Journal of Intellectual Capital最新文献

Purpose

We aim to help better understand how organizations can develop their human capital in virtual teams through technological advances in the metaverse. To this end, we examine how virtual team collaboration with virtual reality technologies in the metaverse compares to traditional videoconferencing. Our study demonstrates how the metaverse can facilitate collaboration in virtual teams and examines the factors that are critical to successful team collaboration in the metaverse.

Design/methodology/approach

We conduct a lab experiment comparing Meta Horizon Workrooms with Zoom. Using a between-subjects design, we observe virtual team collaboration in five teams. All teams solved the Lost on the Moon Exercise used by NASA to train teamwork. We collected data during and after the experiment to explore emerging collaborative behaviors based on audio and video recordings, a quantitative survey, and qualitative feedback.

Findings

We find higher levels of immersion, social presence, and collaboration among team members in the metaverse. We further identify new opportunities for social interaction and greater focus on team members and shared tasks. Our study suggests that the metaverse can enable effective collaboration in virtual teams and uncovers related guidance for organizations.

Originality/value

We connect the research streams on the metaverse, team collaboration, and human capital. We add empirical evidence to the largely theoretical discussion on the metaverse and explore collaboration tools for virtual teams, helping to enable effective collaboration of organizations’ virtual teams. We hope to stimulate further research to unlock the full collaborative potential of the metaverse and establish the metaverse for effective development of human capital.

Purpose

The objective of this study aims to investigate the manner in which Human Resource Practices (HRP), leadership, and intellectual capital contribute to organisational agility within the healthcare sector, and to assess how this agility influences overall organisational performance.

Design/methodology/approach

This research was undertaken within healthcare organisations situated in the United Arab Emirates (UAE). The study sample comprised of 275 participants, and the distribution of the sample across various classifications closely mirrored that of the larger population. To assess the formulated hypotheses, the research utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) software.

Findings

Results confirmed the proposed framework and uncovered the significance of HRP, leadership and intellectual capital on organisational agility and organisational performance in a dynamic environment like hospitals.

Originality/value

This study demonstrates originality by investigating hospital responsiveness within a highly dynamic context necessitating agility from both managerial and non-technical perspectives. Additionally, it explores the impact of HRP, leadership, and intellectual capital on organisational agility, along with its repercussions for overall organisational performance.

Purpose

This study explores the mechanism by which intellectual capital (IC) [i.e. human capital (HC), structural capital (SC) and relational capital (RC)] influences small and medium-sized enterprise (SME) efficiency in the presence of business model innovation (BMI) as a mediator.

Design/methodology/approach

Data collection is conducted through a survey completed by 319 owners and top managers of SMEs operating in the manufacturing sector in three cities in Pakistan. A simple random sampling method is used. A structural equation modeling artificial neural network (SEM-ANN)-based approach is applied to evaluate the role of IC predictors. The mediation results are authenticated using PROCESS.

Findings

The results indicate that HC, SC and RC significantly influence SME efficiency and BMI. Furthermore, BMI fully mediates the relationship between human capital and SME efficiency, while partially mediating the relationship between structural capital and SME efficiency, as well as between SC and SME efficiency.

Originality/value

This study pioneers research into the link between IC and SME efficiency. It contributes to the literature by defining IC as an antecedent of SME efficiency. It further contributes to the literature by defining IC as an antecedent and BMI as an intervening variable of SME efficiency.

Purpose

The purpose of this research is to verify whether the disclosure of intellectual capital (IC) positively affects the level of integration of financial and sustainability information.

Design/methodology/approach

The sample of the analysis relies on European public companies. The data were gathered from Refinitiv, focussing on a multi-year observation from 2013 to 2021 and performing a fixed-effect regression. According to the extant literature, the authors developed the Intellectual Capital Score and the Integrated Thinking and Reporting Score.

Findings

The more disclosure of IC, the more financial and sustainability information is integrated. Indeed, the results confirm that the disclosure of IC enhances the level of integration of financial and sustainability information.

Research limitations/implications

The study enriches academic knowledge about IC in conjunction with integrated reporting (IR) and integrated thinking by highlighting its relevance in the value-creation process and acting as a trait d’union of the disciplines.

Practical implications

For standard setters, the research may be framed to redefine the guidelines explaining the information on IC to be disclosed. Moreover, it could be helpful for practitioners when identifying the IC information that deserves to be disclosed, other than being exploitable to conduct enterprises geared towards adopting integrated reports.

Originality/value

This study answers the call for further research on the relationship between financial information and sustainability information to highlight their joint perspectives quantitatively.

Purpose

Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).

Design/methodology/approach

A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.

Findings

The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.

Originality/value

Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

Purpose

The objective of this study is to examine the relationships among intellectual capital (IC), environmental compliance, corporate innovation and social media usage with respect to their influence on overall business performance.

Design/methodology/approach

A theoretical model and related hypotheses are offered, all of which are grounded in both the resource-based view and social network theory. The data were collected through a well-structured questionnaire, and 330 responses from manufacturing firms in Vietnam were deemed appropriate for data analysis using partial least squares structural equation modeling (PLS-SEM).

Findings

IC and social media usage have significantly positive effects on corporate innovation and business performance. Moreover, corporate innovation substantially enhances business performance. Furthermore, the results demonstrate that corporate innovation plays a partly mediating role in the research model. Meanwhile, IC fully mediates the relationship between environmental compliance and business performance.

Research limitations/implications

This study offers valuable insights into intellectual capital, innovation, environmental compliance and social media usage for governments, practitioners and academics. Managers can incorporate social media usage strategies into their operational practices, enhancing environmental compliance, fostering innovation and ultimately promoting company success. Furthermore, the findings lead to practical recommendations for manufacturers seeking to adopt the CE model as part of taking a green production approach.

Originality/value

Organizational researchers have an ongoing interest in examining the connections among IC, innovation, environmental compliance and social media usage. Nevertheless, few papers have empirically investigated the interconnections among these constructs and their impact on organizational performance. This study examines these connections and provides concrete evidence for them.

Purpose

Social media are emerging as the ideal channel for building one-to-many communication and disseminating intellectual capital (IC) information. Their rise is bringing out new research challenges to investigate the implications of their use. However, there needs to be more research contributions relating to the financial benefits of using social media for IC disclosure (ICD). This study aims to bridge this gap by analyzing, under the lens of signaling theory, the effect of ICD through Twitter on firm value.

Design/methodology/approach

This study is based on a content analysis of tweets disseminated by 262 companies aimed at examining the amount of IC information disclosed and on a regression analysis aimed at analyzing the impact of this type of information on firm value.

Findings

Empirical results show that a large ICD via Twitter favors an increase in firm value. They also demonstrate that disclosing information relating to the three IC dimensions positively affects the firm value. These findings suggest that actively and comprehensively communicating IC information via Twitter can help improve the perception and evaluation of the company by investors and other stakeholders.

Research limitations/implications

This study offers empirical evidence about the financial benefits associated with using social media as disclosure tools by companies. It also enriches the literature on the relationship between ICD and firm value and consolidates the goodness of the signaling theory as an ideal theoretical perspective to frame the relationship between IC information and firm value.

Practical implications

This study offers important managerial implications for firms and investors. In light of the significant financial benefits, firms should use social media to disclose IC information and should seek to increase their visibility on such platforms to convey the information to a greater number of users. Investors should also heed social media when gathering IC information, combining the analysis of these platforms with that of traditional corporate documents.

Originality/value

This study enriches the limited literature on ICD via social media and extends knowledge about the relationship between IC information and firm value. In this regard, the originality also lies in the individual analysis of the impact of the three IC dimensions on firm value.

Purpose

The study aims to qualitatively analyze how faculty can mobilize the intellectual capital of higher education institutions (HEIs), comprising human, structural and relational capital to enable the education and learning of individuals with intellectual and developmental disabilities.

Design/methodology/approach

Drawing upon the extant literature, the researcher conducted a qualitative study through written, in-depth interviews with a sample of 40 academic staff/faculty members having prior experience in teaching individuals with intellectual and developmental disabilities. The data was collected through a set of questions formulated as key questions, to be asked to all participants for their responses.

Findings

Results of the analysis demonstrated that intellectual capital’s contribution to higher education of individuals with intellectual and developmental disabilities can be best understood in terms of its three components/dimensions. Accordingly, three main themes, with each comprising two sub-themes were uncovered. The first theme, leveraging human capital comprised: faculty acumen and faculty training as sub-themes; the second theme, resourcing structural capital comprised: tangible and intangible structural capital as sub-themes; and the third theme, nurturing relational capital comprised: in-class engagement and the second is ex-class connection as sub-themes.

Originality/value

The paper collects data from 40 faculty having prior experience in teaching individuals with intellectual and developmental disabilities to explore and reveal a completely new perspective of looking at intellectual capital as a means of providing accessible and inclusive higher education to differently-abled students, making them a part of the mainstream.

Purpose

This study aims to investigate the direct effect of intellectual capital on the organizational performance of Indonesian state-owned enterprises (SOEs) and their subsidiaries. Furthermore, it also examines whether the relationship is mediated by open innovation and moderated by organizational inertia.

Design/methodology/approach

This study is designed as quantitative research. A survey method is employed to collect data by distributing questionnaires to the upper-level managers of the SOEs and their subsidiaries. A total of 293 questionnaires were distributed to the respondents, and 97 responses were obtained for further analysis. The partial least square structural equation modeling (PLS-SEM) is used to test the hypotheses. A mediation-moderation research framework is employed.

Findings

The results show that intellectual capital has a positive effect on organizational performance. Further results also demonstrate that open innovation mediates the intellectual capital–organizational performance relationship and organizational inertia moderates the intellectual capital–organizational performance relationship. Theoretically, the findings contribute to the resource-based view (RBV) and knowledge-based view (KBV) by providing empirical evidence of the importance of distinctive internal resources in achieving superior organizational performance. Practically, the findings provide strategic information for managers that they should properly manage intellectual capital, open innovation and organizational inertia because of their effects on organizational performance.

Originality/value

First, this study addresses the previous research gaps by confirming that intellectual capital has a positive effect on organizational performance in the research setting of an emerging market. Second, by using a mediation research framework, this study shows that open innovation mediates the relationship between intellectual capital and organizational performance. Third, by using a moderating research framework, this study also reveals that organizational inertia weakens the relationship between intellectual capital and organizational performance. Those associations are rarely researched.