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Previous studies indicate that applying solely financial ratios (FR) provides limited SME bankruptcy prediction performance. On the other hand, the application of non-financial features is cost-ineffective for SMEs. Intellectual capital (IC) features provide a meaningful alternative to analyse SMEs' financial performance since companies with higher IC regularly achieve consistently higher sales growth. This paper aims to examine the possibilities of applying intellectual capital features in predicting SME bankruptcy. 14 IC features and 27 FR of 54,003 SMEs from 2016 to 2021 were collected from financial statements. Three groups of XGBoost and CatBoost models were developed – with only IC features, with only FR and combining FR and IC features. The results show that IC features are a practical addition to FR, with the best AUC equal to 89%, and their combination outperforms models using only FR by an average of 2.3%. Moreover, IC features such as capital employed efficiency and structural capital reduced the likelihood of SMEs' bankruptcy. The implication of this study is that SME bankruptcy models perform better using IC features without significantly increasing financial cost or processing time, which can be helpful for financial institutions. Additionally, this can contribute to developing other methods of measuring IC. [ABSTRACT FROM AUTHOR]

In the evolving landscape of medium-sized enterprises, intellectual capital has been an essential component of entrepreneurship strategy. The purpose of this study is to determine the significant relationship between intellectual capital- comprising of structural, human and customer capital- and entrepreneurship strategy- in the aspects of creative capabilities, risk taking and entrepreneurial culture. The study is focused and limited only to medium-sized companies which provide a localized perspective as it employs a descriptive-correlational research design and a purposive sampling technique, intentionally selecting fifty employees from various medium-sized companies. Moreover, the data was gathered using a modified version of an existing questionnaire, which included sections on demographics, level of intellectual capital, and level of entrepreneurship strategy. The findings demonstrated that there is a high degree of intellectual capital in medium-sized companies. It was also discovered that there is a high level of entrepreneurship strategy in the same sector. Furthermore, the study discovered a substantial association between intellectual capital and the entrepreneurial approach of medium-sized businesses. This means that as intellectual capital increases, the entrepreneurship strategy tends also to increase. [ABSTRACT FROM AUTHOR]

Purpose: Given the growing interest in the topic of knowledge management (KM) in family firms (FFs) and the subsequent increasing number of papers published, this study aims to review the field to identify and analyze the main themes and trends. Design/methodology/approach: This study applies bibliometric techniques to a sample of 146 papers published from 2007 to 2023 and their 8,126 unique cited references. Bibliometric coupling is performed on the sample papers to explore the current intellectual structure of the field of KM in FFs, whereas cocitations analysis is performed to investigate the different literature streams that served as roots for the development of such a field. Findings: Bibliographic coupling reveals that sample papers can be grouped into four clusters, and, through papers content analysis, the author identifies their core themes as knowledge sharing, innovation, knowledge-based dynamic capabilities and intellectual capital. Cocitation analysis of the cited references revealed four main clusters that can be considered the literature streams that served as roots for the development of the field, i.e. knowledge-based view, socioemotional wealth, strategic management and social capital (as a theory and as a resource). Originality/value: This study contributes to the literature on KM in FFs by extending prior systematic review efforts with bibliometric analyses and combining these results to highlight connections between the main research themes around which scholars have debated (i.e. the clusters identified through bibliometric coupling) and their theoretical foundations (i.e. the clusters identified through cocitation analysis). This study also has practical implications by synthesizing and informing managers about FFs' advantages and weaknesses in the KM process. [ABSTRACT FROM AUTHOR]

This study provides a comprehensive framework for analysing and developing research and development (R&D) models in higher education. Despite the evolution of R&D management practices, there remains a lack of clearly defined models that ensure long-term flexibility and effective management within rapidly changing environments. Drawing on existing literature, this paper proposes criteria and structured approaches for higher education institutions (HEIs) to manage and facilitate R&D activities. By focusing on key dimensions such as mission alignment, research strategy, innovation strategy, and intellectual capital management, this study aims to offer practical guidelines to enhance the competitiveness and societal impact of HEIs. The goal is to move beyond general recommendations and provide a detailed criteria checklist to guide the development of effective R&D models. [ABSTRACT FROM AUTHOR]

Purpose: This research aims to examine the impact of intellectual capital on zakat performance in Indonesia. Design/methodology/approach: The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique. Findings: The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance. Practical implications: The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles. Originality/value: This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia. [ABSTRACT FROM AUTHOR]

Purpose: Based on upper echelons theory and social contagion theory, we investigate how environmental leadership affects GIC via green human resource management (GHRM) and examine the moderating role of environmental climate. Design/methodology/approach: We conduct hierarchical regression and use the bootstrap method to analyze the two-waved data from 317 Chinese manufacturers in order to verify the hypotheses. Findings: The results indicate that GHRM mediates the impacts of environmental leadership on green human capital, structural capital and relational capital. In addition, environmental climate strengthens the positive impact of environmental leadership on GHRM. Originality/value: Our study enriches the literature on GIC by uncovering the "black box" between environmental leadership and GIC, providing a logical framework opposite to mainstream GIC research, and expanding the boundary condition for GIC accumulation. This study provides more logical paths for enterprises and governments to increase the accumulation of GIC and promote green intellectual economy development. [ABSTRACT FROM AUTHOR]

Purpose: This study analyzes the effects of cooperation on the relationship between intangible capital and competitive advantages. Design/methodology/approach: This study takes the case of an information technology company in a cooperative network environment through distribution channels and uses a quantitative approach to obtain and analyze data. Data were collected using a questionnaire and analyzed using structural equation modeling. Findings: The creation of competitive advantage for the company was facilitated by psychological capital and cooperation networks. Originality/value: Our research reveals that cooperation networks mediate the relationship between intangible capital and competitive advantage, leading to moderate competitive leverage. This finding suggests that combining these dimensions can enhance future discussions on incorporating social capital as a third-order dimension in intellectual capital. Despite the rejection of psychological capital dimensions like optimism and persistence in the model, they still indicate critical success factors, which may be used in further research. [ABSTRACT FROM AUTHOR]

Purpose: Human and artificial intelligence has often been examined through competitive and oppositional lenses, which may no longer suffice in modern digital and knowledge-based societies. This paper advocates for a holistic perspective by integrating human and artificial intelligence within the conceptual framework of intellectual capital (IC). Design/methodology/approach: Employing a deductive approach rooted in systems theory, this study reinterprets established dimensions of IC for the era of artificial intelligence. Findings: Drawing inspiration from the Information Variety Model and the 4C Curve Model, both developed within the research framework of the Viable Systems Approach, a conceptual framework is proposed to transcend fragmented perspectives. It aims to provide researchers and practitioners with a comprehensive understanding of human–artificial intelligence relations within the realm of IC. Originality/value: This paper contributes to the ongoing discourse on the potential evolution of IC in the era of artificial intelligence by presenting a multidisciplinary framework that challenges reductionist perspectives. It underscores the importance of systems thinking in reframing, analyzing and discussing key dimensions of IC in the context of the artificial intelligence era. [ABSTRACT FROM AUTHOR]

Purpose: Utilizing a multi-theoretical framework, this study aims to investigate the impact of board gender and nationality diversity on the extent of intellectual capital disclosure. Additionally, it seeks to explore the moderating role of financial literacy among audit committee members on the aforementioned relationship. Design/methodology/approach: To empirically test the study's framework, a panel dataset of listed firms on the Palestine Stock Exchange (PEX) spanning 12 years (2010–2022) was utilized. To address potential endogeneity issues and ensure robust findings, a battery of econometric estimators was employed, including ordinary least squares (OLS), one-step system generalized method of moments (GMM), lagged independent variables and a sub-index model. Findings: The study findings make a significant contribution to existing intellectual capital literature. Specifically, the results reveal that the positive influence of board gender and nationality diversity on the extent of corporate intellectual capital disclosure is stronger when there is a high proportion of audit committee financial literacy. Additionally, the study distinguishes between overall index and sub-index analyses. Interestingly, the findings from the sub-index analysis, focusing on structural capital, relational capital and human capital, are somewhat similar to the results of the full index analysis. Originality/value: To the best of the authors' knowledge, this study represents the first empirical attempt to uncover the impact of financial literacy among audit committee members on the relationship between board diversity and intellectual capital disclosure. [ABSTRACT FROM AUTHOR]

Purpose: Knowledge hiding in organizations is perceived as counterproductive knowledge behavior that is negatively related to employees creativity and job performance, but positively affect workplace deviance and turnover intention. The extent to which knowledge hiding develops is largely determined by personal characteristics and the work environment. However, there is a lack of research on the relationship between individual intellectual capital and knowledge hiding. This study aims to investigate the underlying mediation and moderation mechanisms of the relationship between individual human capital and knowledge hiding. The study explores the mediating role of pressure of helping others and negative emotions, and the moderating role of perceived organizational politics. Design/methodology/approach: The data were collected in two waves, in January and February 2024, from 424 Polish employees with high intellectual capital. Partial least squares path modeling was used to test the research hypotheses. Findings: Individual human capital is positively related to the pressure of helping others and negatively related to negative emotions. Pressure of helping others mediates the relationship between individual human capital and knowledge hiding. Contrary to expectations, negative emotions do not mediate the relationship between the pressure of helping others and knowledge hiding. The interaction of individual human capital and perceived organizational politics is positively related to knowledge hiding. Practical implications: To decrease knowledge hiding, managers should promote meritocracy in the organization and reduce employees' behaviors that are selfish and based on political games. Employees with high human capital should be provided with support to relieve the pressure of helping others and the negative emotions which are associated with the pressure of helping others. Originality/value: Based on psychological ownership and reactance theories, to the best of the author's knowledge, this study is the first to explore the relationships between individual human capital and knowledge hiding. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is twofold. Firstly, the authors have conducted a systematic investigation considering the historical pandemic periods (1991–2021) over 30 years to identify critical factors and business failure phenomenon during pandemics to explore "what", "why" and "how" factors contributing to business failure during the COVID-19 pandemic and secondly identified interlinks of these factors to explain the phenomenon of business failure strategically through various quantitative models. Design/methodology/approach: Firstly, the critical factors were identified through previous literature and systematically reported in accordance with the PRISMA guidelines. To remove any bias in critical factor selection, Delphi method was employed. In the second phase, m-TISM approach was adopted to understand the interrelationships of the factors to develop the hierarchy levels. Lastly, MICMAC analysis was also done to evaluate the driving and dependence powers of the critical factors. For implementation of the stated methodology, expert opinion was collected to assess the critical factors based on their knowledge and experience. A total of seven experts were involved in this study. Findings: Two major takeaways from the results of phase one were that "external environmental changes" was at the highest level and had the highest driving power as well as the lowest dependence power, while "inappropriate marketing techniques" was at the lowest level and had the highest dependence and lowest driving powers. Practical implications: The ever-developing digital technologies act as a synonym to innovation and are shaping up to be the key to future-proofing any industry. However, before one can move towards developing effective strategies to mitigate any business disruptions, there is a need to assess the causes of business failures in the first place which is a major managerial implication identified through this study. Originality/value: This paper can be considered as the first few studies to conduct a systematic investigation considering the historical pandemic periods (1991–2021) over 30 years to identify critical factors and business failure phenomenon during pandemics to explore "what", "why" and "how" factors contributing to business failure during the COVID-19 pandemic and secondly identified interlinks of these factors to explain the phenomenon of business failure strategically through various quantitative models. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this research is to support the green movement and improve corporate performance by focusing on green intellectual capital and its various components (e.g. green human capital, green structural capital and green relational capital). Furthermore, this study looks into the impact of business reputation in mediating the link between green intellectual capital qualities and business performance. Design/methodology/approach: To obtain data from the target population, this study employed quantitative techniques and a survey approach for data collection from respondents (managers and employees) of firms. The final sample size was 255. Findings: According to structural equation modeling green human capital, green structural capital and green relational capital all have a positive and statistically significant impact on organizational performance. Furthermore, the study shows that a company's reputation plays an important role in mediating the relationship between the green intellectual capital component and business performance. These findings are confirmed by the natural resource-based perspective theory. This shows that developing green intellectual capital and promoting a green environment increases a company's reputation among stakeholders, which promotes organizational performance. Research limitations/implications: The study's findings will help policymakers and administrators better understand the role of green intellectual capital in business reputation and performance. Based on empirical data, the study would contribute to the management, environmental science and performance literature. Originality/value: To the best of the researcher's knowledge, this is the first study to apply the natural resource-based view theory and to consider corporate reputation as a mediator between green intellectual capital and business success. [ABSTRACT FROM AUTHOR]

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]

In this article, we advocate a theoretical perspective that views the firm's ego-network as a configuration of multiple interdependent attributes, each granting resource advantages that may complement or substitute one another. Collecting empirical data from the German energy industry and using fuzzy-set Qualitative Comparative Analysis (fsQCA), we explore how five major network attributes (size, diversity, strength, innovativeness, and complementarity) combine to impact firm-level innovation. Based on the empirical results, we specify the orchestrating themes that constitute the "internal" and "external" fit of network configurations. Concerning internal fit, we identify a distinct pattern of complementing and substituting relations between network attributes. Specifically, we find that innovation performance results from the firm's network combining network size or partner diversity or tie strength, and partner innovativeness or partner complementarity. Concerning external fit, we demonstrate that depending on firm size and internal intellectual capital, there are different "optimal" network configurations for different types of firms. [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]

Copyright of Journal of Social Work Studies is the property of Helwan University, Faculty of Social Work 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.)

Purpose: The main aim of the study was to capture potential differences in the level of importance of human resources, especially the intellectual resources of the prison service (PS) staff, compared to other types of resources used in the Prison Service, in relation to the perspective of the management staff. Moreover, conducted research focused on the potential issue of relationships between managers' task orientation and employee orientation and inclinations to making assessment of importance of different kinds of resources. Design/methodology/approach: The study was based on a quantitative approach related to the measurement of level of assessment importance of resources among PS managers and their orientation for staff and the organizational tasks. The study was based on the assumption that organizational conditions can be a determinant of the formation of various assessments of the usefulness of resources for the functioning of the organization and the high assessment in area resources connected with intellectual abilities. Findings: The results obtained indicate that PS managers show inclinations towards higher relevance estimates of human resources with an intellectual capital character than non-HR-specific resources. In addition, the results obtained suggest that organisational resources enhancing human resources may be estimated by PS managers at a similar level as human resources of an intellectual capital nature. The results did not confirm that the manager's basic inclinations in the form of task and employee orientation play a significant role in creating the assessment of human resources related to intellectual capital. Research limitations: The results support potential effectivity of implementation of quality management (TQM), delegating authority to employees and benefits related with using learning organisation model in Prison Service. Issue of the lack of relationship between task-oriented and employee-oriented inclinations and assessment of resources implicate the need of more complex research in this area to find potential moderators. Research implications: The limitation was the small research group, the results obtained should be additionally verified on a more representative group of officers. Originality/value: The results support issue connected with idea of developing intellectual resources of lower-level staff and implementing management models aimed to protecting human resources in the intellectual level and in the area of building a positive atmosphere. [ABSTRACT FROM AUTHOR]

This research investigates the role of tax avoidance in the relationship between corporate governance, firm value, and corporate social responsibility. The research design is explanatory research, through hypothesis testing. 175 manufacturing companies were observed from 2017 to 2021, with a sample size of 875. A panel regression and leverage acted as a control variable using SPSS software, after conducting models and robustness tests. The findings show the influence of tax avoidance on institutional ownership and economic corporate social responsibility (CSR). Tax avoidance partially mediates the relationship between institutional ownership and firm value, and fully mediates between economic CSR and firm value. The implication for academics and practitioners is that enabling corporate governance requires institutional owners to supervise the determination of company managerial policies. Additionally, the economic CSR program can reduce tax avoidance and is responded to positively by investors. The limitations of the research are that for the constant value to be significant, additional variables should be added to the model. Further research could include adding company performance, gender, and intellectual capital variables. [ABSTRACT FROM AUTHOR]

This study aims to examine the correlation between intellectual capital, innovation, and corporate performance in micro, small, and medium enterprises (MSMEs) located in East Java, Indonesia. The proxy for each variable uses a Likert scale measurement by distributing questionnaires to MSME actors. The research sample consisted of 125 MSME actors who completed a returned questionnaire, whereas the study population consisted of 500 MSME company players. The PLS 3 software program is used in the quantitative descriptive data analysis technique. The findings demonstrated that innovation has a major impact on business success and that intellectual capital has a considerable impact on both. Additionally, innovation mediates the relationship between intellectual capital and business performance. Increased innovation will eventually lead to improved company performance if the intellectual capital developed by MSME business actors is more focused on innovation. Specifically the speed and quality of innovation, such as creating new and high-quality products, high-quality services, and problem-solving strategies that are also more accurate than those of other companies. This research contributes to the implications of intellectual capital in the business world which can be carried out early on, in the sense that even though companies are on a micro scale, MSME business actors can manage intellectual capital well in creating company performance. [ABSTRACT FROM AUTHOR]

This research analyzes the influence of environmental social governance, research and development, intellectual capital, and leverage on firm value. Three control variables are included: size, age, and type of company. Secondary data in the form of ESG risk scores and annual reports of 22 companies listed on IDX ESG leaders for the 2018-2022 period with a total of 110 observations is used. The data analysis employs is multiple linear regression. The research results reveals that research and development influences company value, meaning that the level of R&D can impact the value and sustainability of the company. Intellectual capital influences company value, showing that increased productivity due to creativity, expertise that comes from knowledge, and the support of good systems and relationships can improve the company. Meanwhile, environmental social governance does not affect firm value because markets in developing countries are at a stage of economic growth and development that pays more attention to the scale and speed of economic growth and financial indicators than environmental, social, and governance responsibilities. Leverage does not effect firm value because changes in leverage tend not to affect stock prices in the market. [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]

This research provides valuable insights into the factors influencing company value within the manufacturing sector, specifically the cement subsector in Indonesia. Financial leverage, profitability, and dividend policy are key variables examined, as they significantly impact a company's financial health and market perception. Financial leverage reflects a company’s reliance on debt financing relative to equity, and the study shows that higher leverage can positively affect company value if managed effectively, thereby increasing returns for shareholders. Profitability, often measured through indicators such as Return on Assets (ROA) or Return on Equity (ROE), also plays a significant role in enhancing company value, as it reflects efficient resource management and attracts investor interest. Additionally, a consistent dividend policy reinforces the company’s reputation and draws investors, contributing positively to company value in the stock market. The findings emphasize that cement subsector companies with balanced leverage, solid profitability, and a consistent dividend policy tend to perform better in terms of company value, providing essential insights for stakeholders in optimizing strategies to maximize company value. [ABSTRACT FROM AUTHOR]

Purpose: Although the importance of entrepreneurial culture (EC) has been recognized, it remains unclear how EC affects sustainable competitive performance (SCP). This study aims to explore how EC affects SCP via the mediating role of innovation capability (IC) and the moderating role of digital marketing capability (DMC). Design/methodology/approach: Based on data gathered from manufacturing small and medium-sized enterprises (SMEs) in Malaysia, the proposed model was tested using partial least squares structural equation modeling via SmartPLS software. Findings: The analysis results indicate that EC affects IC, which in turn has a positive effect on SCP. In addition, IC mediates the EC-SCP relationship. Importantly, DMC positively moderates the EC–SCP relationship. Research limitations/implications: This study combines IC, DMC and SCP under resource-based view and dynamic capabilities theory into a single framework. Results confirm EC's impact on SMEs' manufacturing sector SCP, with IC mediating this link. However, the cross-sectional design restricts deeper respondent analysis. Practical implications: This study offers SME managers/owners and decision-makers insights on enhancing EC for better performance and competitive edge. It highlights IC's crucial role in translating EC into innovation and value creation. Policymakers can also use these findings to design programs for SMEs in emerging markets. Social implications: This study underscores the significance of EC adoption not only to generate a sustainable competitive advantage for the firm but also to increase the social as well as economic well-being of the firm, especially in the context of emerging economies, such as Malaysia; which are characterized by diverse ethnic groups contributing to their unique social fabric. Originality/value: This work fills the knowledge gap by providing empirical evidence for the mediating and moderating role of IC and DMC, respectively, in the link between EC and SCP, thus significantly contributing to emerging markets, where managers seek to enhance their understanding of using EC for fostering SCP. [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]

Lessons learned systems (LLS) are knowledge management systems (KMS) that collect, verify, store, disseminate, and enable the reuse of experiential knowledge created during the execution of organizational activities. Despite this promise, many scholars have noted that many LLS fail to properly manage their intellectual capital. While behavioral and organizational factors contribute to the success or failure of any IT system, their design is also a critical consideration. Here, a systematic literature review is helpful for understanding the current state of knowledge on LLS design research though to the best of our knowledge, none exists as past reviews have focused on behavioral or organizational factors around the use of KMS. Towards this knowledge gap and to guide future research, we performed a systematic literature review of LLS design research across two decades, finding that most designs employ web technologies, are largely designed for use by managerially- and technically oriented users in the construction context, and only support explicit and declarative knowledge. Based on these findings, we recommend that future research be directed at improving the projectability of design knowledge, supporting the transfer of LL across communities, and improving support for tacit and procedural knowledge. [ABSTRACT FROM AUTHOR]

Copyright of Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Omer Halisdemir University, Faculty of Economics & Admistrative Sciene 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.)

Objective: The changes caused by the intellectual paradigms in the financial fields from the 80s caused the reliance on quantities in the field of reporting and the focus on objectivity in information disclosure to change, and the movement towards intangible capital began, and the method of reporting from purely quantitative fields to to develop qualitative and valuable domains. The development of this competitive strategy caused industries and companies to pay special attention to the effective way of managing intellectual capital (IC) as an urgent need for commercial success and consider it as a requirement for success in organizational functions so that based on those processes; Products and services become part of the innovative ecosystem. With the emergence of the basis of intellectual capital, competitive advantage was considered the focus of competitive strategies, and the knowledge resulting from this approach became the basis for the development and strategic directions of companies in various fields of the company such as finance and accounting. This research aims to create a Sustainable intellectual capital reporting framework and evaluate key examples in the context of capital market companies. Method: The methodology of this study was exploratory from the point of view of the developmental result and based on the type of objective and qualitative and quantitative basis used to collect the data. The statistical population in the qualitative part was university experts and financial managers of capital market companies in the quantitative part. Data collection tools were interviews in the qualitative part and fuzzy scales and language comparison checklists in the quantitative part. Therefore, first, through three stages of coding, the model's dimensions were identified, and based on the fuzzy Delphi analysis, the reliability level was determined by calculating the average between the first and second rounds of Delphi. Finally, the appropriate fuzzy model was first defined through the default tests. Then, a hierarchical fuzzy analysis based on TODIM's approach was used to determine the most favorable axis of sustainable intellectual capital reporting. Results: In this research, due to the lack of a coherent framework to evaluate the dimensions of sustainable intellectual capital reporting, an effort was made to identify the dimensions of the phenomenon under investigation by relying on the foundation's data analysis through Glazer's emerging approach based on interviews with experts. Therefore, during the three stages of coding, the six-dimensional theoretical framework of sustainable intellectual capital reporting was presented. Then, based on the fuzzy Delphi analysis process, an attempt was made to explore the reliability level of the identified dimensions. During two stages of fuzzy Delphi analysis and according to the difference between the average of the first and second rounds, it was determined that all the pillars of sustainable intellectual capital reporting could be generalized to capital market companies. In the second part of the analysis, through the hierarchical process and comparing the fuzzy and real values and during cross-validation (CV), an attempt was made to determine which fuzzy analysis process is appropriate to the research data through fuzzy default tests. The result in this part indicated the confirmation of the hierarchical fuzzy analysis that to innovate the analysis, the Todim type was used in this field to answer the fourth question of the research regarding the selection of the most favorable axis of sustainable intellectual capital reporting. The results in the qualitative part indicate the existence of 3 categories 6 components and 39 conceptual themes in the form of a six-dimensional model. In the quantitative part, the results showed that by confirming the dimensions identified through fuzzy Delphi analysis, the most desirable axis of intellectual capital reporting is the component of technological capital reporting, which can play a more effective role in sustainable reporting. Conclusion: Technological capital is a technological capability in the systemic structure of companies that has the values of knowledge creation and information flow feedback from inside to outside the company, and vice versa. It can help the company's sustainability by developing technological dimensions in intellectual capital. Always the past models in intellectual capital relying on the three dimensions of human capital, structural and communication, the effectiveness of this competitive strategy in companies is limited to the disclosure of innovation, disclosure of educational and communication initiatives and policies with stakeholders while focusing on expanding the disclosure of the comprehensive dimensions of intellectual capital can play an effective role in improving the level of information transparency of companies and at the same time can help the sustainable development of companies in the economic system. [ABSTRACT FROM AUTHOR]

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

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Purpose: The study aims to explore knowledge management in Saudi Universities and its use in enhancing financial resources from the perspectives of leaders and faculty members at Najran University. Methodology: A descriptive-analytical documentary approach and a field survey were used with a questionnaire administered to a stratified random sample of (78) leaders, faculty members, and assistants at Najran University. Findings/Conclusions: Results indicate that knowledge management at Najran University is highly practiced overall. However, the survey shows limited investment of knowledge in financial resource development. Significant gender-based differences were found, favoring females, while no differences were observed based on college, job position, or experience. There remains a significant gap between knowledge management and its use in increasing university resources. Practical Implications: A strategy is needed to leverage intellectual capital in resource development by promoting innovations, utilizing patents, and research centers, transforming knowledge into commercial products, and establishing effective global marketing partnerships. Originality/Value: This study fills a theoretical literature gap and offers practical solutions to convert theoretical knowledge into economic commodities that benefit society, aiding in diversifying funding sources for Saudi, Arab, and developing country universities. [ABSTRACT FROM AUTHOR]

The demand for information technology expertise has grown rapidly in the last few decades, signaling firms' commitment to integrating IT into core business strategies. Understanding the conditions under which firms appoint a chief information officer (CIO) can provide valuable insights into the evolving role of IT in corporate governance. This study addresses a crucial gap in the literature by exploring the determinants of a firm's decision to hire a CIO at the top management level. The study identifies several factors that influence a firm's decision to appoint a CIO, including the firm's size, its level of innovation, and its prior performance. The study examines these assertions by comparing the characteristics of firms that appoint a CIO at the top management level with those of similar firms in their industries that do not have a CIO position prior to the appointment. A logistic regression model that considers CIO firms and their matched firms indicates that firms that have larger capital expenditures, higher market value, or have experienced loss are more likely to hire a new CIO. Our study provides empirical evidence on why certain firms prioritize IT leadership at the executive level. [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]

Following the financial crisis, business practice and regulatory have become much more interested in corporate disclosure on risk and risk management. The crises necessitate enhancing corporate governance (CG) processes, risk disclosure, reporting, and accounting. This paper aims to empirically analyze specific components of disclosure quality that could be associated with the likelihood of mitigating earnings management (EM) practices. The Bursa Malaysia website, Bloomberg, and the annual reports of the listed firms were utilized as the sources for the data. Descriptive statistics and GLS methods of panel regression were the analytical techniques used in the current investigation. Corporate data of the listed firms on Bursa Malaysia covering financial periods of 2011–2022 were used to examine the research hypotheses. The findings from the panel regression suggested that internal control system disclosure (ICSD) and intellectual capital disclosure (ICD) both have negative and significant associations to the likelihood of EM practices. However, the findings also established negative but insignificant relationships between corporate risk disclosure (CRD), corporate voluntary disclosure (CVD), and the likelihood of EM practices across the sample. This study has implications to companies striving to satisfy shareholders and attract potential investors. The authors add to the growing body of literature on quality disclosure to the larger body of CG literature. Additionally, the study is original as it is the first to consider four qualities (internal control system disclosure, corporate risk disclosure and corporate voluntary disclosure, and voluntary ICD in the Malaysian context of EM practices. [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]

This study explores the relationship between intellectual capital (IC) and the financial performance of 250 publicly traded companies in France, Germany, and Switzerland from 2009 to 2018, addressing the gaps in prior research regarding the differential impacts of IC components across countries and industries in Western and Central Europe. Using the Value-Added Intellectual Coefficient (VAIC™) approach, this study evaluates human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE). Panel regression analyses at the country and industry levels were conducted to assess their effects on financial metrics, such as return on equity (ROE), return on assets (ROA), and asset turnover ratio (ATO). The findings reveal a significant positive association between SCE, CEE, and firm performance, with CEE showing the most substantial effect, while HCE had a relatively weaker impact. Additionally, the study uncovers a trade-off between the accumulation of patents and trademarks and short-term financial performance, raising new considerations for intellectual property management. This research contributes to the literature by providing a nuanced understanding of how IC components influence financial outcomes across different contexts and offers practical insights for firms aiming to optimize structural capital and capital-employed strategies for improved financial performance while acknowledging the limitations regarding the sample of publicly traded firms. [ABSTRACT FROM AUTHOR]

Talent management (TM) can contribute to improving sustainable business performance in the face of a competitive and socially responsible environment. The use of TM to improve tourism staff skills and motivation is contentious, given such jobs are seen as routine and low-paid. Indeed, the precise processes through which TM techniques support sustained performance outcomes in tourism enterprises requires examination. This paper provides empirical evidence for the impact of TM practices on sustainable organizational performance (SOP). This effect of TM on performance is mediated by green intellectual capital (GIC). The moderating role of green servant leadership (GSL) on the link between GIC and SOP is also examined. PLS-SEM was employed to analyze 327 responses collected from travel agencies employees in Egypt. The results reveal that as expected, TM practices have significant effects on GIC, which in turn significantly impacts SOP. The mediating role of GIC on the relationship between TM practices (apart from talent retention) and SOP is supported. However, the moderating role of GSL is not confirmed. These results demonstrate the importance of an inclusive approach to developing staff, leading to intellectual capital and improved organizational sustainability. The study highlights the importance of strategic workforce planning and succession management. [ABSTRACT FROM AUTHOR]

Drawing on social capital and motivational theories, this research examines how organisational members' network centralities and motivational traits impact their reactions to the tension between their pursuit of social capital and preservation of personal intellectual capital. Specifically, this study focuses on how work team members' communication network centralities (degree and betweenness centralities) and their goal orientations (performance and learning goal orientations) are related to their knowledge hiding behaviours. Online survey data were collected from 200 employees in 31 organisational teams across the U.S. and China. Multiple regression analyses of these cross-sectional data reveal that a member's betweenness centrality in the communication network is positively related to knowledge hiding, and one's learning goal orientation is negatively related to knowledge hiding. The integration of both the network and motivational perspectives allows for a more inclusive and nuanced understanding of knowledge hiding, and offers pragmatic insights into effective knowledge management. [ABSTRACT FROM AUTHOR]

A Caribbean University in the Global South is committed to sustaining Technical and Vocational Education and Training (TVET) "Leadership" research as it remains a crucial driver for leading social and economic transformation in the aftermath of the COVID-19 global pandemic. This exploratory study aims to examine the extent to which a "TVET Leadership'' focus exists in research titles of final projects/theses from this University's Leadership in TVET and Workforce Development graduate programs and explore directions for future knowledge development. Using content analysis, these final research projects/theses' titles were thematically categorized that revealed a lot more emphasis on such themes as TVET stakeholder perceptions, pedagogy, and youth participation than "Leadership." These findings will resonate with local "TVET" research supervisors and supervisees in the Global South at a premiere Caribbean university in knowing what research has been done in their chosen field in avoiding duplication of efforts and knowing what remains to be researched. The study findings will also contribute to the limited scholarly literature from the Caribbean in the Global South on knowledge development in TVET "Leadership" research [ABSTRACT FROM AUTHOR]