Intellectual Capital Management Research Articles

Leveraging intellectual capital and knowledge management to drive innovation and organizational performance

In the evolving landscape of higher education, identifying key drivers of organizational performance is crucial. This study investigates the impact of intellectual capital on knowledge management and innovation and how these factors collectively enhance organizational performance. Conducted among top leaders at 21 state universities in Indonesia, this quantitative research used structured questionnaires validated by prior studies. The high response rate strengthens the reliability of findings analyzed using SPSS for descriptive statistics and Structural Equation Modeling (SEM) with SmartPLS 3.0 for hypothesis testing. The results indicate intellectual capital significantly influences knowledge management and innovation, which in turn positively affect organizational performance. Intellectual capital enhances both knowledge management and organizational performance, while effective knowledge management fosters innovation, further contributing to improved performance. The novelty of this research lies in its comprehensive integration of intellectual capital, knowledge management, and innovation within the context of higher education, providing empirical evidence of their interconnectedness and collective impact on organizational performance, which has been largely unexplored in previous studies. This study’s practical implications encourage strategic investments in intellectual capital and knowledge management, ultimately contributing to improved organizational performance and providing valuable insights for policy and decision-making in the higher education sector.

The Impact of Knowledge Management Processes on Intellectual Capital: An Exploratory Study of Employees at Al-Rasheed Bank 515 In Diwaniya, Iraq

Objectives: This study explores the relationship between knowledge management processes and intellectual capital, examining their impact on enhancing data analysis capabilities and employee performance at Al-Rasheed Bank 515 in Diwaniya, Iraq. Key objectives include identifying the correlation between intellectual capital and knowledge management processes, assessing how these processes influence intellectual capital capabilities, and investigating demographic-based differences in employee responses. Methods: The research employs a descriptive and analytical approach, utilizing surveys distributed among employees at Al-Rasheed Bank 515. The study is organized into three sections: theoretical frameworks on knowledge management and intellectual capital, a descriptive overview of Al-Rasheed Bank 515, and a detailed analysis of the research sample. Results: Findings indicate that a flexible organizational structure significantly contributes to enhancing intellectual capital at the bank. A positive relationship was observed between knowledge management, intellectual capital, and human resources, both at macro and dimensional levels. Intellectual capital demonstrated a positive mediating role between knowledge management and human resource development, with an indirect impact of knowledge management on human resources (0.817) that was notably stronger than the direct impact (0.458). Conclusion: The study underscores the importance of knowledge management processes in strengthening intellectual capital within the banking sector. Effective knowledge management processes enhance intellectual capital capabilities, leading to improved organizational performance and a competitive edge in the banking industry.

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.

The Role of Managerial Competencies in Higher Education: Navigating Current Transformational Trends

Objective: This study investigates the managerial competencies required in the field of higher education in response to contemporary transformational trends. The main goal is to explore how these competencies are shaped by the ongoing digital transformation, strategic management approaches, and the shift towards entrepreneurial university models. Theoretical Framework: The research draws on key concepts related to digital leadership, human capital development, and Agile management. Theories of educational management and models of intellectual capital are employed to frame the investigation and provide a comprehensive understanding of the changing dynamics in higher education. Method: A qualitative and mixed-methods approach was utilized, incorporating data from reports, surveys, and contemporary studies on digital competencies, hybrid learning, and leadership in educational institutions. The study includes both theoretical analysis and empirical data collection through case studies and expert assessments. Results and Discussion: The findings reveal that digitalization and the transition to blended learning environments are driving the need for new managerial skills. These skills include digital leadership, strategic decision-making, and the ability to balance traditional and online educational models. The discussion highlights the importance of flexible management approaches, such as Agile, in addressing these emerging challenges. Research Implications: The study provides practical and theoretical insights into how higher education institutions can adapt their leadership strategies to meet the demands of digitalization. These findings have implications for educational policy, institutional governance, and the development of leadership training programs. Originality/Value: This research contributes to the growing body of literature on higher education management by offering a fresh perspective on the evolving competencies required in today’s digital age. The value lies in its focus on the intersection of digital transformation and managerial competencies, offering practical solutions for enhancing leadership in higher education.

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

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

Modelling the Influence of Management Practices on Sustainable Market Performance in Serbian Enterprises

In the evolving global market, new business conditions necessitate that enterprises adapt and construct organizational structures grounded in new principles and the implementation of contemporary management methods. This is particularly crucial for enterprises in transitional economies, which need to be highly flexible and innovative to meet the increasing demands of users swiftly, employ modern management techniques, and gain a competitive edge. The modern business environment assumes that there are very few products, technologies, services, knowledge areas, or procedures unavailable to interested groups worldwide. This study examines the influence of modern management methods and techniques (MMMTs), human resource management (HRM), quality management (QM), and intellectual capital management (ICM) on the sustainable market performance (SMPC) of these enterprises. A structured survey was conducted among 146 managers from various Serbian industrial enterprises, and the data were analyzed using descriptive statistics, Pearson correlation analysis, linear regression, and multicollinearity tests. The results revealed significant positive correlations between MMMTs, HRM, QM, ICM, and SMPC, with quality management having the highest impact. These findings provide valuable insights for improving business competitiveness in Serbia’s industrial sector. The results also support the development of an integrated model for sustainable management practices in transitional economies.

INTELLECTUAL CAPITAL IN ISLAMIC HIGHER EDUCATION: PESANTREN-BASED INSTITUTIONS

This research examines the intellectual capital (IC) at STAI Attanwir Bojonegoro, an Islamic higher education institution based on pesantren principles. The objective is to analyze the institution's human capital, structural capital, and relational capital, along with the challenges faced in managing IC in the digital era. A qualitative descriptive approach was employed, gathering data through in-depth interviews and documentary studies. The findings reveal that STAI Attanwir possesses strong human capital in terms of academic competence and Islamic knowledge among teaching staff and educational personnel. Structural capital is evident in the physical infrastructure and integrated information systems such as SIM STAI Attanwir, while relational capital is demonstrated through partnerships with community organizations, government entities, and alumni. Key challenges identified include adapting to technological advancements and managing social and political issues like radicalism. The research concludes by emphasizing the critical role of IC management as a strategy to enhance educational quality and institutional competitiveness in an increasingly competitive future.

Management of intellectual capital of enterprises of the transport complex in the conditions of digitalization

Methods. During the research, the method of scientific abstraction was used – to clarify the essence of the category «intellectual capital», the categories «digitalization», «digital economy»; the method of generalization – to distinguish the stages of the research of intellectual capital issues; the method of analysis and synthesis – when determining the mechanisms of the influence of intellectual capital on the economic development of society, the influence of digitalization on the management of transport enterprises in the conditions of modern digital transformations; logical analysis - when establishing the relationship between indicators of the development of the digital economy and intellectual capital. Results. In the modern concept of economic development, it is intellectual capital that becomes a decisive factor in the growth of national wealth, competitiveness of the country, region, business entity, and quality of life. The analysis of digital transformations in the context of formation, management of intellectual capital, trends of changes in the work of personnel management in the conditions of the digital economy is carried out, an overview of the need for human resources in the conditions of the development of the digital economy is given. The leading vector of the further development of the intellectual capital of enterprises of the transport complex in the conditions of the digital economy should be the issues of classification, measurement and transformation of this capital, as well as the development of tools for transferring its elements into materialized and innovative assets of the enterprise. Novelty. The priorities of the management of intellectual capital of enterprises of the transport complex in the digital environment were determined. The author's definition of intellectual capital is given as a set of intangible assets of the enterprise, which in the process of reproduction create intellectual added value and contribute to the growth of its income and increase in competitiveness. Practical value. The results of the research can be used in the practical activities of the enterprises of the transport complex to manage intellectual capital and increase their competitiveness in digital conditions.

Impact of Green Intellectual Capital and Environmental Management Accounting on Sustainable Performance: The Moderating Role of Stakeholder Pressure

This study investigates the impact of green intellectual capital—specifically, green relational capital (GRC), green human capital (GHC), and green structural capital (GSC)—on the sustainable performance of firms in Pakistan. It further examines the mediating role of environmental management accounting (EMA) in the relationship between green intellectual capital and sustainable performance, while also exploring stakeholder pressure as a moderator in this relationship. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS v.4.0.0 software. The findings reveal that while GHC and GRC show positive but insignificant relationships with sustainable performance, GSC has a significant positive impact. EMA is found to have a significant positive relationship with sustainable performance and serves as a significant mediator between GHC and sustainable performance, as well as between GRC and sustainable performance. However, EMA’s mediating effect on the relationship between GSC, and sustainable performance is insignificant. Additionally, stakeholder pressure significantly moderates the relationship between EMA and sustainable performance. The study offers valuable insights for scholars and industry professionals seeking to enhance sustainability performance and achieve a competitive advantage in the industry.

Green human resource management and green ambidexterity innovation in the wine industry: exploring the role of green intellectual capital and top management environmental awareness

The present study investigates the influence of green human resource management (GHRM) on green ambidexterity innovation (GAI) within Spanish wineries, examining the mediating effect of Green Intellectual Capital (GIC) and the moderating role of Top Management Environmental Awareness (TMEA). Building on existing literature, a conceptual model was developed and tested using structural equation modeling (PLS-SEM) with data collected from 196 Spanish wineries between September 2022 and January 2023. The findings reveal a significant positive relationship between GHRM and GAI, with GIC partially mediating and TMEA positively moderating this relationship. The originality of this study lies in its empirical testing of the proposed model, addressing a previously unexplored area in the field. These results provide valuable insights for both academia and industry, highlighting the importance of integrating environmental considerations into human resource practices to foster innovation and sustainability.

Impact of Digital Marketing And Intellectual Capital On Business Performance (Case Study Of SMEs In Depok City, West Java)

This study explores the impact of digital marketing and intellectual capital on the business performance of SMEs in Depok City. Using a quantitative approach, this research analyzes data obtained from 100 respondents through online questionnaires. The results of multiple linear regression analysis indicate that both digital marketing and intellectual capital have a significant influence on business performance. Digital marketing, measured through variables such as interactivity, site design, cost/transaction, and incentive programs, has been proven to increase customer engagement and online transaction volumes. On the other hand, intellectual capital, consisting of human capital, structural capital, and relational capital, plays a crucial role in enhancing the operational efficiency and profitability of companies. Business performance measurements in this study include profitability, operational efficiency, and customer satisfaction. The coefficient of determination (R²) value of 77.2% indicates that the digital marketing and intellectual capital variables together explain most of the variability in business performance. These findings are consistent with previous studies showing that the use of digital technology in marketing and the management of intellectual capital can enhance a company's competitiveness and overall performance. Thus, this research makes a significant contribution to the literature on digital marketing and intellectual capital management, offering practical insights for business practitioners to improve their marketing strategies and intangible asset management.

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.

The Effect of Intellectual Capital on MSME Performance Through Innovation as an Intervening Variable

Micro, Small and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. This study aims to explore the influence of intellectual capital on MSME performance through innovation. Using the purposive sampling method, questionnaires were distributed to 98 MSME owners in Indonesia. Data analysis was performed using Structural Equation Modeling (SEM) with the SMART PLS application. The results of SEM analysis show that intellectual capital has a positive effect on innovation (t-statistics = 120,105) and MSME performance (t-statistics = 18,863). In addition, innovation also has a positive effect on the performance of MSMEs (t-statistics = 12,010). This finding confirms that improving the performance of MSMEs requires strong intellectual capital and is supported by effective innovation. Thus, increasing innovation can be key in improving the performance of MSMEs. This research makes an important contribution in the understanding of the relationship between intellectual capital, innovation, and MSME performance. The implications of these findings can help MSME owners and related stakeholders to improve intellectual capital management strategies and innovations to improve the performance of MSMEs in Indonesia.

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.

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.

Intellectual capital management and its relationship to building a learning organization from the point of view of workers in the agricultural extension and training department/Iraq

Intellectual capital management and its relationship to building a learning organization from the point of view of workers in the agricultural extension and training department/Iraq