Purpose Due to the increasing socioeconomic complexity, new emerging managerial, social and economic approaches are required for depicting new drivers for value creation and competitive advantage able to support companies’ and organizations’ survival over time. Building upon this assumption, the paper investigates how intellectual capital (IC) can act as a key driver for socioeconomic development thanks to the collaboration and knowledge sharing among multiple actors. Design/methodology/approach By adopting the interpretative framework provided by the triple helix model, the three drivers of the IC – human, structural and relational capital – are used for decoding how IC emerges from the interaction among University, Industry and Government, creating multiple paths for value creation and shared competitive advantages for all the involved actors. In such a vein, the concept of High-level Science and Technology Innovation Platform (HSTIP) is used for investigating the institute of future technology (IFT) and its four subsystems – three centers (i.e. Scientific and Technological Talent Center, Science & Technology Innovation Center, and Science & Technology Achievement Trading Center) and one Industrial Park of Future Technology. Findings Through a single case study analysis, the research shows how the articulated configuration led by the IFT, equipped with their respective configurations of human, structural and relational capital, plays a mediating role in offering coordinative interfaces for incubated firms to effectively integrate heterogeneous knowledge resources. Originality/value This study enriches the IC literature by identifying the dynamic paths through which multi-actors and collaborative platforms inspired by HSTIP logic, such as the IFT, represent a powerful way to help companies and organizations in acquiring and using competitive advantages related to knowledge sharing and collaboration for improving their opportunity for survival over time.

This study examines the impact of green competitive advantage on the performance of industrial enterprises by studying the correlation between green intellectual capital and environmental ethics. This research also explores the role of green competitive advantage as a moderator, so it is important to ensure that green intellectual capital can be optimally actualized into improved company performance, while bridging environmental ethical practices that are often seen as a cost burden into strategic values that generate competitive advantages. The main contribution of the study is the creation of a new element for evaluating corporate environmental ethics. The research employed a quantitative methodology utilizing AMOS to analyze data from 326 industrial firms listed on the Indonesian Stock Exchange. The results indicate that green intellectual capital and environmental ethics have a favorable impact on corporate performance. Moreover, green competitive advantage amplifies the positive effect of green intellectual capital on performance while reducing the relationship between environmental ethics and performance. The research advances theoretical comprehension by emphasizing the importance of the legality of compliance with environmental regulations in evaluating business ethics and clarifying the connection between legal adherence and ethical conduct within a corporation. It underscores the importance of corporate law as a crucial element affecting ethical standards inside the corporate milieu, which can enhance commercial performance.

This study investigates whether and how a firm’s utilization of knowledge management-supportive information technology (IT) moderates the effects of three-partite intellectual capital on customer value and, further, market performance. We draw on a combination of thus-far isolated literature streams namely: intellectual capital, technology-based knowledge management, and marketing to build a research model, which is tested on a survey of firms in the transitional economic context of Serbia. The survey data is analyzed using structural equation modelling–partial least squares (SEM-PLS). The results show that structural capital and relational capital have a positive effect on customer value, which further positively affects market performance. Surprisingly, IT practices may even decrease the extent to which an organization produces value for its customers by capitalizing on its intellectual capital. Our findings demonstrate that technological excellence cannot solve everything and that an optimal balance between “tech” and “human-based” resources must be found for superior customer value added. This brings an interesting nuance to the discussion concerning the interaction between knowledge resources and technological capabilities in facilitating performance. The findings also demonstrate that heavy reliance on IT-based knowledge management in certain economic contexts may backfire with respect to a firm’s customer value and eventually deteriorate its performance.

Grounded in the social learning theory and social exchange theory, this research investigates how green intellectual capital (GIC) mediates ethical leadership (EL) effects on environmental performance (EP), and whether EL influences in mediating EP through GIC is contingent upon ethical climate (EC). The primary data was obtained through a designed questionnaire from 378 managers of the manufacturing sector in Pakistan using a covariance-based sampling technique. The results were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) for testing the hypothesized mediation and moderator effects. The findings demonstrated that ethical leadership has a direct and indirect (via green intellectual capital) positive influence on environmental performance. Further, an ethical climate enhances the association between ethical leadership and green intellectual capital. The results from our study add to the literature by showing that ELP effects on environmental performance are contingent not only on independent roles of GIC and EC but also their interactive combined effect that enables moral motivations as a whole to collectively promote improved environmental prospects. These findings contribute to the literature on leadership and sustainability by showing the synergistic impact of moral and organizational knowledge for the enhancement of environmental performance.

This study aims to examine the influence of intellectual capital, leverage, and firm size on firm value, with dividend policy as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample selection technique used purposive sampling, selecting 12 companies. The analysis method used moderated regression analysis with Eviews 13.Based on the results of hypothesis testing, it was found that intellectual capital has a significant effect on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Leverage has a significant effect on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Company size does not have a significant effect on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Intellectual capital does not have a significant effect on company value with dividend policy as a moderator in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Dividend policy is able to weaken the influence between intellectual capital on company value. Leverage does not have a significant effect on company value with dividend policy as a moderator in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Dividend policy is able to weaken the influence between leverage on company value. Company size does not have a significant effect on company value with dividend policy as a moderator in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024. Dividend policy is able to weaken the influence of company size on company value.

This conceptual study develops an integrated theoretical framework to examine how corporate governance (CG) and intellectual capital ‎‎(IC) interact to enhance firm performance (FP) in Jordanian industrial companies. The study focuses on internal and external governance ‎mechanisms, transparency and disclosure practices, and risk management, while positioning IC as a mediating factor linking CG to firm ‎performance. The framework emphasizes the strategic role of effective governance in fostering IC and improving financial, market, and ‎operational performance. This research examines all manufacturing firms traded on the Amman Stock Exchange during 2017–2022. As ‎a central component of the Jordanian economy, the ASE is closely connected to regional and international financial markets, supporting ‎investment inflows and market confidence. Although previous studies have explored CG, IC, and FP individually, limited research has ‎integrated these variables within a unified framework in developing economies. The research aims to cover this knowledge gap by ‎enhancing the literature and providing practical recommendations for regulators and corporate executives in Jordan.

In engineering environments characterized by uncertainty and a lack of structural information, traditional risk management is ineffective. However, it remains unknown how to transform qualitative tacit knowledge into reliable predictive models when stable statistical distributions are inaccessible. This study addresses this gap by developing a hybrid artificial intelligence system that bridges the divide between unstructured experiences and digital decision-making. By integrating Case-Based Reasoning (CBR) with K-medoids clustering and Multiple Correspondence Analysis, we created a framework to classify and reuse qualitative knowledge assets. We evaluated this model across four industrial case studies in volatile construction supply chains involving 212 expert participants. The analysis showed that the model achieved a 72.92% agreement rate with expert judgement in real-world settings. Beyond simple accuracy, the framework maintained robust precision and recall metrics of 0.80, successfully identifying critical risks, such as information security gaps and bureaucratic bottlenecks, that human project managers frequently overlooked. Additionally, validation via the Analytic Hierarchy Process (AHP) confirmed the practical efficiency of the suggested strategies, with a performance rating exceeding 4.25 out of 5. Ultimately, this methodology establishes a generalizable foundation for risk management in data-sparse industries and offers a practical path toward improving project resilience in unstable economies.

This study aims to analyze the impact of Intellectual Capital and Corporate Governance on financial performance in banking companies listed on the Indonesia Stock Exchange during the period of 2020–2024. The method used is a quantitative approach to identify the relationship between independent and dependent variables using SPSS for Windows 27. The data used are secondary data in the form of financial reports from banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020–2024, and the sample was taken using purposive sampling technique. The simultaneous test results show that both Intellectual Capital and Corporate Governance variables, when tested individually, have no significant effect on the financial performance of the companies. However, Intellectual Capital and Corporate Governance, when tested simultaneously, have a significant impact on the companies' financial performance. The study also reveals that the independent variables, namely Intellectual Capital and Corporate Governance, contribute to 34.1% of the variation in the dependent variable, which is the companies' performance. The remaining 65.9% is influenced by other variables outside the regression equation or variables not included in this study model.

ABSTRACT This empirical research examines the influence of hotel green corporate and operational strategies, such as green human resource management and intellectual capital, on the hotel intentions of Chinese millennials seeking sustainable luxury hotels. A scenario‐based survey was conducted to investigate how these environmental strategies affect tourists' booking intentions, with perceived consumer effectiveness examined as a mediating factor. An experimental research design was adopted for this purpose. The findings highlight that sustainable strategies are essential in the sustainable luxury context, with their influence mediated by perceived consumer effectiveness. Moreover, green advertising on social media moderates the relationship between hotel green strategies and sustainable luxury booking. This research is one of the few studies to integrate green human resource management, intellectual capital, and sustainable practices within environmental management. This study advances understanding of how green human resource management practices and intellectual capital influence consumers' inclination to book sustainable hotels. The findings also offer practical implications for managers seeking to implement green human resource management and build green intellectual capital that supports sustainable booking behavior. To address growing environmental concerns in the hotel industry, we suggest promoting green discipline through targeted training and incentive systems that encourage consistent adherence to environmental policies.

Knowledge Management and Intellectual Capital are presented as the cornerstone in identifying and qualifying intangible assets. While the former focuses on the systematic management of knowledge, the latter emphasizes the valuation of intangible assets. Considering the fundamental role of measuring Intellectual Capital in both corporate development and scientific advancement, the inherent complexity of this process should not deter organizations and researchers from pursuing it. It is considered here that by better understanding the shortcomings of the methods used to measure intangible assets, academics and managers can help improve models that present greater accuracy and applicability to the organizational environment. Hence, the present research aims to identify the limitations of the frameworks that support the identification, measurement, and disclosure of Intellectual Capital. For this purpose, this research is characterized as qualitative, exploratory-descriptive in nature, and made use of Systematic Literature Review and Content Analysis as methods to achieve the intended goals. Moreover, the list of framework limitations proposed by this study is primarily envisioned to guide readers, academics, and managers through the challenges of measuring and disseminating Intellectual Capital in corporations, cities, and even nations. However, this research is limited by its evaluation and validation.

This study examines the effect of intellectual capital and the performance of deposit money banks in Nigeria. Intellectual capital variables, such as human capital, structural capital, and relational capital, are measured with performance. A field survey design is used for this study. Primary data are collected using a self-administered questionnaire. The population of the study consisted of 1251 managerial-level employees from selected deposit money banks in Nigeria. The validity of the study is based on expert opinions. The reliability is measured using the Cronbach-alpha method. The reliability of all items is above 0.70%, indicating high reliability. Three hypotheses are tested using Pearson’s moment correlation coefficient and regression statistics. The results show that intellectual capital parameters are related to the performance of deposit money banks. The findings show that intellectual capital is a part of the intangible assets that is capable of improving a bank’s image and performance. Hence, the research suggests that deposit money banks should enhance efforts to foster a deeper comprehension and appreciation of intellectual capital and its facets within their management framework. This entails leveraging a robust intellectual capital dimension that establishes significant connections between banks and third-party stakeholders. By prioritizing awareness of competitors, customers, and employees, banks can discern their needs and deliver ideal values to them.

This research examines the influence of intellectual capital (IC) on the financial performance of public non-financial companies in Indonesia stock market for 2018- 2023, with return on equity (ROE) as a measurement for the performance. In this paper, IC is defined based on the modified value added intellectual capital (MVAIC) model which measures the value creation of an organization by considering human capital, structural capital, relational capital, and efficiency of employees. Family management (FM) is proposed as a moderator to investigate whether the participation of family members in managerial positions reinforces (i.e., weakens) the link among MVAIC and firm performance. The research uses a quantitative design with purposive sampling, generating 3095 firm-year observations belonging to 742 non-financial companies. The findings provide empirical evidence that IC has had a positive and significant effect on ROE, suggesting that companies with effective use of intangibles have a higher ability to increase shareholder value. On the other hand, FM does not moderate between MVAIC and ROE, which means that the presence of family members in managerial positions either drives or limits transformation of IC into financial results. These results provide additional support to the applicability of the Resource-Based View (RBV) in explaining the strategic role of intangible assets and emphasize the neutral effect of family firm among Indonesian public companies. Our findings offer meaningful insights for managers and regulators in terms of the fine-tuning of intellectual capital and governance mechanisms to underpin sustainable firm performance.

Coal mining is one of the main drivers of economic growth in Indonesia; therefore, assessing its financial performance is the first step in identifying potential risks. This study aims to investigate Green Intellectual Capital, leverage, and firm size as determinants of corporate financial performance. The data used are coal energy company data from Indonesia for the period 2020–2024, with a total of 15 companies selected through purposive sampling. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) to examine the interaction effects. The results indicate that Green Intellectual Capital exhibits a positive but statistically non-significant relationship with financial performance, whereas leverage has a significant negative impact on financial performance. Firm size shows a significant positive effect on financial performance yet does not significantly moderate the relationship between either Green Intellectual Capital or leverage and financial performance. These findings underscore the importance of an integrated management strategy that combines green intellectual capital development, financial discipline, and optimal firm size to enhance financial performance in the coal energy sector.

Purpose Facilitating university patent transfer has become a critical priority amid intensifying global innovation competition. While intellectual capital is recognized as pivotal for innovation, its configurational role in university patent transfers remains underexplored. Grounded in intellectual capital theory, this study investigates how multidimensional conditions—human, structural, and relational capital in China's “Double First-Class” universities combine to form effective patent transfer pathways. Design/methodology/approach The study samples 42 Chinese “Double First-Class” universities and constructs a three-dimensional, multi-element configurational analysis framework based on intellectual capital. We adopt a fuzzy-set Qualitative Comparative Analysis methodology, and data were sourced from the national intellectual property administration, university websites, statistical yearbooks, and academic databases. Findings No single necessary condition drives university patent transfer. Instead, six effective configurational pathways are identified, which can be categorized into three models: (1) the “Knowledge-Collaboration” dual-core driven type, reliant on profound depth of knowledge and close university-enterprise collaboration; (2) the “Balanced Support” type, featuring synergistic interaction of multidimensional capitals; (3) the “External-Relations Pull” type, with government support and university-enterprise collaboration at its core, which can compensate for deficiencies in internal conditions. The results reveal complementarity and substitution relationships among human, structural, and relational capital, and highlight the pivotal role of university-enterprise collaboration in most pathways. Originality/value This study extends intellectual capital theory to the field of university patent transfer by constructing an integrated analytical framework incorporating the three types of capital. From a configurational perspective, this reveals multiple concurrent transfer pathways that transcend the limitations of traditional linear analysis. Practically, it enables universities to select context-appropriate pathways, advises managers on how to optimize resource orchestration, and urges policymakers to implement classified support mechanisms.

This study aimed to analyze how Sustainability Performance enhanced Green Competitive Advantage through Environmental Consciousness and Green Intellectual Capital in Indonesia's agricultural manufacturing sector. The Natural Resource-Based View (NRBV), Stakeholder, and Knowledge-Based theories were integrated to address a literature gap on this mediation mechanism in developing countries. A quantitative, explanatory causality method was adopted to collect data through surveys of 183 senior and middle managers from relevant companies listed on the Indonesia Stock Exchange. The study used a cross-sectional time horizon and individual unit of analysis, then, data were processed using Structural Equation Modeling with AMOS software. The results showed that both Environmental Consciousness and Green Intellectual Capital significantly positive influence on Sustainability Performance, thereby enhancing Green Competitive Advantage. Furthermore, Sustainability Performance fully mediated the relationships between Environmental Consciousness and Green Competitive Advantage, as well as between Green Intellectual Capital and Green Competitive Advantage. These results showed that Sustainability Performance was important for converting environmental awareness and intellectual resources into competitive advantage by improving resource efficiency, stimulating green innovation, and enhancing corporate image. This study contributes theoretically by expanding NRBV and Stakeholder theories through incorporating Sustainability Performance as a mediator. It was practically recommended that companies should internalize Environmental Consciousness through training, develop Green Intellectual Capital, and implement sustainability management systems like ISO 14001. For regulators, the results supported policies promoting ESG transparency and green practice incentives. This study also addressed global challenges, such as the EU's CBAM, showing the need to adapt to sustainability standards for the maintenance of market competitiveness.

Korean classical literature embodies rich but fragmented cultural knowledge—such as rituals, poetic imagery, and recitation practices—that risks loss under text-only digitization. To address this, the authors propose a multimodal knowledge management framework that captures, aligns, and reuses cultural knowledge from sources like Samguk Yusa and the Annals of the Joseon Dynasty by integrating text, historical illustrations, and reconstructed audio. They build a fine-grained corpus using layout-aware OCR and phoneme alignment, then develop a cyclic attention fusion (CAF) model with mutual information constraints to ensure cross-modal semantic coherence. Evaluation combines BLEU-4/TER with new cultural metrics—Cultural Adequacy Score (CAS) and Cross-Semantic Alignment Index (CSAI)—showing improved fidelity in representing customs, narrative flow, and ritual context. The work contributes to knowledge management by treating intangible heritage as structured, multimodal knowledge assets, and offering a reusable AI-driven system for cross-cultural knowledge reuse and public knowledge services.

ABSTRACT Environmental sustainability has gained more scholarly attention because of the dangers of business and human activities to the natural environment. To mitigate the environmental problems, scholars have advocated for the deliberate development of the green intellectual capital of firms. Drawing on the natural resource‐based view (NRBV) theory, the study examined the impact of green intellectual capital (GIC) on environmental performance (ENVP) mediated by green creativity (GC), moderated by green transformational leadership (GTL) and environmental regulations (ENREGs). A survey of 264 managers and owners in Ghana's transport and logistics sector was analysed using PROCESS macro. The findings demonstrated that GC mediates the relationship between GIC and ENVP. Furthermore, the effect of GIC on ENVP via GC depends on GTL and ENREG. These findings advance theoretical understanding of GIC mechanisms and provide practical guidance for environmentally responsible leadership in emerging economies.

Purpose Islamic banks in the Middle East and North Africa nations are encountering challenges similar to those in microfinance, with certain countries, such as Lebanon, seeing stagnation in the growth of Islamic banking and finance. The objective of this study is to examine the effect of intellectual capital on credit risk and financial stability within the context of Islamic banks in the Middle East and North Africa region. Design/methodology/approach This study uses the generalized method of moments and the two-stage least squares method to conduct this research. It uses bank data from 972 observations from 2011–2022 in the Middle East and North African countries. Findings The findings show that human capital efficiency, relational capital efficiency, structural capital efficiency and modified value-added intellectual capital negatively correlate with credit risk. In contrast, all of these variables demonstrate a positive impact on financial stability. It suggests that enhancing intellectual capital is expected to contribute to mitigating credit risk, hence promoting excellent financial strength. Social implications By drawing attention to Islamic banks that require intellectual capital and financial stability, this study offers policymakers important information regarding the economic and social well-being of countries in the Middle East and North Africa region. Originality/value This study furnishes banks with information regarding the role of intellectual capital in enhancing financial stability through the mitigation of credit risk.

Knowledge management is increasingly regarded as a strategic element in the public sector due to its potential in managing intangible assets such as intellectual capital. This study aims to examine the role of knowledge management as both a mediating and moderating variable in the relationship between public intellectual capital and government procurement performance, with a case study at the Ministry of Finance. Public intellectual capital is divided into five components: human capital, organizational capital, social capital, technological capital, and relational capital. The analysis employs structural equation modeling – partial least squares (SEM-PLS) with a total of 298 respondents. In the first model, where knowledge management is positioned as a moderating variable, the results indicate that human, social, and relational capital have a significant direct impact on procurement performance. However, knowledge management does not demonstrate a significant moderating effect on these relationships. In contrast, the second model highlights the mediating role of knowledge management, which significantly bridges the influence of several intellectual capital components, specifically organizational, social, technological, and relational capital on procurement performance outcomes. This study underscores the theoretical relevance of positioning knowledge management as a mediating mechanism in public intellectual capital research. These findings further emphasize the importance of systematically and strategically integrating knowledge management into intellectual capital, rather than merely as a supporting factor.

This study aims to theoretically and empirically investigate the relationship between intellectual capital (IC) and the financial performance of firms in the U.S. information technology (IT) sector, with a particular focus on Return on Assets (ROA) as a key performance indicator. Data were collected from 345 publicly listed IT companies over the period 2011–2022, yielding 1,792 firm-year observations. The research employed descriptive statistics, correlation matrices, box plot analyses, and multiple regression models to examine the effects of IC and its components, human capital efficiency, structural capital efficiency, and capital employed efficiency on financial outcomes. The analysis revealed that, contrary to conventional expectations and prior literature, IC exhibited a negative and statistically significant association with financial performance, highlighting potential inefficiencies in the utilization of intangible assets within the IT industry. These findings underscore the complexity of translating investments in IC into measurable financial gains, suggesting that firms may be overinvesting or misallocating resources in areas that do not yield immediate profitability. The novelty of this research lies in uncovering an unexpected inverse IC-performance link in a knowledge-intensive sector, thereby offering executives and policymakers new insights into how IC strategies should be re-evaluated and aligned with long-term value creation.