A Multidimensional View of Intellectual Capital and Dynamic Innovative Performance

Abstract

A review of the literature on intellectual capital development was conducted using systemic criteria for the inclusion of relevant studies. The concepts behind the ideas explored in the present study were discussed in respect to the subject matter. Examining the past state of the art in the intellectual capital sector for achieving high levels of innovation performance provided a multidimensional picture of intellectual capital, innovation performance, and dynamic capabilities. The present review was designed to illustrate the correlation between intellectual capital and innovation performance, as well as the role of dynamic capabilities in moderating the relationship between these constructs. Accordingly, we presented an extensive discussion on the relevant fundamental theoretical perspectives of contingency and resource-based views to provide an in-depth understanding of the abovementioned correlation. Finally, the conceptual framework was illustrated.

Assessing the impact of intellectual capital on audit quality within the audit market dynamics

“…Intangible resources and knowledge-based resources that provide an organisation value, a competitive edge, and the capacity to generate value for stakeholders are referred to as intellectual capital [31] . Intellectual capitals are particularly important in the context of auditing because it has a direct impact on the calibre of audit services offered by auditing companies in the cutthroat audit market [15] . In addition, the study's goal, to discover how its existence and utilisation inside auditing businesses influence the overall quality of audit services, further emphasises the relevance of intellectual capital [32] .…”

“…In the context of the cutthroat audit market, the current study investigates the relationship between intellectual capital and audit quality [14] . The audit market presents challenges for auditors to provide highquality audit services while preserving their competitive advantage due to the abundance of auditing companies fighting for customers [15] . It is crucial for auditors, decision-makers, and other stakeholders in the financial reporting ecosystem to comprehend how intellectual capital affects audit quality results to increase the overall efficacy and legitimacy of auditing practices [16] .…”

The Role of Intellectual Capital in Fostering Innovation Capability in Higher Education Institutions

“…In other words, it is the collective ability of members that includes knowledge perception and learning. In addition, intellectual capital is an important tool to developing internal value (Kelly, 2004;Ren, 2009;Roos et al, 1997;Semenov, 2016;Ali et al, 2023;Indiran et al, 2017). According to Wilkinson, Begthol, and Morra (2009); Campos et al (2022), intellectual capital is a crucial source of competitive advantage for universities.…”

Information Systems Effect on Enabling Knowledge Management

“…Knowledge management in organizations contributes to supporting their flexibility and dynamism to avoid the risks in external environments and helps in achieving production efficiency (Ali et al, 2022). As for enabling knowledge management, it is a mechanism the organization uses to develop its knowledge and stimulate the creation of knowledge within the organization as well as publishing and protecting it.…”