组织的灵活性是否能调节智力资本与财务绩效之间的关系

IF 6.2 2区 管理学 Q1 BUSINESS Journal of Intellectual Capital Pub Date : 2024-07-05 DOI:10.1108/jic-04-2023-0072
Noor Taha, Walid Siam, Hashem Alshurafat, Mohannad Obeid Al Shbail
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引用次数: 0

摘要

目的 本文旨在研究知识资本的不同维度与工业企业财务绩效之间的关系。此外,本文还旨在研究组织灵活性在这种关系中的中介作用。设计/方法/途径本文采用了一种定量方法,使用了一份事先经过验证的调查问卷。调查结果表明,智力资本的所有维度与组织灵活性之间都存在正相关关系。此外,在关系资本方面,智力资本维度与财务绩效之间的联系明显呈正相关。此外,通过组织灵活性的中介影响,还确定了资本的各个维度与财务绩效之间的相互联系。约旦的工业企业必须通过提高智力资本和组织灵活性水平来改善工作质量,从而提高企业的财务绩效。此外,管理者应识别和利用其他无形资产的益处,并进一步了解如何提高其他无形资产的使用水平。
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Does organizational ambidexterity mediate the relationship between intellectual capital and financial performance

Purpose

This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship.

Design/methodology/approach

This paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies.

Findings

Findings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity.

Originality/value

This paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets.

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来源期刊
CiteScore
14.50
自引率
13.30%
发文量
27
期刊介绍: The Journal of Intellectual Capital is a peer-reviewed international publication dedicated to the exchange of the latest research and best practice information on all aspects of creating, identifying, managing and measuring intellectual capital in organisations. The journal publishes original research and case studies by academic, business and public sector contributors on intellectual capital strategies, approaches, frameworks, tools, techniques and technologies in order to increase the understanding of intellectual capital within the context of the modern knowledge economy. The focus of this journal is on the identification of innovative intellectual capital strategies and the application of theoretical concepts to real-world situations.
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