Intellectual Capital Research Articles

Role of Intellectual Capital in Mediating the Impact of Knowledge Management and Innovation in the Halal Batik Industry of Yogyakarta

This study aims to investigate the role of intellectual capital in mediating the impact of knowledge management and motivation on halal small and medium-sized enterprises (SMEs) in the batik industry in Yogyakarta. Research on the mediating role of intellectual capital is still relatively novel in Indonesia. The study of the batik industry is particularly compelling, given that batik is an intangible asset recognized as UNESCO's cultural heritage. However, there is a noticeable decline in export value year by year. By focusing on halal batik SMEs, this study explores how halal certification can enhance these businesses' market appeal and export potential. The initial step of this research involves collecting data related to the research variables by distributing questionnaires to batik entrepreneurs in Yogyakarta. Subsequently, tests are conducted using PLS to analyze the results, examining the role of intellectual capital in mediating the impact of knowledge management and motivation on halal SMEs in the batik industry in Yogyakarta. The findings provide insights into how intellectual capital can influence the sustainability and growth of batik enterprises, offering strategies to counteract the declining export values and enhance the overall performance of these culturally significant businesses. Originality/Value: Unlike prior research, which focuses on global views and big industry, this study provides valuable insights for halal SMEs, particularly in the batik industry. The findings aim to elucidate how intellectual capital impacts the sustainability and growth of halal batik enterprises. It seeks to offer strategies to mitigate declining export values and enhance the overall performance of these culturally significant businesses, with a particular emphasis on leveraging the opportunities presented by halal certification.

Role of Intellectual Capital in Mediating the Impact of Knowledge Management and Innovation in the Halal Batik Industry of Yogyakarta

The objective of this study is to investigate the role of intellectual capital in mediating the impact of knowledge management and motivation on halal small and medium-sized enterprises (SMEs) in the batik industry in Yogyakarta. Research on the mediating role of intellectual capital is still relatively novel in Indonesia. The study of the batik industry is particularly compelling, given that batik is an intangible asset recognized as UNESCO's cultural heritage, yet there is a noticeable decline in export value year by year. By focusing on halal batik SMEs, this study aims to explore how halal certification can enhance the market appeal and export potential of these businesses. The initial step of this research involves collecting data related to the research variables by distributing questionnaires to batik entrepreneurs in Yogyakarta. Subsequently, tests are conducted using PLS to analyze the results, examining the role of intellectual capital in mediating the impact of knowledge management and motivation on halal SMEs in the batik industry in Yogyakarta. The findings aim to provide insights into how intellectual capital can influence the sustainability and growth of batik enterprises, potentially offering strategies to counteract the declining export values and enhance the overall performance of these culturally significant businesses

Exploring peer-to-peer lending: key influences of firm uncertainty, loan features and venture quality

PurposeThe purpose of this study is to identify the determinants of success in peer-to-peer (P2P) lending campaigns, especially amid global financial disruptions like the COVID-19 pandemic. Addressing a notable gap in current research, we explore how factors such as firm uncertainty, loan characteristics (interest rates and maturity) and venture quality (human, social and intellectual capital) influence P2P lending effectiveness. Using multiple regression analysis on data from 523 projects on the October platform, our study aims to enhance the understanding and operational efficiency of P2P platforms, contributing to a more resilient financial ecosystem.Design/methodology/approachThis study employs a quantitative research design using multiple regression analysis to examine the impact of specific variables on the success of P2P lending campaigns. Data were collected from 523 concluded P2P lending projects on the October platform, spanning from 2015 to 2021. Variables of interest include the level of uncertainty of the firm, loan characteristics such as interest rate and maturity and the quality of the venture assessed through human, social and intellectual capital. This method allows for a robust analysis of the factors contributing to the success of P2P lending within a dynamic financial context.FindingsThe findings of this study reveal that the success of P2P lending campaigns is significantly influenced by the level of uncertainty of the firm, the interest rate of the loan and the quality of the venture. Specifically, higher uncertainty in firms correlates negatively with campaign success, while competitive interest rates positively impact funding outcomes. Furthermore, ventures that demonstrate robust human capital, particularly those with management teams that possess diverse skills and high qualifications, tend to attract more funding. These results underscore the critical role of strategic financial and human resource planning in enhancing the effectiveness of P2P lending platforms.Originality/valueThis study contributes uniquely to the literature by integrating multiple variables – firm uncertainty, loan characteristics and venture quality – into a comprehensive analysis of success factors in P2P lending. It addresses the scarcity of research examining the combined effects of these factors, particularly in the context of global financial disruptions like the COVID-19 pandemic. By focusing on a specific European platform during a dynamic period, this research provides new insights into how P2P lending can adapt to and thrive amid financial crises. The findings offer valuable guidance for both practitioners and policymakers aiming to optimize P2P lending practices in uncertain economic landscapes.

Unlocking high-growth potential: does intellectual capital efficiency drive European entrepreneurial ventures?

PurposeThis paper investigates the influence of intellectual capital (IC) efficiency and its components – human capital efficiency (HCE), structural capital efficiency (SCE) and capital employed efficiency (CEE) – on the growth paths of small and medium-sized enterprises (SMEs) and their likelihood of becoming high-growth firms (HGFs).Design/methodology/approachDrawing on the resource-based view (RBV), our study reveals a positive relationship between IC efficiency and the likelihood of becoming HGFs. Using a longitudinal dataset of 554,076 firm-year observations corresponding to approximately 79,158 European SMEs from 2012–2019, our study employs probit regression to examine the impact of IC efficiency on the probability of becoming an HGF. To investigate the impact of IC efficiency across the growth rate distribution, we conduct further analyses via generalized least squares.FindingsThe results show that IC efficiency positively influences the growth paths of small entrepreneurial ventures and their likelihood of experiencing high-growth episodes.Practical implicationsFor practitioners, the findings underscore the importance of investing in IC to enhance the growth process of entrepreneurial firms and increase their likelihood of achieving HGF status. Investments in IC can maximize growth potential and competitiveness, informing strategic decision-making.Social implicationsPolicymakers should consider the critical role of IC in promoting SME growth and formulate policies that encourage the development of IC among entrepreneurial firms. Such initiatives can stimulate economic growth, innovation and job creation across European economies.Originality/valueThis study contributes to the literature by focusing on entrepreneurial firms and examining how IC efficiency drives their transition to HGF status. This study provides empirical evidence across several European contexts over an extended period, emphasizing the role of IC efficiency in shaping the growth paths of entrepreneurial firms.

Intellectual capital forecasting for invention patent through machine learning model

PurposeThis research explores support vector machine (SVM) with Gaussian radial basis function kernel (RBF) as the model and Analysis of Variance (ANOVA) for forecasting the invalidation re-examination decisions of China invention patents, it is beneficial to support patent monetization for corporate intellectual capital.Design/methodology/approachThere were 8,666 China invention patents with their existing invalidation re-examination decisions during 2000∼2021 chosen to conduct classification model training and prediction for the accuracy of invalidation re-examination decisions through SVM with RBF. Statistical significance was performed by ANOVA to identify indicators for these invention patents selected in this research. These selected 8,666 China invention patents were divided into two groups based on their invalidation re-examination decisions during 2000∼2021 in Table 1, which Group 1 included 5,974 invention patents with all valid or partially valid claims, and Group 0 included 2,692 invention patents with all invalid claims. Thereafter, each group was further divided into sub-groups based on 13 major regions where the applicants filed invalidation re-examination. The training sets for Group 1, Group 0 and the sub-groups were selected based on the patent issued in January, February, April, May, July, August, October and November; while the prediction sets were selected from the invention patents issued in March, June, September and December.FindingsThe training and prediction accuracies were compared to the existing invalidation re-examination decisions. Accuracies of training sets were ranged from 100% in region 7 (Beijing) and region 9 (Shanghai) to 95.95% in region 1 (US), and the average accuracy of invalidation re-examination decisions was 98.95%. While the accuracies of prediction sets for Group 1 were ranged from 100.00% in region 7 (Beijing) to 90.78% in region 13 (Overseas-others), and the average accuracy of classification was 95.96%, this research’s outcomes confirmed the purpose of applying SVM with RBF to predict the patentability sustainability.Originality/valueThis research developed an empirical method through SVM with RBF to predict patentability sustainability which is crucial for corporate intellectual capital on patents. In particular, the investments on patents are huge, including the patent cultivation and maintenance, developments into products or services, patent litigations and dispute managements. Therefore, this research is beneficial not only for corporation, but also for research organisations to perform cost-effective and profitable patent strategies on intellectual capital.

University Governance in the Legal Entrepreneurship of Intellectual Capital Around the Implementation of the SDGs

Aim. The study's objective is to compare a theoretical model of university governance in the COVID-19 era. Since the literature consulted warns of the pandemic's impact on university governance, the factor structure was confirmed. Method. An exploratory, cross-sectional, and correlational study was carried out with a sample of 180 administrators, teachers, and students from a university in central Mexico selected for their participation in the social service system and professional practices in community health institutions. The instrument was evaluated using the Delphi technique in three phases: qualifying, comparative, and reiterative- reconsidered. The University Governance Scale was applied via Zoom session. The data were captured in Excel and processed in JASP. Reliability, validity, adjustment, and residual coefficients were estimated to contrast hypotheses. Results. The three-factor structure was corroborated: identity, reputation, and image. Although the first factor explained the highest percentage of variance, only 12 of 18 indicators correlated with its factors. Conclusions. The study's contribution lies in contrasting the university governance model in a scenario of exposure to COVID-19. Still, the study's limit lies in the non-generalization of the results to the university community.

The impact of innovation and differentiation strategy on financial performance with emphasis on the role of risk management and intellectual capital

Purpose The purpose of this study is to investigate the impact of innovation and differentiation strategy on financial performance with a focus on the role of risk management and intellectual capital of companies listed on the Tehran Stock Exchange. Design/methodology/approach In this research, differentiation and innovation strategy criteria are the independent variables, performance criteria are the dependent variables and risk management effectiveness and intellectual capital are the moderating variables. The statistical population of this research includes all the companies listed in the Tehran Stock Exchange during the 10-year period, and 127 companies were selected as a statistical sample using the systematic elimination method. The research model fitting and hypothesis testing were carried out using structural equation modeling and SPSS, Smart PLS software. Findings The results of the hypothesis testing showed a positive and significant relationship between the innovation and differentiation strategy and the firm performance. In addition, effective management of risk and intellectual capital also had a significant and positive impact on this relationship. Research limitations/implications Given that this research was conducted at the Tehran Stock Exchange, it was difficult for the researchers to collect data. Also, since the Tehran Stock Exchange is a new market, a lot of research needs to be done in different areas of this market to identify the existing problems and shortcomings and to provide reasons for its growth and development. Practical implications According to the results of the research on the impact of intellectual capital and risk management on corporate performance and the impact of strategy on this relationship, this paper can expect to see an improvement in corporate performance and an increase in shareholder wealth as a result of applying the results of this research. Social implications Considering that corporate strategy, intellectual capital criteria and risk management to increase the financial performance of companies have informational content; therefore, according to the results of this research, an increase in the performance of listed companies is expected, and naturally, this increase in performance will lead to the prosperity of the economic sector, increase in job creation and as a result, improve the quality of social life. Originality/value In the Tehran Stock Exchange, by properly evaluating the financial performance criteria of companies and identifying the factors that increase intellectual capital and risk management, they provide the means to improve knowledge in this area of research.

Paths for the development of financial intermediation in industry 5.0: Opportunities for developing economies (On the example of former USSR republics)

Currently, there is a unique situation in the global economy, industrial eras coexist together, there is interaction and transformation of financial systems simultaneously within the framework of Industry 4.0 and Industry 5.0. New, digital resources are entering the economy, intellectual capital is becoming virtual, artificial intelligence is increasingly finding its application in the structure of financial support. Financial intermediation in developing countries is also subject to global trends, the active development of new instruments for developing economies is especially important. The aim of the study is to identify effective ways to develop financial intermediation in Industry 5.0 for the economies of developing countries. Based on the results of the study on the development of financial institutions mediation revealed a problem related to the lack of reasonable tools that could be used to improving the efficiency of the financial intermediaries market, proposed the main directions of such a process: mobilization of savings, distribution financial assets, payment system, risk management and control over market agents involved in financial operations.

Refueling intellectual capital toward innovation performance of SMEs in Saudi Arabia: mediating the role of entrepreneurial opportunity recognition

PurposeThe objectives of this research were to inspect the relationship of intellectual capital (IC), along with its dimensions (human, structural and internal and external relational capital) with innovation performance (IP), to explore entrepreneurial opportunity recognition (EOR) as a mediator between the IC and IP of small and medium-sized enterprises (SMEs) in Saudi Arabia.Design/methodology/approachThis research used data collected via a well-structured questionnaire. The sample size was comprised of 457 participants who were owners and/or managers of SMEs in Saudi Arabia. Further, the findings were extracted from data using partial least squares (PLS) techniques.FindingsThe results indicated that all dimensions of IC, including human capital (HC), structural capital (SC), internal relational capital (IRC) and external relational capital (ERC), had a significant relation with both IP and EOR. It was also shown that EOR positively influenced IP. Furthermore, the results showed that EOR played an important role as a mediator between IC (HC, SC, IRC and ERC) and IP.Practical implicationsThe present research offered a beneficial and novel managerial and theoretical strategy for improving a given firm’s IP with the support of IC and EOR. This finding offered a vision to the management teams of SMEs for full utilization of IC and IP. The present study also provided policymakers, administration and future studies with a path to improving the production and services of SMEs to secure market advantages.Originality/valueAccording to the author’s best knowledge, the present research represented the first attempt to expose the mediating role of the EOR relationship between IC and IP. Furthermore, the present study also developed the relationship between dynamic capabilities (DC) theory, intellectual capital-based view (ICV) theory and resource-based view (RBV) theory, with variables that reveal the theoretical foundation of the study. Finally, the results of this study were verified by the existing literature.

Examining the impact of intellectual capital on underwriting risk of insurance companies in Pakistan: static and dynamic panel regression

Purpose This study aims to examine the impact of intellectual capital on the underwriting risk of insurance companies in Pakistan. Design/methodology/approach The study used a quantitative research approach and a longitudinal research design, gathering data from 23 insurance companies listed on the Pakistan stock exchange from 2010 to 2022. The value-added intellectual coefficient (VAIC) was used to measure intellectual capital (IC), and unbalanced panel data were analyzed using static and dynamic regression analyses. Findings The findings demonstrate a significant association between intellectual capital and underwriting risk in insurance companies in Pakistan. Specific components of intellectual capital, such as human capital efficiency (HCE), structural capital efficiency (SCE) and capital employed efficiency (CEE), have a strong negative impact on underwriting risk. Control variables like return on assets, insurer size and leverage also showed significant relationships with underwriting risk. Originality/value This research provides new insights into the theoretical understanding of the insurance industry by establishing a direct link between intellectual capital and underwriting risk in the context of Pakistan. It suggests that by improving aspects of intellectual capital, specifically HCE, SCE and CEE, policymakers and managers can reduce underwriting risk.

The role of cluster ecosystems and intellectual capital in achieving high-growth entrepreneurship: evidence from Germany

PurposeThis paper examines the role played by business cluster ecosystems and intellectual capital (IC) in achieving high-growth firm (HGF) status.Design/methodology/approachWe draw our insights from the knowledge-based perspective and economic geography as a theoretical lens, which combined offer a more unifying understanding of how business cluster ecosystems and IC foster high growth entrepreneurship.FindingsDrawing on a sample of 11,360 German incorporated firms across 80 clusters, we find that cluster ecosystems play a significant role in supporting firms to become HGFs. More specifically, being located in business clusters increases the likelihood of becoming HGFs by 2.2% to 4.49%. We also find that clusters with more productive firms in the ecosystems provide favorable conditions for member firms to achieve HGF status, while the impact of other cluster-specific conditions (high-tech cluster membership and multinational enterprise share in clusters) is less clear. Additional insights suggest that firm IC (investments in intangible assets) enables firms to achieve high growth status.Research limitations/implicationsThe findings of this paper hold theoretical and managerial relevance and shed more light on the impact of cluster-specific factors in the ecosystems and firm IC in achieving high growth entrepreneurship.Originality/valueThis paper is among the first of its kind to bring together three distinct literatures (HGFs, business clusters and IC) and utilize insights from each to derive a conceptual framework that links them in explaining high-growth entrepreneurship.

THE ROLE OF INTELLECTUAL CAPITAL AS A MEDIATION VARIABLE IN INFLUENCE CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE IN MANUFACTURING COMPANIES IN THE ENERGY AND MINERALS SECTOR

This study aims to determine the mediating role of intellectual capital as a mediating variable in influencing corporate social responsibility on firm performance and for the direct influence of corporate social responsibility on firm performance, corporate social responsibility on intellectual capital and intellectual capital on firm performance in manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange. The objects of the study were 26 manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange with a research period from 2020 to 2023. Structural Equation Modeling Partial Least Square (SEM-PLS) is the analysis method. This study uses the population of all manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Sampling was done using the purposive sampling method. The number of samples used in this study was 26 companies. The variables used in this study are Corporate Social Responsibility, Intellectual Capital, Firm Performance. The results of the study show that corporate social responsibility has a positive and significant effect on firm performance, corporate social responsibility does not have a positive and insignificant impact on intellectual capital, intellectual capital has a positive and significant effect on firm performance, and there is a mediating role for intellectual capital in influencing corporate social responsibility on firm performance.

Empowering and Influencing Factors of Intellectual and Spiritual Capital in Improving Organizational Performance at Tourism Institutions

This research aims to measure factors that influence intellectual and spiritual capital in increasing organizational performance at tourism institutions in Banda Aceh City through the variable organization. The methodology used is quantitative. Data was collected from respondents using a structured questionnaire with a Likert scale. Seventy-five questionnaires were distributed in all to the Banda Aceh City Tourism Institution. Sample selection utilized a disproportionate technique of stratified random sampling. The research data underwent descriptive, and structural equation modeling analysis using SPSS and SEM AMOS software. The analysis that was produced was: Research has demonstrated that intellectual capital has a substantial and favorable impact on the functioning of organizations, that is 0.000 < 0.05 as the significant value; spiritual capital has a -0.070 direct effect on organizational performance; the coefficient of the indirect effect is 0.273, the mediation process has a substantial impact, and the effect of mediation has been proved to be significant, the coefficient for the indirect effect is 0.458, at the lower level for intellectual capital boot of 0.227, and the upper level for intellectual capital of 0.676, with a 95% confidence interval.

Quality management practices toward project performance in healthcare sector: modelling the mediating role of intellectual capital

PurposeThe study examines the influence of quality management practices (QMP) on project performance (PP) and the indirect association of QMP with PP through the mediating role of intellectual capital (IC). QMP may be one of the most successful strategies to improve project performance. Drawing on the resource-based view (RBV) and institutional theory, the study examines the impact of QMP on PP through the mediating role of IC.Design/methodology/approachThe sample frame of 329 employees in different NGOs and public healthcare organizations was selected. Data were analyzed on SmartPLS 3.2.7 by applying SEM.FindingsThe outcome reveals that QMP has a significant impact on PP. The results found partial mediation of IC on the linkage between QMP and PP.Research limitations/implicationsThe key research limitation was that it examined only two antecedents (QMP and IC) of project performance based on RBV and institutional theory, which did not yield deep insights from other institutional forces that could influence the model, such as mimetic pressure, institutional pressure and business orientation.Originality/valueQMP is highly significant in the healthcare sector; however, research on the relationship between QMP, IC and PP is lacking. Thus, this research is an initial attempt to investigate these relationships empirically. We add to our understanding of RBV by investigating the role of IC in mediating the QMP-PP linkage.

ЛЮДСЬКИЙ КАПІТАЛ В КОНЦЕПЦІЇ ВІДКРИТОЇ НАУКИ

Introduction. Any economic system's development is only possible with capital participation. Over several centuries, a stable concept has emerged that considers human capital as an essential source of investment for innovation, scientific and technological progress, and the stable development of the state. At the same time, the practical realization of this concept is associated with such categories as education, science, healthcare, competencies, skills, professional abilities of employees, intellectual output, etc. The purpose of the article: The aim is to comprehensively investigate the innovative potential of human capital from the perspective of a driving force for progress in the knowledge age. Methods: Modern science is based on openness and accessibility as tools of scientific search and research. Human capital is an essential element of this search, expressed in intellectual abilities, self-development, and theoretical and practical generalizations. The basis for more profound research and generalizations is the study of internal and external influences on the formation of human capital and the definition of its role in the scientific sense. Results: Analyzing human capital through the prism of its structural formation, it is worth noting that its meaning has changed in different periods. In the twentieth century, when the economy was formed in the context of industrial development, human capital was focused on technological excellence and ingenuity. In the 21st century, economic development is dominated by the intellectual and scientific component, which is the basis for the functioning of the national system. Therefore, human capital in this period is gaining new meaning as a knowledge economy. In forming the country's national economy, the intangible form of capital is becoming increasingly important, where human resource is the basis of socio-economic development. Conclusions. As a result of the theoretical analysis of existing approaches and new proposals, the innovative economic development model is developing dynamically. Human (intellectual) capital is prioritized in this model, stimulating informatization and introducing modern scientific and technological innovations. Human capital is a complex phenomenon that adapts to modern innovative and technological changes and acts as an organizational motivator for achieving a high level of industrialization and a civilized environment.

The Influence of Intellectual Capital, GCG, and ROA on Bank Performance

The purpose of this study is to analyze the influence of Intellectual Capital, Good Corporate Governance (GCG), and Capital Adequacy Ratio (CAR) on financial performance. This research adopts a quantitative approach with panel data regression analysis. The theoretical foundation is established through a review of relevant literature from journal articles and books. The study utilizes numerical data derived from secondary sources, specifically financial reports obtained through the official website of the Indonesia Stock Exchange (IDX). The study population comprises Islamic commercial banks listed on the IDX from 2017 to 2022. Using a purposive sampling technique, 54 samples from 9 Islamic commercial banks were selected. Data analysis was conducted using EViews 10 software, applying the Random Effect Model (REM). The findings reveal that Intellectual Capital, GCG, and CAR significantly impact the financial performance of Islamic commercial banks listed on the IDX between 2017 and 2022. This study provides valuable insights into the financial health of banks, categorized into safe, gray, or distressed zones, thereby offering practical implications for Islamic commercial banks.

Revealing the hidden wealth in healthcare: an empirical study of intellectual capital disclosure in leading global hospitals

Purpose Under the lens of stakeholder theory, this study aims to explore the dissemination of intellectual capital (IC) information within the healthcare sector. Specifically, the primary objective is to investigate the extent of IC disclosure (ICD) among leading global hospitals and its underlying determinants. Design/methodology/approach This study conducts a manual content analysis of the official websites of 175 leading global hospitals, selected based on The World’s Best Hospitals 2022, and uses a linear regression model to test the research hypotheses. Findings The empirical results underscore an adequate dissemination of IC information by leading global hospitals through their official websites. Moreover, they reveal a positive association between hospital complexity, public status, and online visibility with the extent of IC information disclosed. Originality/value This study represents a pioneering contribution to the examination of determinants influencing online ICD within a global hospital context. It significantly enhances the existing literature on ICD and offers valuable practical implications.

Creditworthiness Criteria According to the 5Cs Model and Credit Decision: The Moderating Role of Intellectual Capital

The current study aims to examine how creditworthiness criteria based on the (5Cs) model with its dimensions (character, capacity, capital, conditions, and collateral) on the credit decision in the presence of intellectual capital as a moderating variable applied to the branches of Jordanian commercial banks in the southern governorates of Jordan. The study included 449 populations from these branches, with a sample size of 205 employees. The authors employed a quantitative approach and utilized Macro PROCESS v4.2 by Andrew F. Hayes for analysis within SPSS v.28 software to achieve the study objective and test its hypotheses. According to the findings of the study, there is a positive effect of creditworthiness criteria based on the (5Cs) model on the credit decision. Furthermore, the study discovered that there is a presence of a moderating role of intellectual capital on the relationship between creditworthiness criteria based on the (5Cs) model and the credit decision. The study recommends that banks should prioritize investing in training programs for employees to improve their ability to assess credit risk accurately.

The Influence Of Intellectual Capital On Financial Performance In The Banking Sector Listed On The Indonesia Stock Exchange

This study aims to analyze the influence of intellectual capital on financial performance in the banking sector listed on the Indonesia Stock Exchange (IDX), with Return on Assets (ROA) as the leading indicator. Intellectual capital is measured using Value Added Intellectual Coefficient (VAIC), which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The quantitative method is used with secondary data from the annual financial statements of banking companies for the period 2018–2022. The sample consisted of 15 banks selected through the purposive sampling technique. The results of the regression analysis show that VACA, VAHU, and STVA have a significant and positive influence on ROA, which shows that investment in intellectual capital plays a vital role in improving bank profitability. These findings have implications that banks can prioritize human and structural capital development to enhance financial performance. The recommendations of this study include further exploration of the long-term impact of intellectual capital on various economic conditions.

Reimagining sustainability: The power of AI and intellectual capital in shaping the future of tourism and hospitality organizations

This research investigates the effect of artificial intelligence (AI) on organizational sustainability (OS) and delves into how this relationship is mediated by various dimensions of intellectual capital (IC), namely human (HC), structural (SC), and relational capital (RC). Data were collected from employees of Saudi travel agencies, resulting in 1122 valid responses, which were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that AI positively impacts OS as well as the three IC dimensions. Additionally, HC, SC, and RC have a positive influence on OS. The study also reveals that these dimensions partially mediate the relationship between AI and OS. This study advances the literature by clarifying how AI-enabled capabilities are translated into sustainable outcomes within the tourism and hospitality sectors. The findings offer valuable insights for industry professionals aiming to harness AI technologies for sustainable transformation. The study also offers strategic recommendations for tourism and hospitality organizations to invest in enhancing their IC, thereby optimizing the sustainability advantages of AI integration.