Purpose-The purpose of this paper is to examine the empirical studies on knowledge creation and intellectual capital (IC) to generalize the important factors concerning knowledge creation and IC of banks. The major purpose is to explore the relationship between knowledge creation and IC through the construction of the correlation patterns between these two elements. Design/methodology/approach-This paper adopts the knowledge management (KM) measurement to examine the formats of knowledge creation on evaluation of relationship between different elements in the IC of banks by structural equation modeling. Findings-The performance of knowledge creation has significant influence on the accumulation of subsequent human capital. Cognitivists and connectivists are considered the main knowledge creators in the banking industry. The performance of human capital exhibits significant influence on structural capital and customer capital. The performance of customer capital reports significant influence on the formation of structural capital. Research limitations/implications-The ability to create knowledge is highly relevant to IC in the banking industry. Companies should define their own robust mechanisms for knowledge creation to improve their ability in knowledge creation. Knowledge creation in banks should focus on the exchange and sharing of information. It is suggested that the usual approach adopted by banks is brainstorming and workshops, and the connecting approach is team-oriented. Practical implications-The managers in the banking industry should identify the ways to cultivate in-depth contents of IC and have comprehensive development on IC to create differentiated advantages and boost corporate competitiveness. Originality/value-The importance of tangible assets is waning and has been gradually shifting to knowledge and IC, and thus, KM has become an important strategy in corporate competition. Organizations have been redefined as platforms that can create knowledge and accumulate intangible, IC.

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M-banking is a channel through which banks interact with customers via mobile devices. M-banking is an emerging mobile commerce application. It is a challenging task for banks to encourage customers to continue using m-banking services, and attract new customers to the service. This study clarifies the differences in the thinking paths of users of m-banking services, and consumers who have not yet used m-banking services, in terms of their involvement. We prove that consumers equipped with more product knowledge tend to pay more attention to the information in relation to product attributes, rather than the peripheral information, which does not consider the advantages and disadvantages of products. These findings can serve as reference for banks in the formulation of different marketing strategies and promotional campaigns targeted at both existing users and consumers who have not adopted m-banking services.

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Purpose -The purpose of this paper is to examine the relationship between two variables, self-efficacy and job involvement, of internal auditors of companies. It also aims to explore its intervention on self-efficacy and job involvement using organizational power as another variable. Design/methodology/approach -A survey is conducted on 600 publicly listed Taiwanese companies that have subsidiaries in China. A total of 600 questionnaires are distributed to their internal auditors. Findings -The results show that there is a significant and positive correlation between self-efficacy and job involvement of internal auditors. Organizational control power does not exhibit intervening effects on self-efficacy or job involvement. Practical implications -This paper can offer a new perspective for managers of internal auditors because internal auditors' self-efficacy can influence job involvement. Therefore, at the same time of supervising internal auditors, managers should not overlook the need to strengthen internal auditors' self-efficacy. Originality/value -Past discussions on internal auditors are widespread. However, the conclusion of this paper, which is focused on the exploration of the relationship between self-efficacy and job involvement, can offer a different insight on the internal auditor domain.