Purpose: The study's purpose is to analyze the effect of job insecurity on the moral disengagement of frontline employees during the COVID-19 pandemic. It also analyzes the moderated mediation model incorporating occupational regret and perceived organizational support.Design/Methodology: This study used analytical research design to analyze the moderated mediation effect. Frontline employees working at least three days a week were selected as the respondents and data were collected through the structured questionnaire survey. Hayes's approach was used to examine the moderated mediation model adopting a 95% level of confidence.Findings: The result revealed that job insecurity is a significant predictor of moral disengagement during the COVID-19 pandemic. In addition, occupational regret mediated the predicting ability of job insecurity and moderated by organizational support. This study highlights the essence of organizational support to reduce moral disengagement as a consequence of job insecurity and occupational regret.Implications: This study contributes to the social cognitive theory. In addition, it recommends that management practitioners ensure organizational support to minimize employees’ disengagement. Further, it supports minimizing employees’ feelings of job insecurity and occupational regret by maintaining a supportive organizational environment. Originality/Value: This study adds value by examining the mediation effect of occupational regret in the relationship between predicting variable job insecurity and outcome variable moral disengagement. It also examines the moderation effect of perceived organizational support in the mediation model. Thus, this study suggests an integrated model. Further, this study provides recommendations for future research that gauge the level of understanding to manage employees’ moral disengagement during the crisis because of intense job insecurity feelings and occupational regret.
{"title":"Job insecurity and moral disengagement in frontline employees: A moderated mediation effect of perceived organizational support and occupational regret","authors":"P. Gautam, D. Gautam","doi":"10.3926/ic.2643","DOIUrl":"https://doi.org/10.3926/ic.2643","url":null,"abstract":"Purpose: The study's purpose is to analyze the effect of job insecurity on the moral disengagement of frontline employees during the COVID-19 pandemic. It also analyzes the moderated mediation model incorporating occupational regret and perceived organizational support.Design/Methodology: This study used analytical research design to analyze the moderated mediation effect. Frontline employees working at least three days a week were selected as the respondents and data were collected through the structured questionnaire survey. Hayes's approach was used to examine the moderated mediation model adopting a 95% level of confidence.Findings: The result revealed that job insecurity is a significant predictor of moral disengagement during the COVID-19 pandemic. In addition, occupational regret mediated the predicting ability of job insecurity and moderated by organizational support. This study highlights the essence of organizational support to reduce moral disengagement as a consequence of job insecurity and occupational regret.Implications: This study contributes to the social cognitive theory. In addition, it recommends that management practitioners ensure organizational support to minimize employees’ disengagement. Further, it supports minimizing employees’ feelings of job insecurity and occupational regret by maintaining a supportive organizational environment. Originality/Value: This study adds value by examining the mediation effect of occupational regret in the relationship between predicting variable job insecurity and outcome variable moral disengagement. It also examines the moderation effect of perceived organizational support in the mediation model. Thus, this study suggests an integrated model. Further, this study provides recommendations for future research that gauge the level of understanding to manage employees’ moral disengagement during the crisis because of intense job insecurity feelings and occupational regret. ","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141827496","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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 sociotechnical 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.
目的：本文旨在验证 ISO 9001 标准是否对智力资本的三个组成部分（即人力资本、结构资本和关系资本）产生影响： 借鉴吸收能力理论、知识创造理论和社会技术系统理论，我们建立了一个概念模型，并以 100 家通过 ISO 9001 认证的摩洛哥公司为样本进行了测试：结果表明，ISO 9001 标准对人力资本产生了直接影响，通过人力资本对结构资本产生了间接影响，最后，ISO 9001 标准通过人力资本和结构资本的串联中介影响了关系资本：本文是对当前国际上关于智力资本对价值创造的重要性的讨论的回应。事实上，智力资本要想创造价值，就必须得到发展，而 ISO 9001 标准恰恰能够促进智力资本的发展，研究结果也证明了这一点。考虑到全世界有 100 多万个组织持有 ISO 9001 认证，这与智力资本辩论的国际范围是一致的。
{"title":"Does the deployment of the ISO 9001 standard have an effect on intellectual capital?","authors":"C. Mokhlis, Yamadou Diop, Widad Boualou","doi":"10.3926/ic.2726","DOIUrl":"https://doi.org/10.3926/ic.2726","url":null,"abstract":"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 sociotechnical 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.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141825315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: In recent years, the development of the crypto market has grown exponentially compared to other investment assets. Using the lens of institutional entrepreneurship theory, our research seeks to understand the antecedents of public engagement on crypto market in Indonesia.Design/methodology/approach: To capture this phenomenon, we use institutional and legitimacy theories to explain how social constructs toward cryptocurrency can be formed and accepted by society. Based on the survey of 213 individuals actively engaging in the crypto market, we confirm that public engagement in the crypto market is associated with three different types of legitimacyFindings: The main contribution of this research is that it shows that normative and cognitive legitimacies play a big role in public engagement in the crypto market. This study also found that, in general, individuals engaged in crypto are individuals who only focus on personal gain. They can engage with the crypto market if their personal goals are met.Research limitations/implications: This research is only carried out within the geographical boundaries of Indonesia. It is imperative to conduct investigations in various contexts in order to comprehend how diverse cultural contexts can potentially impact public engagement in the crypto market. Practical implications: This study provides support for the notion that public engagement in the crypto market is correlated with different levels of legitimacy. The results of this study show that public participation in the crypto market is significantly influenced by normative and cognitive legitimacies.Social implications: This research can be helpful for policymakers and industries able to consider the institutional development of crypto ecosystems and will generate fresh insight into our understanding of the nature of legitimacy-seeking behavior among cryptocurrency adoptersOriginality/value: We propose a new mechanism explaining how institutional frameworks could help explain the emergence of public engagement on Crypto Market.
{"title":"Is crypto legitimate? Study on the relationship between legitimacy and public engagement on crypto market in Indonesia","authors":"R. Almahendra, Ari Okta Viyani, Muhammad Nabawi","doi":"10.3926/ic.2425","DOIUrl":"https://doi.org/10.3926/ic.2425","url":null,"abstract":"Purpose: In recent years, the development of the crypto market has grown exponentially compared to other investment assets. Using the lens of institutional entrepreneurship theory, our research seeks to understand the antecedents of public engagement on crypto market in Indonesia.Design/methodology/approach: To capture this phenomenon, we use institutional and legitimacy theories to explain how social constructs toward cryptocurrency can be formed and accepted by society. Based on the survey of 213 individuals actively engaging in the crypto market, we confirm that public engagement in the crypto market is associated with three different types of legitimacyFindings: The main contribution of this research is that it shows that normative and cognitive legitimacies play a big role in public engagement in the crypto market. This study also found that, in general, individuals engaged in crypto are individuals who only focus on personal gain. They can engage with the crypto market if their personal goals are met.Research limitations/implications: This research is only carried out within the geographical boundaries of Indonesia. It is imperative to conduct investigations in various contexts in order to comprehend how diverse cultural contexts can potentially impact public engagement in the crypto market. Practical implications: This study provides support for the notion that public engagement in the crypto market is correlated with different levels of legitimacy. The results of this study show that public participation in the crypto market is significantly influenced by normative and cognitive legitimacies.Social implications: This research can be helpful for policymakers and industries able to consider the institutional development of crypto ecosystems and will generate fresh insight into our understanding of the nature of legitimacy-seeking behavior among cryptocurrency adoptersOriginality/value: We propose a new mechanism explaining how institutional frameworks could help explain the emergence of public engagement on Crypto Market.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141658286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: From an educational perspective, digital entrepreneurship comprises the convergence of the dimensions of entrepreneurship competence and digital competence. The XXXX project has generated a model of digital entrepreneurship based on the proposals of Entrecomp and Digcom models that, from a transversal approach, addresses digital entrepreneurship from the perspective of challenges and the development of new opportunities that technology can offer.Design/methodology/approach: The project conducted a study using a non-experimental and exploratory design with the objective of analyzing the digital entrepreneurship competence of 135 final-year students from the XXXX University. A questionnaire validated by experts and exploratory factor analysis was used to assess the four dimensions of digital entrepreneurship competence: identification of opportunities, action planning, implementation and collaboration, and management and security.Findings:The results show that the students feel they are more competent in the dimension of management and security, while they perceive that the dimension related to the identification of opportunities in the framework of digital entrepreneurship is less developed. It is concluded that it is necessary to establish a series of common and interdisciplinary indicators around digital entrepreneurship that can be reinforced in all degrees, so students could develop good strategies related to digital entrepreneurship regardless of the degree they come from.Originality/value: The added value of this study lies in its comprehensive approach, the solid theoretical foundation on which it is based, its exploratory approach, the integration of key dimensions, the identification of specific areas of improvement and the practical recommendations to address these deficiencies in higher education.
{"title":"The competence of digital entrepreneurship in education: Analysis of the perception of university students","authors":"María del Mar Sánchez Vera, Patricia López Vicent","doi":"10.3926/ic.2417","DOIUrl":"https://doi.org/10.3926/ic.2417","url":null,"abstract":"Purpose: From an educational perspective, digital entrepreneurship comprises the convergence of the dimensions of entrepreneurship competence and digital competence. The XXXX project has generated a model of digital entrepreneurship based on the proposals of Entrecomp and Digcom models that, from a transversal approach, addresses digital entrepreneurship from the perspective of challenges and the development of new opportunities that technology can offer.Design/methodology/approach: The project conducted a study using a non-experimental and exploratory design with the objective of analyzing the digital entrepreneurship competence of 135 final-year students from the XXXX University. A questionnaire validated by experts and exploratory factor analysis was used to assess the four dimensions of digital entrepreneurship competence: identification of opportunities, action planning, implementation and collaboration, and management and security.Findings:The results show that the students feel they are more competent in the dimension of management and security, while they perceive that the dimension related to the identification of opportunities in the framework of digital entrepreneurship is less developed. It is concluded that it is necessary to establish a series of common and interdisciplinary indicators around digital entrepreneurship that can be reinforced in all degrees, so students could develop good strategies related to digital entrepreneurship regardless of the degree they come from.Originality/value: The added value of this study lies in its comprehensive approach, the solid theoretical foundation on which it is based, its exploratory approach, the integration of key dimensions, the identification of specific areas of improvement and the practical recommendations to address these deficiencies in higher education. ","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141339025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Diva Mendoza-Ocasal, Evaristo Navarro, Javier Ramírez, Johny García-Tirado, Fabian Román
Purpose: The objective of this research was to analyze the effect of subjective well-being on successful organizational management through the study and measurement of the variables: quality of work life, job satisfaction and happiness at work.Design/methodology/approach: This research has a positivist or quantitative approach of a correlational type at a descriptive level and corresponds to a population sample of 302 workers randomly selected from a total of nine hundred collaborators hired by the Universities of Barranquilla, Colombia.Findings: In order to predict the behavior of a dependent variable based on other independent variables, the multiple regression model was used, so the statistical data indicate that subjective well‑being index can increase or decrease in organizations and derives from the perception of quality of work life of employees. In this research, job satisfaction was the factor with the highest score, followed by the quality of work life variable, then happiness at work, and due to these factors, subjective Well-being at work is generated. The conclusions of the research denote the importance for organizational management to know the perception of workers. The data generated through this measurement will allow companies to personalize their work well-being programs, and to invest better in their logistical and human economic resources, as well as how to create business strategies that promote higher levels of commitment and work productivity, this diagnostic measurement model helps human talent areas to be more aligned with the real needs and expectations of employees. The analysis of the study concludes that the development of strategies to improve the subjective well-being of employees promotes successful organizational management.Originality/value: This research analyzes subjective well-being at work, because most of the studies carried out on this topic focus on subjective well-being from a personal perspective, emphasizing how citizens evaluate their lives in general terms. This article is focused on aspects related to the perception of workers in the work context based on the measurement of three variables in an integrated manner; In general, other research has analyzed the variables individually and related them to other aspects such as the work environment or productivity. The originality of this study lies in the integrated analysis of the three variables quality of work life, satisfaction and happiness at work as predictors of SWB at work. The data from this measurement model provides relevant information so that organizations can make better decisions regarding their policies for attraction, loyalty and retention of human capital, in this way they can design strategies, create incentive and benefit plans, according to the employee’s expectations and needs.
{"title":"The effect of subjective well-being on the management of successful organizations","authors":"Diva Mendoza-Ocasal, Evaristo Navarro, Javier Ramírez, Johny García-Tirado, Fabian Román","doi":"10.3926/ic.2408","DOIUrl":"https://doi.org/10.3926/ic.2408","url":null,"abstract":"Purpose: The objective of this research was to analyze the effect of subjective well-being on successful organizational management through the study and measurement of the variables: quality of work life, job satisfaction and happiness at work.Design/methodology/approach: This research has a positivist or quantitative approach of a correlational type at a descriptive level and corresponds to a population sample of 302 workers randomly selected from a total of nine hundred collaborators hired by the Universities of Barranquilla, Colombia.Findings: In order to predict the behavior of a dependent variable based on other independent variables, the multiple regression model was used, so the statistical data indicate that subjective well‑being index can increase or decrease in organizations and derives from the perception of quality of work life of employees. In this research, job satisfaction was the factor with the highest score, followed by the quality of work life variable, then happiness at work, and due to these factors, subjective Well-being at work is generated. The conclusions of the research denote the importance for organizational management to know the perception of workers. The data generated through this measurement will allow companies to personalize their work well-being programs, and to invest better in their logistical and human economic resources, as well as how to create business strategies that promote higher levels of commitment and work productivity, this diagnostic measurement model helps human talent areas to be more aligned with the real needs and expectations of employees. The analysis of the study concludes that the development of strategies to improve the subjective well-being of employees promotes successful organizational management.Originality/value: This research analyzes subjective well-being at work, because most of the studies carried out on this topic focus on subjective well-being from a personal perspective, emphasizing how citizens evaluate their lives in general terms. This article is focused on aspects related to the perception of workers in the work context based on the measurement of three variables in an integrated manner; In general, other research has analyzed the variables individually and related them to other aspects such as the work environment or productivity. The originality of this study lies in the integrated analysis of the three variables quality of work life, satisfaction and happiness at work as predictors of SWB at work. The data from this measurement model provides relevant information so that organizations can make better decisions regarding their policies for attraction, loyalty and retention of human capital, in this way they can design strategies, create incentive and benefit plans, according to the employee’s expectations and needs. ","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141385410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: This study seeks to examine distinct effects of career and psychosocial mentoring on employee turnover intentions in a moderated mediation model. Specifically, the purpose was to examine the mediating role of attitude toward leaving in the relationship between career mentoring and turnover intentions, and the moderating/buffering effect of psychosocial mentoring on the abovementioned mediating process.Design/methodology/approach: Hypotheses have been tested deductively by using cross-sectional data from 352 bank employees. Analyses have been performed by applying partial least squares structural equation modeling (PLS-SEM). Findings: The findings suggest that attitude toward leaving mediates the career mentoring-turnover intentions relationship, and psychosocial mentoring moderates this mediating effect.Research limitations/implications: This study integrates theory of planned behavior (TPB) and Eight Forces Framework of voluntary turnover, and extends organizational literature by unfolding how psychosocial mentoring buffers the mediating effect of attitude toward leaving on career mentoring-turnover intentions relationship. Study limitations are about cross-sectional nature of data and external validity of results.Practical Implications: This study’s contribution to practice is that organizations providing career mentoring to their employees should consider also the provision of psychosocial mentoring to avoid employee turnover intentions.Originality/value: This study adds value to organizational literature by examining a previously untested buffering effect of psychosocial mentoring on the mediating process between career mentoring and turnover intentions.
{"title":"Buffering effect of psychosocial mentoring on the relationship between career mentoring and employee turnover intentions through attitude toward leaving","authors":"S. Haider, C. D. Heredero","doi":"10.3926/ic.2635","DOIUrl":"https://doi.org/10.3926/ic.2635","url":null,"abstract":"Purpose: This study seeks to examine distinct effects of career and psychosocial mentoring on employee turnover intentions in a moderated mediation model. Specifically, the purpose was to examine the mediating role of attitude toward leaving in the relationship between career mentoring and turnover intentions, and the moderating/buffering effect of psychosocial mentoring on the abovementioned mediating process.Design/methodology/approach: Hypotheses have been tested deductively by using cross-sectional data from 352 bank employees. Analyses have been performed by applying partial least squares structural equation modeling (PLS-SEM). Findings: The findings suggest that attitude toward leaving mediates the career mentoring-turnover intentions relationship, and psychosocial mentoring moderates this mediating effect.Research limitations/implications: This study integrates theory of planned behavior (TPB) and Eight Forces Framework of voluntary turnover, and extends organizational literature by unfolding how psychosocial mentoring buffers the mediating effect of attitude toward leaving on career mentoring-turnover intentions relationship. Study limitations are about cross-sectional nature of data and external validity of results.Practical Implications: This study’s contribution to practice is that organizations providing career mentoring to their employees should consider also the provision of psychosocial mentoring to avoid employee turnover intentions.Originality/value: This study adds value to organizational literature by examining a previously untested buffering effect of psychosocial mentoring on the mediating process between career mentoring and turnover intentions.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141267351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Avi Sunani, Ulfa Puspa, Wanti Widodo, Raden Muhammad, Syah Arief, Atmaja Wijaya, Nanda Wahyu, Indah Kirana
Purpose: Environmental sustainability is a critical issue for many countries, including Indonesia, whose economy is heavily reliant on natural resource extraction. Profitability, liquidity, capital structure, and environmental performance are investigated as potential factors of environmental disclosure in the Indonesian context.Design/methodology/approach: Data from a final sample of 235 observations of manufacturing industries were collected and analyzed using a partial least square-structural equation modeling (PLS-SEM).Findings: The findings reveal that profitability, liquidity, capital structure, and environmental performance all have a role in motivating corporations to disclose their environmental responsibilities. This is because environmental disclosure can be utilized to attract new potential investors. As a result, the higher the score for environmental performance, the greater the voluntary effect of environmental disclosure.Research limitations/implications: This research is not devoid of limitations. First, this study is limited to manufacturing firms in Indonesia. Second, this research only uses a single proxy of measurement. Thus, further research might utilize more sample firms from multiple countries or provide a comparative study between firms that adopt sustainability reporting. Hence, the implication might apply to sustainability reporting-adopted countries, and it might apply not only to emerging countries but also to developed countries. Further research is expected to use more measurements of environmental performance and environmental disclosure so that the result is more robust and has more impact. Moreover, utilizing alternative statistical methods can help validate the results of this study and reinforce the relevant theories.Practical implications: This research recommends that businesses should view environmental sustainability as a chance to make a positive impact on a more sustainable world for the "well-being of humans as well as the planet" while also improving their financial performance. Businesses that adopt socially and sustainably responsible business practices are likely to see improvements in their financial performance as well as increased credibility and confidence from important stakeholders.Social Implications: Eco-friendly products desired by consumers can be achieved through the combined influence of financial and environmental performance.Originality/value: The incorporation of an unbiased evaluation carried out by an external organization, together with the transparent distribution of outcomes utilizing a five-color rating scheme (PROPER), provides significant contributions to the current corpus of knowledge.
{"title":"Environmental disclosure analysis of manufacturing companies to realize sustainable green economy","authors":"Avi Sunani, Ulfa Puspa, Wanti Widodo, Raden Muhammad, Syah Arief, Atmaja Wijaya, Nanda Wahyu, Indah Kirana","doi":"10.3926/ic.2505","DOIUrl":"https://doi.org/10.3926/ic.2505","url":null,"abstract":"Purpose: Environmental sustainability is a critical issue for many countries, including Indonesia, whose economy is heavily reliant on natural resource extraction. Profitability, liquidity, capital structure, and environmental performance are investigated as potential factors of environmental disclosure in the Indonesian context.Design/methodology/approach: Data from a final sample of 235 observations of manufacturing industries were collected and analyzed using a partial least square-structural equation modeling (PLS-SEM).Findings: The findings reveal that profitability, liquidity, capital structure, and environmental performance all have a role in motivating corporations to disclose their environmental responsibilities. This is because environmental disclosure can be utilized to attract new potential investors. As a result, the higher the score for environmental performance, the greater the voluntary effect of environmental disclosure.Research limitations/implications: This research is not devoid of limitations. First, this study is limited to manufacturing firms in Indonesia. Second, this research only uses a single proxy of measurement. Thus, further research might utilize more sample firms from multiple countries or provide a comparative study between firms that adopt sustainability reporting. Hence, the implication might apply to sustainability reporting-adopted countries, and it might apply not only to emerging countries but also to developed countries. Further research is expected to use more measurements of environmental performance and environmental disclosure so that the result is more robust and has more impact. Moreover, utilizing alternative statistical methods can help validate the results of this study and reinforce the relevant theories.Practical implications: This research recommends that businesses should view environmental sustainability as a chance to make a positive impact on a more sustainable world for the \"well-being of humans as well as the planet\" while also improving their financial performance. Businesses that adopt socially and sustainably responsible business practices are likely to see improvements in their financial performance as well as increased credibility and confidence from important stakeholders.Social Implications: Eco-friendly products desired by consumers can be achieved through the combined influence of financial and environmental performance.Originality/value: The incorporation of an unbiased evaluation carried out by an external organization, together with the transparent distribution of outcomes utilizing a five-color rating scheme (PROPER), provides significant contributions to the current corpus of knowledge.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141116697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Medina Ayta Mohammed, Carmen de Pablos Heredero, José Luis Montes Botella
Purpose: The primary objective of this study is to uncover the complex relationship between cryptocurrency prices and significant global events that transpired within the past five years. These events encompass a wide spectrum, including political and global health crises, the public disclosure of multinational enterprises' investments in cryptocurrencies, and the influence of macroeconomic indicators. Beyond the exclusive focus on Bitcoin, this study adopts a more comprehensive approach encompassing various cryptocurrencies.Design/methodology/approach: This study examines the effects of the disclosure of cryptocurrency adoption plans by major corporations, the Russian-Ukraine war, Covid-19, Inflation rate, and Economic policy uncertainty within the U.S., U.K., and E.U on cryptocurrency prices (Bitcoin, Ethereum, and Binance coin) using a structural equation model over the past five years.Findings: Our findings provided several compelling insights. Most notably, during the study period major corporations’ adoption of cryptocurrencies positively influenced their price. Furthermore, a negative and significant association emerges between cryptocurrency prices and periods marked by economic policy uncertainty and inflation rates in the countries under investigation (U.S., U.K., and E.U). The results are robust under variations in sample composition and changes in sets of variables.Originality/value: The study uncovered the complex relationship between cryptocurrency price fluctuations and significant global events that transpired within the past five years by taking the factors identified in previous literature as a whole and adding new variables that are not well studied, such as the effect of Russian-Ukraine War and multinational corporations revealing cryptocurrency adoption intention on the prices of cryptocurrencies. This study represents a pivotal contribution by bridging a crucial research void and providing theoretical insights into the legal considerations to be undertaken by policymakers, and informed investment practices by traders, and corporate leaders.
{"title":"The driving forces behing the prices of major cryptocurrencies: Evidence for the past five years","authors":"Medina Ayta Mohammed, Carmen de Pablos Heredero, José Luis Montes Botella","doi":"10.3926/ic.2575","DOIUrl":"https://doi.org/10.3926/ic.2575","url":null,"abstract":"Purpose: The primary objective of this study is to uncover the complex relationship between cryptocurrency prices and significant global events that transpired within the past five years. These events encompass a wide spectrum, including political and global health crises, the public disclosure of multinational enterprises' investments in cryptocurrencies, and the influence of macroeconomic indicators. Beyond the exclusive focus on Bitcoin, this study adopts a more comprehensive approach encompassing various cryptocurrencies.Design/methodology/approach: This study examines the effects of the disclosure of cryptocurrency adoption plans by major corporations, the Russian-Ukraine war, Covid-19, Inflation rate, and Economic policy uncertainty within the U.S., U.K., and E.U on cryptocurrency prices (Bitcoin, Ethereum, and Binance coin) using a structural equation model over the past five years.Findings: Our findings provided several compelling insights. Most notably, during the study period major corporations’ adoption of cryptocurrencies positively influenced their price. Furthermore, a negative and significant association emerges between cryptocurrency prices and periods marked by economic policy uncertainty and inflation rates in the countries under investigation (U.S., U.K., and E.U). The results are robust under variations in sample composition and changes in sets of variables.Originality/value: The study uncovered the complex relationship between cryptocurrency price fluctuations and significant global events that transpired within the past five years by taking the factors identified in previous literature as a whole and adding new variables that are not well studied, such as the effect of Russian-Ukraine War and multinational corporations revealing cryptocurrency adoption intention on the prices of cryptocurrencies. This study represents a pivotal contribution by bridging a crucial research void and providing theoretical insights into the legal considerations to be undertaken by policymakers, and informed investment practices by traders, and corporate leaders.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141114173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Agung Artha Kusuma, A. Afiff, Gita Gayatri, Sri Rahayu Hijrah Hati
Purpose: This study aimed to analyze the role of social capital in enhancing the engagement of community members, specifically transitioning them from low-effort participation to higher levels of commitment toward the community.Design/methodology: This study presents the results derived from a quantitative analysis of 483 participants across diverse automotive brand communities found on Instagram.Findings: Based on the foundation of social capital theory, this research enquires into the effects of shared relational elements of social capital on the commitment of members to communities. The results indicate that when members perceive an adequate degree of social trust and adhere to a recognized norm of reciprocity, there is a notable influence on the potential for heightened commitment to the community.Research limitations/implications: This study solely focused on a specific type of social media, underscoring the prominent role of visual presentation style as the primary approach in content creation. As a result, this has a notable impact on the mechanism of social interaction among users.Originality/value: In visually oriented settings such as Instagram, the barriers to participating in social interactions are noticeably reduced. Consequently, activities that require only minimal engagement effort have a higher probability of evolving into more profound and intensified forms of social exchange among community members. This, in turn, greatly facilitates the cultivation of social trust and the establishment of a norm of reciprocity.
{"title":"Elevating low-effort engagement to cultivate stronger community commitment: A study of social capital within Instagram's brand community","authors":"Agung Artha Kusuma, A. Afiff, Gita Gayatri, Sri Rahayu Hijrah Hati","doi":"10.3926/ic.2443","DOIUrl":"https://doi.org/10.3926/ic.2443","url":null,"abstract":"Purpose: This study aimed to analyze the role of social capital in enhancing the engagement of community members, specifically transitioning them from low-effort participation to higher levels of commitment toward the community.Design/methodology: This study presents the results derived from a quantitative analysis of 483 participants across diverse automotive brand communities found on Instagram.Findings: Based on the foundation of social capital theory, this research enquires into the effects of shared relational elements of social capital on the commitment of members to communities. The results indicate that when members perceive an adequate degree of social trust and adhere to a recognized norm of reciprocity, there is a notable influence on the potential for heightened commitment to the community.Research limitations/implications: This study solely focused on a specific type of social media, underscoring the prominent role of visual presentation style as the primary approach in content creation. As a result, this has a notable impact on the mechanism of social interaction among users.Originality/value: In visually oriented settings such as Instagram, the barriers to participating in social interactions are noticeably reduced. Consequently, activities that require only minimal engagement effort have a higher probability of evolving into more profound and intensified forms of social exchange among community members. This, in turn, greatly facilitates the cultivation of social trust and the establishment of a norm of reciprocity.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140247214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Albert Marti, Ramon Bastida-Vialcanet, Frederic Marimon
Purpose: Sustainability and ESG criteria are gaining more and more relevance, and the insurance industry is playing a relevant role in the sustainability transition. Therefore, this study aims to review existing academic literature on ESG criteria in the insurance industry. Specifically, it addresses the determinants in three objectives: First, analysing the focus on sustainability considering the three dimensions of the ESG framework: environment, social and governance; the second one, focusing on the relevant topics in the insurance industry involving the ESG criteria. And finally, identifying the main gaps and point out new research lines.Design/methodology: The research was conducted through a systematic literature review considering published articles of Web of Science and Scopus.Originality/value: Although the insurance industry has a very relevant weight into the economy and the society, and it plays a key role in promoting the transition to a low-carbon economy, we noticed that there are not many scientific articles on this subject.Findings: Findings contribute to the body of literature on sustainable finance, providing a new and complete overview about how ESG criteria implementation has been approached in the insurance industry: mapping research streams, analysing the ESG approach, and identifying research gaps in this domain.Practical implications: This article wants to provide a broader and a more structured knowledge about ESG criteria implementation, and to help managers and insurance companies to move forward with sustainability strategies, and to identify the future lines of research.Social Implications: Business sustainability aims to combine market logic with social welfare logic, but we have found little activity on how insurance companies develop the social dimension within the ESG perspective, as a way to influence the community by promoting equal practices, access to education, etc.
{"title":"A systematic literature review: ESG criteria implementation in the Insurance industry","authors":"Albert Marti, Ramon Bastida-Vialcanet, Frederic Marimon","doi":"10.3926/ic.2426","DOIUrl":"https://doi.org/10.3926/ic.2426","url":null,"abstract":"Purpose: Sustainability and ESG criteria are gaining more and more relevance, and the insurance industry is playing a relevant role in the sustainability transition. Therefore, this study aims to review existing academic literature on ESG criteria in the insurance industry. Specifically, it addresses the determinants in three objectives: First, analysing the focus on sustainability considering the three dimensions of the ESG framework: environment, social and governance; the second one, focusing on the relevant topics in the insurance industry involving the ESG criteria. And finally, identifying the main gaps and point out new research lines.Design/methodology: The research was conducted through a systematic literature review considering published articles of Web of Science and Scopus.Originality/value: Although the insurance industry has a very relevant weight into the economy and the society, and it plays a key role in promoting the transition to a low-carbon economy, we noticed that there are not many scientific articles on this subject.Findings: Findings contribute to the body of literature on sustainable finance, providing a new and complete overview about how ESG criteria implementation has been approached in the insurance industry: mapping research streams, analysing the ESG approach, and identifying research gaps in this domain.Practical implications: This article wants to provide a broader and a more structured knowledge about ESG criteria implementation, and to help managers and insurance companies to move forward with sustainability strategies, and to identify the future lines of research.Social Implications: Business sustainability aims to combine market logic with social welfare logic, but we have found little activity on how insurance companies develop the social dimension within the ESG perspective, as a way to influence the community by promoting equal practices, access to education, etc.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140261810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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