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Scholars have recognised the significance of the industrial environmental performance. However, the factors that influence factor environmental performance have received little attention. To fill this gap, and take advantage of the intellectual capital-based perspective theory, this paper analysed the impact of green intellectual capital on environmental performance, in turn, its impact on manufacturing industries' environmental performance. The mediating role of green training and development was also investigated. Cross-sectional data was supplied by 194 workers from Pakistani industrial firms. A partial least squares method was used to analyse the data. Green intellectual capital (green human capital and green structural capital) was found to be positively related to the firm's environmental performance. The green training and development as a mediator were significant with the study's proposed paradigm. The study emphasized green human capital as a critical intangible element for achieving environmental sustainability. It also shed light on the importance of green structural capital, which creates an environment and organisational framework that support corporate environmental stewardship. [ABSTRACT FROM AUTHOR]

Purpose: The function of cognitive diversity has not yet been studied to a sufficient degree. To address this gap, the current study aims to answer the questions of how and when team cognitive diversity fosters individual creativity by integrating the intellectual capital view and the inclusion literature. Design/methodology/approach: With a paired and time-lagged sample consisting of 368 members and 46 leaders from Chinese high-tech organizations, a multilevel moderated mediation model was developed to test the hypothesized relationships using structural equation modeling. Findings: Team cognitive diversity is positively related to individual creativity via team intellectual capital, but this positive indirect effect is obtained only when the inclusive team climate is high. Research limitations/implications: Team intellectual capital serves as an alternative mechanism for translating team cognitive diversity into favorable outcomes, and an inclusive team climate plays a pivotal role in harvesting the benefits of team cognitive diversity. Future research could extend our study by adopting a multiwave longitudinal or experimental design, examining the possibility of curvilinearity, considering the changes in patterns over time, and conducting cross-cultural studies. Practical implications: Managers should take the initiative to assemble a team featuring cognitive diversity when facing creative tasks, and should proactively cultivate an inclusive culture when leading such a team. Originality/value: This study is among the first to consider the mediating role of team intellectual capital in the cross-level effect of team cognitive diversity on individual creativity and to examine the boundary role of an inclusive team climate with respect to this indirect effect. [ABSTRACT FROM AUTHOR]

This study investigates various dimensions, including service quality, absorptive capacity, innovation performance, and intellectual capital (specifically organisational capital, social capital, and human capital), within the context of the airline industry. A survey questionnaire was administered to airline employees during the COVID-19 pandemic. The findings indicate that service quality has the potential to generate favourable innovation outcomes, such as increased absorptive capacity, thereby further enhancing employee innovation performance. Service quality is also found to have a simultaneous positive impact on human capital, leading to increased innovation performance and absorptive capacity. Therefore, organisations should prioritise the development of absorptive capacity to enhance both human capital and the accumulation of intellectual capital. Furthermore, both organisational capital and human capital play a vital role in these intricate strategy decision procedures. These factors play a crucial role in strengthening the connections between service quality and innovation performance. [ABSTRACT FROM AUTHOR]

Intellectual capital is an intangible asset consisting of knowledge and networks, which are believed to increase economic added value in the business. In the context of the enactment of Undang-Undang No. 6 tahun 2014 concerning villages, BUM Desa has an important role as an economic institution at the village level which is expected to become one of the main pillars of economic development. This study aims to identify and measure the extent to which intellectual capital is present in BUM Desa, and also to analyze the impact of the relationship between this intellectual capital and the financial performance of BUM Desa. The study was carried out by BUM Desa in Tambang District, Riau Province, as a case example. Intellectual capital measurement was carried out through a Likert scale analysis, while financial performance was measured through the ability of BUM Desa to generate profits and control costs. A descriptive approach was used to describe the relationship between intellectual capital and financial performance. The results of the study show that the intellectual capital of BUM Desa is formed from three main dimensions -- structural capital, relational capital, and human capital. BUM Desa is able to generate profits from assets that are more efficient than equity funding and can reduce costs to maximize profits. [ABSTRACT FROM AUTHOR]

Our study focused on the link between intellectual capital efficiency (ICE) and its individual components and underwriting risk. It examined the effect of ICE, and structural (SCE) and human capital (HCE) efficiency on the underwriting risk of Ghanaian life and non-life insurers. It used panel data of 31 insurance firms in Ghana, of which 14 and 17 were life and non-life insurers, respectively, from 2008 to 2019. A generalized least squares estimation technique was used to examine the relationship between ICE and underwriting risk in life, non-life, and the entire insurance sector. The results suggest that there is a significant negative relationship between HCE and underwriting risk in the Ghanaian insurance sector. However, there was no relationship between ICE and underwriting risk and between SCE and underwriting risk. As the first to examine ICE and risk-taking behavior in any African country, our study is significant in managerial decision-making and insurance policy formulation to reduce risk in the insurance industry. [ABSTRACT FROM AUTHOR]

This study investigates the complex interplay between intellectual capital, competitive advantage, and audit quality within the context of auditing firms operating in China. Drawing upon a sample of auditing firms, data was collected and analyzed to examine the relationships between various components of intellectual capital (including structural capital, human capital, relational capital, and spiritual capital), competitive advantage, and audit quality. The study employs structural equation modeling to test the hypothesized relationships and assess the mediating role of competitive advantage. Findings indicate a positive association between intellectual capital components and competitive advantage, with structural capital and relational capital demonstrating particularly strong impacts. Furthermore, competitive advantage serves as a significant mediator in the relationship between intellectual capital and audit quality, highlighting the critical role of strategic resource management in enhancing audit quality outcomes. By investing in the development of intellectual capital resources, such as organizational structures, human expertise, and external relationships, auditing firms can not only strengthen their competitive position but also improve the quality and effectiveness of their audit services. [ABSTRACT FROM AUTHOR]

Objective: The significance of human capital is well recognized in contemporary times, and the management of firms with a knowledge-centric approach has underscored the importance of intellectual and human capital as key competitive advantages. Among these, the banking industry holds considerable importance, necessitating the industry's focus on leveraging human capital. Methodology: This study examines the relationship between the human capital value-added coefficient, a component of intellectual capital, and bank performance. The CAMEL model is employed to determine the functional components of bank performance. Financial statement data from 12 banks for the years 2012 to 2022 were utilized. Findings: The study's findings indicate a significant relationship between the intellectual capital value-added coefficient and variables such as capital adequacy, asset quality, management, and income, with a nonlinear inverted U-shaped function. In contrast, the relationship between the human capital value-added coefficient and liquidity is nonlinear and U-shaped. Conclusion: The study reveals that human capital value-added significantly impacts bank performance indicators, exhibiting nonlinear, inverted U-shaped relationships with capital adequacy, management, and income, and a U-shaped relationship with liquidity. Strategic investment in human capital is essential for optimizing these performance metrics in the banking sector. [ABSTRACT FROM AUTHOR]

Intellectual capital (IC) has been an important element of business management for some time. Understanding the role of IC and consciously incorporating it into organisational and management processes is one of the key aspects of building unique competitive advantages in the context of sustainable development. The basic goal of the research was to determine which IC components are given greater importance by the management staff of selected Polish enterprises when shaping their operating strategy and which elements are the object of greater concern during everyday functioning. A statistical analysis of the survey results obtained was carried out, allowing for the characterisation of both the phenomena and trends in the entire surveyed population and taking into account the division criteria related to the size of enterprises and the specificity of their activities. The basic research instrument consisted of a questionnaire. This study covered the territory of southern Poland. The results showed that there are certain elements of IC that managers focus on in particular, and there are differences in the approach that is related to the selected criteria of analysis. This study adds to the existing knowledge of the key elements of strategy for companies managing strategic capital in the context of sustainable development. [ABSTRACT FROM AUTHOR]

Institutions actively seek global talent to foster innovation in the contemporary landscape of scientific research, education, and technological progress. The COVID-19 pandemic underscored the importance of international collaboration as researchers and academicians faced limitations in accessing labs and conducting research experiments. This study uses a research collaboration system to examine the relationship between organizational intellectual capital (Human and structural Capital) and team scientific and technological performance. Further, this study underscores the moderating role of top management support. Using a time-lagged study design, data were collected from 363 participants in academic and research institutions. The results show a positive relationship between organizational intellectual capital (Human and structural Capital) and team scientific and technological performance using a research collaboration system. Moreover, top management support positively moderates the study's hypothesized relationships. The study's findings contribute significantly to existing knowledge in this field, with implications for academia, researchers, and government focused on technology transmission, talent management, research creative collaboration, supporting innovation, scientific research, technological progress, and preparing for future challenges. [ABSTRACT FROM AUTHOR]

The amount that investors are willing to pay in monetary terms is known as the firm value. A corporation's environment-based approach can increasingly firm value. This article's goal to ascertain how green intellectual capital affects firm value with supervisory efficiency by the board of commissioners. This research using quantitative approach with secondary. utilizing moderated regression analysis. Purposive sampling was used to sample 104 companies in the consuming sector's manufacturing companies. The study's conclusions show that green human capital significantly increases firm value. There is no discernible impact of green relational capital or green structural capital on firm value. The effectiveness of the board of commissioners strengthens the relationship between green human capital and relational capital on firm value. Supervision from the board of commissioners can increase the trust of many parties related to environmentally based investments. The effectiveness of the board of commissioners does not moderate the relationship between green structural capital and firm value. [ABSTRACT FROM AUTHOR]

Companies now recognize that success depends not only on physical assets but also on effectively utilizing intangible assets like intellectual capital to outperform competitors. In other hand, achieving the most effective investment decisions is a core concern in corporate finance and a primary objective for management in a company. However, uncertainty of outcome and a lack of measurement metrics often lead to inefficient investments. This study intends to assess the relationship between intellectual capital (IC) on investment efficiency (IE). The data is processed using panel data regression on non-financial public companies in Indonesia with an observation period of 2010-2023. Our analysis discovered that the human capital (HCE) of a firm statistically has a significant positive impact on investment efficiency. Second, the capital component (CEE) is negatively affecting investment efficiency. At the same time, no relationship was found between structural capital and investment efficiency. [ABSTRACT FROM AUTHOR]

This study aims to empirically investigate the relationship between a firm's overall (individual) ESG performance and intellectual capital based on data from globally publicly listed firms across 30 countries from 2000 to 2019. We also explore how the Altman Z-score (the total number of patents and trademarks at the national level) moderates the association between firm' ESG performance and intellectual capital. We use the Panel FGLS (Feasible Generalized Least Squares) approach to examine whether firms with better ESG performance experience a boost in intellectual capital performance. We present two key findings: (1) ESG performance, with its three main pillars, has a significantly strong positive impact on intellectual capital. This suggests that firms should engage in ESG activities as part of their strategy and, to remain ahead of their competitors, must innovate in ways that prevent rivals from copying their business approach. (2) The greater the number of patents and trademarks at the national level and the higher the Altman Z-score, the more significantly positive is the relationship between ESG performance and intellectual capital. The findings of this study contribute to the scant literature on ESG performance and intellectual capital. Firms with strong ESG performance and outstanding achievements in sustainable development have a competitive advantage; therefore, information about firms' strategies for incorporating, generating, transferring and applying intellectual capital can provide stakeholders with a long-term view of the company's future. [ABSTRACT FROM AUTHOR]

Fostering environmental sustainability practices inside an organisation requires the convergence of organisational behaviour and human resource management in today's fast-paced and constantly-evolving business world. Integrating sustainable practices into an organ-isation's operations is essential as they grow more conscious of its environmental impact. In order to shape corporate culture in a way that promotes environmental sustainability, HRM is essential and ensures that sustainability becomes an important part of the corporate culture by integrating sustainable practices into the company's values, vision, and mission. This can be accomplished by providing staff with incentives, training opportunities, and effective communi-cation to encourage them to incorporate eco-friendly practices into their daily work. This pa-per examines the intersection of Human Resource Management (HRM) and organisational culture concerning environmental sustainability within organisations. It synthesises existing research findings on key themes: the factors that enable the development of environmentally-conscious organizational cultures, the effects of Green HRM practices and Green Intellectual Capital on sustainability, and how HRM practices influence employees' environmentally-friendly behaviour. The review emphasises the positive effects of Green HRM practices, partic-ularly in recruitment, selection, rewards, and Green Intellectual Capital encompassing human, structural, and relational aspects, on organisational sustainability efforts. Additionally, the re-view highlights HRM practices such as managing the employee life cycle, providing education and training, fostering empowerment, and encouraging managerial involvement as influential drivers of employees' environmentally-conscious behaviour, both within and outside their des-ignated roles. [ABSTRACT FROM AUTHOR]

This study investigates the mechanisms of intellectual capital (IC) in knowledge‐intensive research centres and universities in the Minalogic cluster of Grenoble, France. We use structural equation modelling to analyse responses from 248 PhD holders. Our results show a positive relationship among human, relational, structural, and intellectual capital outcomes. We first contribute to the early understanding of IC mechanisms in research centres and universities by conducting a quantitative empirical study, which is novel to IC. We support the relation between knowledge‐based human capital and relational alliances capital and highlight the importance of employing PhD. holders. Second, unlike past studies, we offer empirical support that (a) relational alliances capital relates to structural innovation capital and (b) knowledge‐based human capital relates to structural innovation capital. We suggest that research centres and universities should develop an alliance portfolio for innovations. Third, we uncover that structural innovation capital relates to IC outcomes, contributing to the assessment of the economic and social role of public research centres and universities. This study presents managerial implications for policymakers and practitioners engaged in research centres and universities by highlighting the importance of key components of IC. [ABSTRACT FROM AUTHOR]

This research examines the relationships between Intellectual Capital, Human Capital, Structural Capital, and Relationship Capital toward Firm Value in Indonesia's property and real estate companies. The aim is to analyse the power of intellectual capital in leveraging business performance. The target population for the study constituted all property and real estate sector companies in Indonesia total 215 observations within 2018-2022. The data was processed using an ordinary least square approach to gain the t-value of this relationship. This research measures the intellectual capital variable not from a financial or value-added perspective but from a descriptive side using for-way coding indicator. We found that relational capital has a significant positive relationship toward firm value. The study emphasized the need to change the proxy for firm value or to add some bridge between intellectual capital and financial performance to create a clear understanding.

Abstract The main objective of this paper is to discuss and examine the relationship between intellectual capital and financial services and to show if the financial sector is positively influenced by intellectual capital. We used the descriptive analytical approach assuming that there is a positive effect of the independent variable which is intellectual capital on the dependent variable which is financial services. The result of SPSS program (version 21) indicated that there is a weak direct correlation and a significant effect at a weak rate estimated at 9, 6% between intellectual capital and the improvement of financial service in Algerian banks.

Intellectual capital has aroused growing interest in higher education; however, one area for improvement in its study is how to measure it adequately. Therefore, it is necessary to have instruments based on current models of intellectual capital. This study aims to design and validate an intellectual capital measurement scale in accredited higher education institutions (HEIs) from the perspective of professors. The study was instrumental because a measurement scale was developed. The sample consisted of 341 professors from six accredited HEIs on the Colombian Caribbean Coast. The statistical analysis consisted of three stages: item analysis, collection of validity evidence based on the internal structure and the relationship with other variables, and reliability analysis using the internal consistency method. The scale’s internal structure corroborated intellectual capital composition based on human, structural, and relational components. Regarding convergent evidence, all variables possess this source of validity evidence. Reliability levels were also good. Previously, an instrument has yet to be developed those measures intellectual capital in HEIs from the perspective of professors. This study provides a scale that focuses on the characteristics of this stakeholder and is based on an innovative model of intellectual capital composed of human, structural, and relational capital. The theoretical contribution of the study lies in developing a test based on two current models of intellectual capital: the Intellectus model and the Balanced Scorecard model. It also contributes to practice by providing a tool for measuring intellectual capital that allows its adequate management, improvement, and decision-making within higher education.

Global dynamics, including globalization, resource mobility and capital flow, have profoundly transformed countries' long-term development policies and shaped migrants' motivations. Beyond traditional socioeconomic considerations, migrants prioritize a country's global brand and image, extending beyond economics to cultural, social and environmental factors. The paper aims to test the hypothesis positing a statistically significant correlation between the net migration index and the perceptions of a country's brand by external stakeholders. The study applies the ANOVA test to check the research hypothesis. The object of investigation is EU countries from 2000 to 2020. The ANOVA testing results highlight the significant influence of a country's brand on migration processes, serving as either a catalyst or an inhibitor. The study emphasizes the need to align national migration policies with effective national branding strategies to capitalize on the positive image of countries and attract intellectual capital. Policymakers should recognize the significant impact of a country's brand perception on migration patterns and consider sustainable practices to enhance overall attractiveness. Implications for Central European audience: For the Central European audience, the study suggests that fostering a positive national brand is crucial in attracting skilled migrants and intellectual capital. Policymakers in Central European countries should consider integrating branding strategies into their migration policies to enhance global competitiveness and address demographic challenges through the attraction of qualified professionals. Central European countries should strategically attract a diverse array of migrants by making use of their unique historical and cultural heritage, emphasizing achievements in democracy and human rights, maintaining an affordable yet high standard of living, capitalizing on their pivotal economic position and showcasing both traditional and contemporary contributions, thereby creating a compelling narrative for sustained economic growth and cultural enrichment. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) regimes over a seven-year period (2012–2018). Design/methodology/approach: A self-developed checklist was developed to measure the extent of ICD practices of Islamic banks in both regimes. Findings: The results revealed a moderate increase in ICD practices over the period of the study. However, there is no significant difference in ICD between the two financial reporting regimes i.e. IFRS and AAOIFI-based banks. In fact, most of the IFRS-based banks have better ICD than AAOIFI-based banks throughout the analysis period. This study contributed to the ICD literature by introducing Shariah capital as a new category of information to disclose besides the common disclosure on human capital, relational and structural related information by the Islamic banks. Practical implications: It is important for Islamic banks to distinguish themselves from conventional banks and ICD can be a conduit to show their uniqueness. The introduction of Shariah capital in this study reflects the main objective of Islamic bank's existence, and it should become an important element in ICD. In fact, some form of guidelines or policy by regulating agencies could facilitate the ICD by Islamic banks and reflect the truth about their ability to capitalize on Intellectual capital and disclose about these practices to their stakeholders. Originality/value: The introduction of Shariah capital as a new component to the existing components (i.e. human capital, structural capital and relational capital) of intellectual capital brings a new perspective to the research on ICD of Islamic banks. This paper further contributes to the scarce evidence of ICD of Islamic banks globally. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Today, there is a paradigm shift from traditional competitiveness to green competitiveness. This change forces organizations to change their strategies. Organizations that leave the traditional understanding start to develop green strategies. Businesses that establish environmental strategies which their competitors are unable to replicate can gain a sustainable competitive advantage and ultimately profit in the long term. Thus, organizations gain competitive advantage through green intellectual capital. The main purpose of this study is to conduct a content analysis of the green intellectual capital elements of the enterprises in the BIST Sustainability 25 Index. The companies included in this index are those with high overall sustainability scores and transparently disclose information on their social, environmental and managerial performance to the public. Another objective of the study is to create a conceptual framework for the concept of green intellectual capital and to systematically analyze the studies on the concept in the literature. According to the results of the study, it is concluded that the enterprises in the index disclose their activities related to green structural capital and green relational capital, which are green intellectual capital dimensions, more than green human capital. [ABSTRACT FROM AUTHOR]

Purpose: This study constructs an efficiency evaluation framework for assessing the human, structural and relational capital in the semiconductor industry of Taiwan. Furthermore, we analyze whether there are significant differences in efficiency across different levels concerning the industry supply chain (upstream, midstream and downstream), employee service tenure, capital scale and company establishment years. Design/methodology/approach: This study focuses on Taiwanese semiconductor companies, utilizing data sourced from the Taiwan Economic Journal (TEJ) Database for the period spanning 2017 to 2021, encompassing a total of five years. Due to the nondisclosure of intangible asset values by all companies, an effort was made to ensure a comparable baseline by excluding companies with incomplete or missing data. Finally, empirical analysis was conducted on a sample of 64 companies using the dynamic network data envelopment analysis method. Findings: (1) Overall efficiency demonstrates structural capital as the most prominent, followed by relational capital, while human capital shows relatively poorer efficiency. (2) To enhance the efficiency of intellectual capital, priority should be given to improving the efficiency of outputs related to intellectual property rights such as patents. (3) The midstream segment exhibits the best efficiency in both structural and relational capital. (4) Companies with longer employee service tenures exhibit superior efficiency in human capital in the long run. (5) Companies with extended establishment years and larger capital scales demonstrate superior efficiency in both human and structural capital. Originality/value: Reflecting on past literature, scholars have primarily focused on the relationship between intellectual capital and firm efficiency, often emphasizing the overall efficiency of intellectual capital. However, within organizations, human capital, structural capital, and relational capital are interrelated. This study, for the first time, assesses the efficiency of these three components within an organization. The research addresses the challenges in analyzing the efficiency of intellectual capital and introduces a highly contemporary approach – dynamic network data envelopment analysis (DNDEA). Using the semiconductor industry in Taiwan as a case study, this paper conducts empirical analysis in a captivating and worthy industry. Therefore, the ideas presented in this paper are original. [ABSTRACT FROM AUTHOR]

Purpose: The study aims to analyze how the characteristics of intellectual capital (IC) facilitate green entrepreneurship development in the context of ecology, environment and sustainability. Specifically, the evolution of IC and green entrepreneurship was explored through a systematic review, including the relationships and interactions between human, structural and relational capital and green entrepreneurship. Design/methodology/approach: Meticulously combing the Web of Science Core Collection, the researcher conducted a bibliometric analysis of 800 English-language articles from 2002 to 2023. Employing co-word analysis and visualization, the literature on IC and green entrepreneurship was synthesized and systematized, exploring core topics, knowledge architectures and their evolutionary trajectories. Findings: The IC elements such as human, structural and relational capital interact with green entrepreneurship; IC enhances the innovation and competitiveness of green entrepreneurship, while green entrepreneurship orientation influences the accumulation and reshaping of IC. The flow of IC impacts the establishment of green start-ups and the emergence of green industries, promoting sustainable growth. Originality/value: The dynamic interplay between IC and green entrepreneurship is marked by intricate relationships and diverse attributes. Currently, no comprehensive theoretical model has been established to address the complexities intrinsic to this study. The evidence suggests that the green entrepreneurial orientation influences corporate initiatives to bolster human and structural capital, with structural capital serving as both a constraint and catalyst for human capital. The paper presents an embryonic framework of IC for green entrepreneurship, highlighting its critical role in the aggregation and reconfiguration of IC or venture creation and industry evolution. This contributes to a more profound understanding of IC in entrepreneurial contexts, providing a basis for future research and practical strategy. [ABSTRACT FROM AUTHOR]

This journal article delves into the evolution and implications of human capital (HC) beyond traditional economic perspectives, expanding its relevance to management and human resource management. The study identifies limitations in the prevailing economic-centric viewpoint, focusing on skills, abilities, measurement, and economic growth. Introducing a novel framework that integrates insights from psychology and management studies, it emphasizes organizational capital as a distinctive element. The methodology employs theoretical research, scientific abstraction, and comparative analysis, consulting various databases. Tracing HC's historical roots from Adam Smith to the 1960s economists, the article explores its transition to human resource management in the 1990s, emphasizing intellectual, social, and organizational capital. It extends HC theory to the hospitality industry, highlighting its impact on service quality and organizational performance. The paper concludes by advocating for more integrated frameworks in comprehending and managing HC in contemporary organizations, recognizing its multifaceted nature and significance for organizational success. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the present paper is to identify and evaluate the role of human capital in creating technology entrepreneurship within organizations operating in entirely new circumstances. Design/methodology/approach: In this article the qualitative method was used. Case studies of three photonics enterprises were evaluated. They are the top firms in this part of the hightechnology sector. The employees of these firms have core competences and higher education degrees. Many of them are former scientists. Findings: The Covid pandemic has had a certain impact on disrupting the operation of hightech companies’ supply chains. On the other hand, however, the threat of an international armed conflict caused by the aggression of the Russian Federation against Ukraine resulted in many competitors leaving Russia and Ukraine, which creates an opportunity for the studied companies to develop the "liberated market area= and, consequently, to expand into new markets. Originality/value: Unexpected events like the COVID-19 pandemic, conventional armed conflict may constitute a special opportunity in the context of developing technology entrepreneurship within an organization. [ABSTRACT FROM AUTHOR]

This study aims to determine whether gender diverse boards enhance intellectual capital performance, which is a measure of intangible resources. We have created a framework for panel data analysis for Indian listed firms and conducted estimation using the panel fixed effects technique. We also use the system generalised method of moments technique to assess the results' robustness. The results of the study indicate that gender diversity positively influences intellectual capital. The one aspect of intellectual capital which gets positively impacted by gender diversity is the human capital coefficient. These results suggest that women directors create policies that support the development and efficient application of intellectual capital. The female board presence associated with intellectual capital is essential for firm success in the knowledge economy. The study supports the regulation to enhance women's representation on corporate boards. It also gives feedback to regulators for changing and broadening the law beyond listed firms. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses. Design/methodology/approach: The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression. Findings: The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years. Originality/value: This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses. [ABSTRACT FROM AUTHOR]

The paper is the first attempt to integrate microdata on universities and firms across most European countries in order to disentangle the impact of knowledge spillovers from human capital (graduates) and intellectual capital (codified research output) on the performance of firms. Data cover all Higher Education Institutions (HEIs) registered in the official European Tertiary Education Register (ETER). Data on performance of firms are from ORBIS and refer to change in the 2011–2015 period in turnover, total assets, intangible assets, and employment. Firms are georeferred and the spillovers from all HEIs located at a given distance are summed and integrated. The findings suggest that, among knowledge spillovers, the creation of human capital via education of students has a larger impact than the circulation of research knowledge. Moreover, the two factors seem to be complements rather than substitutes. Spatial proximity is important for embodied knowledge spillovers (i.e. educated people), while for codified and disembodied spillovers (citations to publications) the spatial dimension is less relevant. The findings have important managerial and policy-making consequences. [ABSTRACT FROM AUTHOR]

Against the backdrop of global challenges and unprecedented events, intellectual capital is seen as the key to opening doors for banks to achieve competitiveness. Inspired by this issue, the paper explores the relationship between intellectual capital and one of the most important functions of banks, namely financial intermediation. The study uses the balanced panel data of 26 Vietnamese commercial banks collected directly from their audited financial statements between 2006 and 2020, and employs various regression analyses such as OLS, Fixed-effect, and the GMM method, in which the VAIC model is utilised as the measure of the intellectual capital of banks. The consistent evidence demonstrates that intellectual capital plays a key role in fostering this function of banks. Also, when dividing VAIC into three components, the empirical result indicates that capital employed efficiency is the most effective resource to enhance financial intermediation compared to human capital efficiency and structure capital efficiency. Furthermore, these findings seem to be clearer in small banks than in large ones, and remain unchanged during both crisis and non-crisis periods. Besides, in the crisis period, the evidence suggests that banks should strengthen their human capital efficiency, and structure capital efficiency should be taken into consideration. Therefore, this study provides a deep insight into the influences of intellectual capital on banking operations in emerging countries, where the development and sustainability of banks could ensure economic growth. [ABSTRACT FROM AUTHOR]

This study examines the relationship between gender diversity and intellectual capital performance, and moderating role of family ownership on this relationship. The study used 3730 firm‐year observations of 307 nonfinancial firms listed on Pakistan Stock Exchange over the period 2008–2020 and employed ordinary least squares regression analysis to test the hypotheses. More specifically, the study used group composition (skewed board, tilted board, and balanced board) to examine multiple significance levels of gender diversity on boards, and used five measures (modified value‐added intellectual coefficient, human capital efficiency, structural capital efficiency, relational capital efficiency, and capital employed efficiency) of intellectual capital performance. Using lens of agency theory and resource dependence theory, we found that gender diversity positively influences intellectual capital performance, however, the strongest impact is apparent in case of balanced board. Moreover, family ownership positively influences this relationship. Our study complements the efforts of policy makers by providing empirical support for the mandatory placement of females on boards and urge them to increase number of females on corporate boards to derive maximum benefits of female directors. In addition, our results recommend the enhancement of the professional skills of women work force to ensure their maximum participation in the corporate sector. [ABSTRACT FROM AUTHOR]

The main objective of this paper is to discuss and examine the relationship between intellectual capital and financial services and to show if the financial sector is positively influenced by intellectual capital. We used the descriptive analytical approach assuming that there is a positive effect of the independent variable which is intellectual capital on the dependent variable which is financial services. The result of SPSS program (version 21) indicated that there is a weak direct correlation and a significant effect at a weak rate estimated at 9, 6% between intellectual capital and the improvement of financial service in Algerian banks. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economics & Administrative Sciences is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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.

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.

Just like those around the world, the higher education institutions in Indonesia also face the issues of accreditation, ranking, and requirements by the public and the government to participate in the improvement of community welfare through the implementation of research and community service for the society. Thus, the role of intellectual capital is very important in supporting higher education competitiveness. Based on a resource-based theory, this study aims to empirically examine the implications of an intellectual capital on higher education competitiveness. This study applies an explanatory design with a quantitative-descriptive-and causality analysis. We use secondary data sourced from public universities in Indonesia with at least "Good" institutionally accredited category, comprising in total of 74 universities. We apply the saturated sampling technique. The study concludes that a human capital has no significant effect on the competitiveness of higher education institutions. On the other hand, structural and relational capitals have a positive and significant effect on the competitiveness of universities. Thus, higher education management needs to provide stimuli and encouragement to the existing human resources to increase their capabilities. This research contributes to identifying the intellectual capital variables that affect the competitiveness of higher education institutions in Indonesia. [ABSTRACT FROM AUTHOR]

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This research aims to find out whether intellectual capital can influence financial performance, thereby, impacting company value using the journal review method. Research journals containing the variables of intellectual capital, financial performance, and company value were used. The results of the research show that there is a relationship between intellectual capital and financial performance and its influence on company value through three components contained in intellectual capital: human capital efficiency (HCE), structural capital efficiency (SCE), and capital efficiency used (CEE), including physical and financial capital. The contribution of intellectual capital to company performance will vary from one industry to another. Industries that rely on creativity and innovation will require a higher level of intellectual capital. The results of this research conclude that the existence of intellectual capital within the company is an important company asset. Companies that can manage their intellectual capital effectively will have better financial performance and higher company value. Intellectual capital can influence financial performance and company value. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore the mediating role of competitive advantage and the moderating role of competitive intensity in the relationship between innovation capability (IC) and small and medium-sized enterprise (SME) performance and between strategic flexibility (SF) and SME performance. Design/methodology/approach: The study adopted a survey research design. The data were collected from a conveniently selected sample of 159 SMEs in Nigeria using a self-reported questionnaire. Mediation and moderation analyses were performed using Hayes' PROCESS macro v3. Findings: Results showed that IC and SF positively affect SME performance. Also, competitive advantage significantly mediates the relationship between IC and SME performance and between SF and SME performance. Additionally, competitive intensity positively and significantly moderates the relationship between IC and SME performance but fails to significantly moderate the relationship between SF and SME performance. Practical implications: The findings have managerial implications for SME owners and managers. The findings suggest the need for SMEs to develop more IC and increase their SF. Thus, SME owners and managers should invest more in developing IC and SF. More specifically, they should invest more in research and development, the development of intellectual capital (consisting of human capital, structural capital and relational capital) and new technologies, products, services and processes. Also, they should nurture an innovation culture, encourage creative and innovative acts and allow employees to experiment with new ideas without hindrances. Originality/value: To the best of the author's knowledge, this study is the first to provide empirical evidence of the mediating role of competitive advantage and the moderating role of competitive intensity in the relationship between IC and SME performance and between SF and SME performance in the context of emerging economies such as Nigeria. The study validates dynamic capabilities theory by demonstrating that IC and SF are dynamic capabilities that give SMEs a competitive advantage and enhance their performance. [ABSTRACT FROM AUTHOR]

This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessment 1 evaluates intangible assets using the internally generated goodwill (IGG) measure. We analyze time-series IGG data for six digital sectors, using the top 90 software-as-a-service (SaaS) companies as a benchmark. The results indicate that the IGG of the SaaS benchmark is higher than the total IGG of the six sectors. Assessment 2 focuses on the correlation between digital labor investment and digital investment returns before and after 2013 for the six sectors to identify positive and negative correlations from 2013 onward. The results indicate that, since 2013, a qualitative change has occurred in digital labor capital that has not been reflected in financial statements because of accounting distortions and that the returns on investment for digital labor have been underestimated. The standalone valuation of digital know-how that belongs to natural persons, previously based on operating expense, will be based on capital expenditure. In addition, amortization will have the same contribution as depreciation of tangible assets to value creation. [ABSTRACT FROM AUTHOR]

Purpose: Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They enable investors to make informed decisions, promote market efficiency and maintain trust in the financial system. This paper uses bibliometrics to identify the intellectual composition of the literature on corporate disclosure. Design/methodology/approach: Based on the bibliometric information of 4,551 articles on corporate disclosure research, the authors conducted citation, keyword co-occurrence, bibliographic coupling and publication analyses to elucidate the leading articles, authors, sources, institutions, countries, themes and topics in the field of corporate disclosure from the 1960s to 2021. Findings: The findings of this review demonstrate that corporate disclosure research is based on four broad themes – the role of disclosure in capital markets, non-financial disclosure, determinants of corporate disclosure and firm risk and intellectual capital disclosure. This review suggests that management should pay attention to the financial and non-financial corporate information that investors, regulators and the government emphasise. Originality/value: This paper is the first comprehensive bibliometric review on corporate disclosure. It summarises the regulatory shifts, technological changes and industry trends that have influenced corporate disclosure research. Besides identifying broad research themes, the authors performed bibliographic coupling for research on disclosure sources, including annual reports, management forecasts, earnings calls, press releases, the Internet and social media, to reveal the thematic clusters related to these sources. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this paper is to verify whether the ISO 9001 standard has an impact on the three components of intellectual capital, namely: human, structural, and relational capital. Design/methodology: Drawing on the absorptive capacity theory, the knowledge creation theory, and the socio-technical systems theory, we developed a conceptual model that was tested on a sample of 100 Moroccan companies certified under ISO 9001. Findings: The results indicate a direct impact of the ISO 9001 standard on human capital, an indirect impact on structural capital through human capital, and finally, the ISO 9001 standard influences relational capital through a serial mediation of human and then structural capital. Originality/value: This paper is a response to the current international debate on the importance of intellectual capital for value creation. Indeed, for intellectual capital to create value, it must be developed, and ISO 9001 standard precisely enables this development, as demonstrated by the results. Considering that more than a million organizations hold ISO 9001 certification worldwide, this aligns with the international scope of the debate on intellectual capital. [ABSTRACT FROM AUTHOR]

Higher education involves various kinds of science that develops and produces reliable human resources in the field of science. Higher education performance is primarily determined by the leadership’s ability to manage knowledge-based strategic assets, namely intellectual capital. This research designs all elements that form intellectual capital, such as human capital, structural capital, and relational capital, in one model according to their organizational function. The research aims to optimize the role of intellectual capital as a strategic asset for higher education to improve organizational performance. This is a survey research, where data were obtained by distributing questionnaires to higher education leaders in Surabaya, both State Higher Education (SHE) and Private Higher Education (PHE). The research produced a model for managing intellectual capital, where human capital and structural capital are independent variables for higher education performance. In contrast, relational capital is a mediator for both. The research results can guide higher education leaders in managing intellectual capital as a strategic asset determining organizational performance. [ABSTRACT FROM AUTHOR]

This study empirically investigates the implications of corporate social responsibility (CSR) on the value-added intellectual capital efficiency of food and agribusiness firms in India. This study uses the firm-level data collected from the Prowess database of the Center for Monitoring Indian Economy for 362 food and agribusiness companies in 2019. The study contributes to the theoretical and managerial practices by assessing the causal relationship between the value-added intellectual capital (VAIC) and CSR for food and agribusiness firms in an emerging economy, i.e., India. The results suggest a significant mean difference in the key characteristics of firms with and without CSR expenditure. Further, there is a significant relationship between CSR and Value-Added Intellectual Capital Efficiency in the Indian food and agribusiness firms. Finally, the regression analysis indicates that CSR expenditure has a positive and significant implication on value-added intellectual capital (ß = 0.119, p < 0.01), including all the dimensions of firm's capital efficiency except structural capital; i.e., capital employed (ß = 0.095, p < 0.01), human capital (ß = 0.145, p < 0.01) and intellectual capital (ß = 0.124, p < 0.01). However, CSR does not seem to have significant implications on structural capital standalone (ß = 0.044, p > 0.10), implying that the structural capital efficiency of the firms does not get affected by CSR expenditure. The findings of the study provide a good reason for implementing mandatory CSR, which goes beyond the performance of firms, as there is a positive and significant impact of CSR on the Value-Added Intellectual Capital of the firms. This paper contributes to the existing literature by providing extended understanding on the relationship between CSR and VAIC among food and agribusiness firms. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]