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The purpose of this paper is to show that the components of intellectual capital can have an effect on organisational outcomes and not only on financial performance. In particular, this preliminary study analyses the impact of Human Capital on Corporate Reputation perceived by employees. To do this, exploratory and confirmatory factor analyses have been developed in order to know the components of Human Capital in the Spanish audit sector, obtaining three factors: Staff Quality, Staff Management and Staff Results. These factors have been related to the dimensions of corporate reputation (according to the literature: resource management, business leadership, culture, ethics, media reputation and customer loyalty) having significant results. In particular, staff quality (firms with creative employees, who perform their best and think actions through, and where there is no trouble if individuals left) has a significant and positive influence on all the dimensions of reputation, except on media reputation. Staff management (firms with clear recruitment and succession training programs, upgrade employees' skills and employees who give their all) has a significant and positive impact on ethics and media reputation. Staff results (employees are satisfied and they do not have to bring down to others' level) have a positive and significant effect on business leadership and media reputation. In service firms, customers interact with the frontline employees. In such cases, the satisfaction of the employees and their contribution bring up to others' level are transmitted to the customers, which improve the perception of service quality and public opinion of the firm, getting better external recognition (media reputation and business leadership). Furthermore, their results strengthen the ethics of the audit firm. The practical implications for these results are several. First, the adequate management of Human Capital can increase the employee views of Corporate Reputation, affecting mainly the ethics and media reputation. Second, the factor Staff Quality has double significant and positive influence on reputation than others. However, Staff Management and Staff Results also have an important role in the configuration of employee reputation. Therefore, the effects of Human Capital factors on employee views of Corporate Reputation are relevant, confirming the importance of Human Capital in the configuration of internal reputation as well as the key role of intellectual capital in the formation of the corporate reputation. [ABSTRACT FROM AUTHOR]

The aim of this paper is to determine the relationship among two intangible assets. Specifically, we studied the relationship between organizational learning and corporate reputation because both have similar properties which suggest the existence of a strong positive association. Organizational learning is a critical infrastructure that supports the strategy formulation and implementation systems of a company where corporate reputation is a key element, relying on the perceptions of stakeholders about the behaviour of the company. Consequently, organizational learning has a positive effect on corporate reputation. An empirical study was done for the Spanish accounting audit firm in 2010, because professional service firms seem to be more sensitive to organizational learning and corporate reputation, and to the attitude of employees (mainly managers). Auditing is a labour-intensive service, where the managers and employees are important actors in the interaction with customers and, therefore, in the development of organizational learning and the configuration of the firm's corporate reputation. This paper also analyzes the influence of organizational learning and corporate reputation on financial performance, because both are intangible assets through which firms can achieve competitive advantage. Subsequently, a regression analysis confirms that organizational learning activities have a positive and significant effect on some dimensions of corporate reputation, differentiating its major influence on internal and/or external dimensions. As well as this, the direct and indirect effects among organizational learning, corporate reputation and financial performance of the firm are tested through a structural equations model. The results exhibit the positive and direct influence of corporate reputation on financial performance and the positive and indirect effect (through corporate reputation) of organizational learning on that firm's results. Therefore, this study serves as an important contribution to the literature by examining and identifying the positive relation between organizational learning activities and corporate reputation, testing their direct and indirect effect on business results, in particular on financial performance. [ABSTRACT FROM AUTHOR]

Organizational learning (OL) is a process that transforms information into knowledge within an organization, by a set of sequential phases (information acquisition, information distribution, shared interpretation, and organizational memory). The previous OL phases are considered as precursors of the next OL activity. The organizational structure also plays a crucial role in determining learning processes. This study aims to analyze the importance of prior OL phases on OL, and examine empirically whether the organizational structure (job specialization -vertical and horizontal-, formalization, centralization and indoctrination) affects directly to the OL process. Carrying out regression analysis, this study has two different implications. First, all OL phases have a positive and significant effect on OL activity. And second, organizational structure directly affects the OL, where high vertical job specialization and low centralization are significantly associated with greater capacity for information distribution, low horizontal job specialization and formalization with shared interpretation, and low formalization with organizational memory. [ABSTRACT FROM AUTHOR]

Organizational learning (OL) is a set of actions (information acquisition, information distribution, information interpretation, and organizational memory) within an organization, which intentionally and unintentionally produce knowledge. Information Technologies (ITs) are considered as common facilitating tools for all learning agents. The organizational structure also plays a crucial role in determining learning processes. This study aims to analyze the importance of some IT technologies on the OL, and examine empirically whether the organizational structure (job specialization -vertical and horizontal-, formalization, autonomy, and centralization) affects directly to the OL process. Carrying out regression analysis, this study has two different implications. First, Information Technology (IT) is a powerful tool to improve OL process. And second, organizational structure directly affects the OL, where low formalization and centralization, and high vertical job specialization are significantly associated with greater capacity for OL process. [ABSTRACT FROM AUTHOR]