and collective capabilities, from Human Resources point of view, it is difficult to translate the concept of “intellectual capital” into, for example, financial terms. To better understand the field, the aim this study is to draw a thematic analysis on the relations between Intellectual Capital and Human Resources. We provide an overview of publications and their course in this subject. We accessed two widely used databases (Scopus and Web of Science) to produce the review. We set a period of 26 years marked by the subject’s theme entry. In order to handle duplicates, we used RStudio Software and to manage the data we used Bibliometrix package tools, said: biblioshiny and thematic map. Our analysis revealed how intellectual capital and human resources are important for generating value in organizations. Some results explores innovative ways of managing these resources, such as integrating technological, commercial, organizational and cultural aspects, using dynamic systems modeling, investing in long-term strategies and in education and training, and studying the relationship between green intellectual capital and green human resources management.

Technology Integration in Predicting Financial Performance: Big Data, Intellectual Capital, and Board Diversity

The relationship between technological integration, diversity on the board, and intellectual capital management and how these factors affect the financial performance of Indonesian start-ups is examined in this study. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) approach is used in this work to evaluate the intricate interactions among these critical parameters using a diverse sample of 195 start-ups. A thorough knowledge of the dynamics that influence startups' financial success is facilitated by the use of descriptive statistics, measurement model assessment, and structural model analysis. The findings indicate that there are strong positive correlations between financial performance and board diversity, intellectual capital, and technological integration. Furthermore, the mechanisms involved are clarified by mediation effects. The model explains half of the variance in financial performance (R2 = 0.504) and demonstrates strong predictive relevance (Q2 = 0.354). For practitioners, politicians, and investors navigating Indonesia's competitive start-up entrepreneurship scene, the findings provide insightful information.

From Theory to Practice: HRM Practices and Intellectual Capital in Fostering Innovation

In a rapidly changing business environment, organizational innovation and employee innovative work behavior are the basis for high organizational performance and long-term success. Against this background, the purpose of this study is to propose a conceptual model that links knowledge-based human resource management and intellectual capital and collaborative human resource management practices to innovative behavior at the level of the employee in the organizational context. Drawing on the existing literature and conceptual argument, the present study will argue for this strategic importance of workers’ innovative performance in promoting organizational success. Specifically, the study argues that adopting KHRM and CHRM practices are effective strategies that foster innovation within the organization. Furthermore, the research also reports the critical importance of intellectual capital in driving innovative work behavior. Intellectual capital acts as a mediator between HRM practices and innovative work behavior. The study's theoretical framework and conceptual propositions provide valuable insights into understanding and promoting innovation inside organizations. Additional investigation into these connections would provide pragmatic advice for HRM experts and organizational leaders who want to cultivate creativity and drive achievement within their organizations.

Intellectual Capital Management as a Strategic Asset of Higher Education in Improving Organizational Performance

Intellectual Capital Management as a Strategic Asset of Higher Education in Improving Organizational Performance

Pengaruh Intellectual Capital dan Enterprise Risk Management Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening (pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)

Price book value is an indicator of company value that is usually used as an assessment by investors when investing. This research aims to obtain the results of a study of the influence of intellectual capital with the value added intellectual capital (VAIC) indicator and enterprise risk management with the indicator (COSO ERM) on company value and financial performance as intervening variables in pharmaceutical sector companies listed on the Indonesia Stock Exchange for the 2018 period. -2021. The method used was purposive sampling so that a sample of 9 companies was obtained. Data analysis uses partial least squares (PLS). The research results show that intellectual capital, enterprise risk management and financial performance directly have a positive and significant effect on company value. The research results also state that intellectual capital and enterprise risk management which are mediated by financial performance variables have a positive influence on company value.

K-Means Analysis in Sharia Banking Intellectual Capital

Purpose: This research aims to assess the need to manage and increase Intellectual Capital efficiently in the context of Sharia BPR.
 Design/methodology/approach: Using secondary data to categorize BPR Sharia banks in East Java Province based on the level of the intellectual model using the K-Means method.
 Findings: The k-means method with a two-group configuration is the best approach for clustering. The second group has a high amount of Intellectual Capital, while the first group has a low amount of Intellectual Capital. Managing Intellectual Capital to increase added value for the company is a challenge for 10 Sharia BPRs in East Java Province
 Research limitations/implications: Data collection is limited to 2022 and focuses on 10 Sharia BPRs in East Java Province, which can provide a limited picture of the dynamics of change over a longer period or at the national level.
 Practical implications: The results of clustering BPR Syariah using the K-Menas method provide a basis for practitioners to group BPR Syariah based on the level of intellectual capital so as to help banks identify intellectual capital management and use this information to design more targeted strategies.
 Originality/value: This research involves the application of the K-Means technique in classifying intellectual capital in the context of sharia banking so as to provide more accurate and structured insight into the potential and utilization of intellectual capital in the context of sharia finance.

Barriers to Sustainable Management of Organizational Intellectual Capital

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.

ИНТЕЛЛЕКТУАЛЬНЫЙ КАПИТАЛ И ИННОВАЦИИ: ОСОБЕННОСТИ ЭКОНОМИЧЕСКОЙ ВЗАИМОСВЯЗИ И УПРАВЛЕНИЯ

The article is devoted to the study of the conceptual and methodological foundations and conceptual and categorical analysis of the definition of “intellectual capital”, as well as the economic evolution of its formation and development. The scientific heritage of scientists representing classical and neoclassical schools of economics is critically rethought, and a comparative characteristic of theoretical and practical results, developments and recommendations on the formation and management of innovative activities and intellectual capital of enterprises is performed. In the course of the study, the causal relationship between intellectual capital and innovation was revealed and the high importance of the function of managing innovation processes in modern high-tech economic entities of the knowledge-intensive industrial complex was determined.

Editorial: Intellectual capital, organisational learning and diversity management: insights for rapidly changing economies and societies

Editorial: Intellectual capital, organisational learning and diversity management: insights for rapidly changing economies and societies

УПРАВЛЕНИЕ ИНТЕЛЛЕКТУАЛЬНЫМ КАПИТАЛОМ: МОДЕЛИ И МЕТОДЫ

This article is devoted to the research of models and methods of managing intellectual capital. It highlights the key models and methods of intellectual capital management and emphasizes the evolution of views on the content of the concept of «intellectual capital». Specifically, it identifies the features, orientation, and management methods within the five most popular models of intellectual capital management proposed by economists during the period of 1997-2000. The results of the research underline the increasing influence of intellectual capital on the development and competitiveness of modern companies. It establishes the necessity of applying a comprehensive approach to the management of intellectual capital, which entails the combination and situational application of various models and methods to overcome the limitations of existing approaches and their adaptation to the specific features of a particular enterprise, as well as the general conditions of the macroeconomic environment.

Revitalizing Higher Education Institutions: Embracing Frugal Innovation for Transformation

This conceptual paper aims to investigate the interrelationship between intellectual capital (IC) and frugal innovation (FI) in higher education institutions (HEI), considering the mediating role of information technology (IT) capabilities. With many private HEI facing financial challenges, it is crucial to explore how IC can be effectively managed to achieve frugal innovation. By drawing on the knowledge-based view (KBV), this study examines key factors that influence intellectual capital and its impact on frugal innovation in HEI. The findings emphasize the importance of leveraging intangible assets in HEI to enhance their capabilities and address the dynamic business environment. Specifically, the study highlights the need to identify the extent to which HEI can exploit IT capabilities to develop intellectual capital aligned with the criteria of frugal innovation for value creation. This research contributes to the development of evolving approaches in IC knowledge for effective IC management and highlights the benefits for HEI, including a focus on core functions, stronger integration with industry and local/international communities, and enhanced operational efficiency. By shedding light on the formalization, capture, and leveraging of intangible assets, rather than solely focusing on tangible assets, HEI can achieve frugal innovation. Overall, this paper provides a novel perspective by bridging the gap between frugal innovation and IC research in the context of HEI. It highlights the mediating role of IT capabilities in the relationship between IC and frugal innovation, adding valuable insights to the existing literature and contributing to the ongoing scholarly discourse in this field.

INTELLECTUAL CAPITAL AND HEALTHCARE ORGANIZATIONS: TRENDS AND IMPORTANCE

The management of intellectual capital represents a significant segment of the work of managers. The purpose of this paper is to point out the importance of intellectual capital and performance in healthcare organizations and to point out its specificities.

Revealing the moderating impact of spatial context on the relationship between intellectual capital efficiency and the sustained success of family SMEs

This study investigates the behavioral patterns of Small and Medium-Sized Family Firms (SMFFs) in terms of translating intellectual capital efficiency into economic performance while considering their geographical location. The findings underscore the paramount importance of effective intellectual capital management in driving business performance, particularly for SMFFs, drawing upon the knowledge-based perspective. In line with behavioral theory, this study also provides empirical evidence demonstrating that SMFFs located in rural areas adeptly navigate locational challenges by effectively translating their Added Value Intellectual Coefficient (VAIC) into sustainable performance, thereby outperforming their urban counterparts. This phenomenon, referred to as SMFF heterogeneity, can be attributed to their profound emotional connection and deep-rooted bonds with their local communities, intensifying their commitment to the regional milieu. Consequently, their success becomes intricately linked with the spatial context they inhabit. In this regard, this research offers significant practical and theoretical contributions to the understanding of SMFFs, shedding light on the interplay between intellectual capital, geographic location, and sustainable performance in the intricate landscape of family firms

New Connections Between Integrated Reporting and Intellectual Capital: Future Research Implications in the Context of Sustainability-Related Information

Purpose: The objective of this study was to identify new links between Integrated Reporting (IR) and Intellectual Capital (IC) fields, useful for sustainability and climate change disclosures with ISSB standards. Theoretical Framework: The literature that has integrated IC and IR fields has been developed, mainly from the IC research perspective, addressing a wide range of thematic specializations that emerge when analyzing the research areas. Design/Methodology/Approach: We developed a Structured Literature Review (SLR) of articles indexed in Scopus, which allowed us to build a specific analytical framework from emerging categories; we rely on AtlasTi and VOSviewer software. Findings: We found that the literature converges towards the following research areas: Reviews and reflections on the IR framework as a means for IC disclosure; Proposals to improve the IR framework and IR disclosures through IR; The IR framework and definition, measurement, and management of IC within organizations; disclosures of CI in contexts of practical adoption of RI; Disclosure of IC through IR, its determinants, and effects. Research, Practical & Social Implications: We identified the need to advance research under a performative approach, research on stakeholder satisfaction by revealing IC through IR and the relationship of IC with information related to sustainability in the new ISSB context. The paper identifies previously unexamined connections between IC and IR and proposes future avenues of research. Originality/Value: This study raises the need for increased policy research to define a common language for presenting comparable IC information in ISSB sustainability reports. In addition, studies are needed to help identify IC information, other IR capital and metrics, which could represent material information for investors to assess sustainability-related risks and opportunities.

Enhancing firm performance through innovation: the roles of intellectual capital, government support, knowledge sharing and knowledge management success

PurposeThis study determines whether government support for innovation (GSFI), knowledge sharing, knowledge management success (KMS) and intellectual capital (IC) strengthens the relationship between firm innovation and performance in the manufacturing industry in Vietnam.Design/methodology/approachA theoretical model and related hypotheses on manufacturers in Vietnam were developed based on the resource-based view and knowledge-based view. Data were collected from 361 respondents through a structured questionnaire and analyzed by partial least squares-structural equation modeling.FindingsGSFI and IC significantly and positively influence firm innovation and performance. However, knowledge sharing does not affect firm innovation. Moreover, KMS fully mediates the positive relationship between knowledge sharing and firm innovation, and firm innovation partially mediates the positive relationships of IC and government support with firm performance.Practical implicationsThe findings show how managers can utilize IC, KMS and government assistance to maximize the benefits of innovative outcomes and improve business performance.Originality/valueThis groundbreaking study creates a research model incorporating IC, knowledge sharing, KMS, GSFI, firm innovation and firm performance by extending two theories. Although the effects of various intangible assets on firm performance have been discussed extensively in the literature, there has been limited focus on the significance of KMS, knowledge sharing, IC and GSFI for enhancing innovative outcomes and driving business success in emerging markets such as Vietnam.

Management of the intellectual capital of the enterprise in times of great changes

Intellectual capital is an important element of forming the competitiveness of economic systems at all levels of management. Intellectual capital is a concept that indicates the importance of knowledge, intellectual resources and skills to achieve success in various phenomena. This includes all intangible assets that are delivered to organizations or individuals. The paper shows that the correct management of intellectual capital allows to improve technical and economic results and to compete decently in a certain segment of the market in unstable conditions. Management of intellectual capital of enterprises is reduced to effective management of data, information and intellectual tasks of the organization. This includes creating, using, protecting and maximizing the value of intellectual assets such as patents, brands, know-how, technology and of course human capital. Stimulating the creative potential of employees, active use of information and analytics for decision-making, as well as effective management of the situation within the organization helps to create a sustainable competitive advantage and promote innovation. The use of special knowledge and practical skills, the use of scientific discoveries has a positive effect on the expansion of innovative developments within the enterprise and increases the overall level of competitiveness. The concept of "intellectual capital" is considered as the acquisition of new knowledge, skills and experience that ensure the economic sustainability of the enterprise. On the basis of the studied material, management principles are highlighted regarding the movement of intellectual capital and its components during the economic instability of the functioning of enterprises. The priority directions for improving the intellectual capital management of the enterprise in conditions of strategic changes are formulated.

Intellectual Capital Value Addition and the Efficient Assets Management of Listed Manufacturing Firms in Nigeria

Abstract Research background One crucial area that has not received good research attention is intellectual property. Even organizations engage the services of recruiting firms to get the best labour, and some workers earn more than others. But intellectual value addition is not ascertained. Purpose The goal of this study is to examine the effect of intellectual capital value addition on the efficient asset management of manufacturing firms in Nigeria. Research methodology Data was sourced from the published annual accounts of 24 manufacturing firms. The VAIC was adapted to measure Intellectual capital value addition which is the predictor variable, while Return on Assets was used as a determinant of efficient assets management. The ordinary least square regression of the panel data was used to test the hypothesis. Result The outcome of the regression revealed that HC is a determinant of ROA with a co-efficient of regression and a significant value of (0.102 > 0.5). SC has an adverse and noteworthy influence on ROA as indicated (–0.046 > 0.05) while CEE has a positive and significant influence on ROA (0.825 > 0.50). The paper affirmed that a weighty and constructive relationship exists amid intellectual capital and efficient assets management of the manufacturing companies and endorsed that listed manufacturing businesses in Nigeria should efficiently and effectively manage intellectual capital. Novelty This has contributed to extant literature as it’s the first study to investigate the effect of intellectual capital addition on efficient assets management in listed manufacturing companies in Nigeria. There is no study of this nature in Nigeria that has successfully adopted VAIC and it has proved that corporations consider hiring the best-skilled labour because of its contribution which improves the performance of such business. Again, this study covered 240 firm years, that is, ten years each of twenty-four companies, which no other previous study has done.

Pengaruh Intelectual Capital, Financing To Deposit Ratio, Dan Fee Based Income Terhadap Earning Per Share Pada Bank Umum Syariah Di Indonesia

This research aims to determine the influence of Intellectual Capital, Financing to Deposit Ratio and Fee Based Income on EarningPer Share in Sharia Commercial Banks in Indonesia for the 2019-2021 period. The independent variables in this research are Intellectual Capital, Financing to Deposit Ratio and Fee Based Income. The dependent variable in this research is Earning Per Share. The research sample is a Sharia Commercial Bank (BUS) in Indonesia which is registered with the Financial Services Authority (OJK) in 2019-2021. The sample was selected using a purposive sampling technique to obtain seven Sharia Commercial Banks. This research uses multiple linear regression analysis research methods. The research results show that intellectual capital (IC) influences Earning Per Share both partially. This shows that good IC management in Islamic banks has an effect on Earning Per Share of Islamic banks. The research results show that the Financing to Deposit Ratio variable and the Fee based income variable have no effect on Earning Per Share either partially or simultaneously.Keywords: Intellectual Capital, Financing to Deposit Ratio, Fee Based Income, Earning Per Share

The impact of organizational commitment on knowledge management processes in project-based organizations with the mediating role of employee motivation

The purpose of this research is to investigate the effect of organizational commitment (with three dimensions of emotional commitment, continuous commitment, and normative commitment) on knowledge management processes (KMP) in project-based organizations, considering the mediating role of employee motivation. This research has an applied purpose and a descriptive and quantitative nature, which was conducted with a survey strategy. The statistical population is managers and experts of first-class construction companies in Tehran. Data collection was done through a standard questionnaire with 58 questions and hypotheses were tested with SmartPLS. The findings showed that emotional commitment and continuous commitment have a positive effect on employee motivation in project-oriented organizations, respectively, 0.56 and 0.2. Also, employee motivation has a positive effect of 0.51 on KMP in project-oriented organizations. Therefore, employee motivation plays a mediating role in influencing the dimensions of organizational commitment to KMP. But normative commitment does not have a positive effect on employee motivation in project-oriented organizations. On the other hand, employee motivation is influenced by their commitments to the organization and will have positive effects on intellectual capital management, KM and ultimately business performance. Among research backgrounds, the effect of organizational commitment dimensions on improving KMP with the mediating role of employee motivation in project-oriented organizations has not been investigated. It is expected that the results of this research can finally provide scientific and executive solutions to improve the performance of project-oriented organizations through the improvement of these components.