Comparative Evaluation of National Intellectual Capital Measurement Models

Mačerinskienė, Irena; Aleknavičiūtė, Rasa

doi:10.3846/btp.2015.548

Cited by 11 publications

(11 citation statements)

References 38 publications

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“…0.582, stock value relative to competitors (0.544), and licenses and permits (0.472) were the most significant ones according to the respondents. The results were consistent with the results of Mačerinskienė and Aleknavičiūtė (2015) regarding the components and indices (the right to broadcast television, the right to participate in national and international competitions and events, club brand rights, advertising) identified (22). Productivity, profitability, and value in the club's indoor and outdoor environment as well as its environmental effects will lead to competitive advantage over other clubs.…”

Section: Discussionsupporting

confidence: 85%

“…In a study entitled "Intellectual capital and business performance in professional soccer societies: Evidence from a longitudinal analysis", Ricci et al (2015) concluded that the intangible assets of sports clubs (structural / communications and human capital) are effectively and positively correlated with sport performance in clubs (21). Macerinskiene and Aleknaviciuterasa (2015) found a large overlap between the assets of organizations in different countries, where these dimensions differed among the studies in four and nine aspects, depending on the environment of different communities (22). Shou and Liu (2015) concluded that intangible sport assets, due to government constraints in the country, include acquisition of social credit for Chinese sports products companies from international sports events, brand naming rights, television broadcasting rights, respect for the society, and provision of sports products through the promotion of sports stars (23).…”

Section: Introductionmentioning

confidence: 99%

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Designing an Economic Valuation Model of the Intangible Assets of Volleyball Clubs in Iran

Sahebkaran

Talebpour

Keshtidar

et al. 2019

AASSJ

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Background. Several studies have been conducted on the valuation of the intangible assets of organizations not relating to sport. However, there is no comprehensive study in the sport organizations especially in Iran. It is not clear what criteria are required at different levels by the sport organizations especially volleyball clubs to evaluate their intangible assets. Objectives. In spite of the increasing importance of the intangible assets in various industries, little has been done on the identification of the underlying factors and valuation of this category of assets in sport industry. Therefore, the purpose of this study was to design an economic valuation model of the intangible assets of the volleyball clubs in Iran. Methods. The sample of the present study in the qualitative section consisted of 47 subjects with 600 subjects participating in the quantitative section. Through application of Cochran formula, the sample size was estimated to be 234 subjects. The study was conducted in a survey method. To this end, first, the intangible assets of the Iranian volleyball clubs were identified using a qualitative method and then analyzed through structural equation modeling (SEM) PLS3 and SPSS22. Results. The factors with the greatest effects on economic valuation of intangible assets of Iranian volleyball clubs were communication capital, spiritual capital, structural capital and human capital. Thus, it was found that in the economic valuation of intangible assets of Iranian volleyball clubs, the indices such as the relationship between investors and partners and their loyalty in communication capital had the highest value among other indices. Further, the club history and success had the same status in promoting spiritual capital, governing culture of the club, development outlook document of the club in the structural capital, management of contracts, and the number of national players in the club in human capital. Conclusion. The results of the present study suggested that the proposed conceptual model can be applied by researchers, administrative and financial managers of volleyball clubs and the experts of the privatization organization to have a more comprehensive and precise evaluation of the valuation of intangible assets of a club.

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Section: Discussionsupporting

confidence: 85%

Section: Introductionmentioning

confidence: 99%

Designing an Economic Valuation Model of the Intangible Assets of Volleyball Clubs in Iran

Sahebkaran

Talebpour

Keshtidar

et al. 2019

AASSJ

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“…La investigación de Mačerinskienė, I., & Aleknavičiūtė, R. (2015) "Comparative evaluation of national intellectual capital measurement models" analiza los conceptos de capital intelectual y los modelos de medición, identificando debilidades en la validez de los mismos las que se reducen con el empleo de ecuaciones estructurales para mediciones a nivel nacional y que los indicadores de medición empleados en las empresas cuentan con un elevado nivel de correlación.…”

Section: Análisis De La Literaturaunclassified

Review of the literature on the techniques and methods for measuring Intellectual Capital

Otero

Schwarz

2018

Rev. ciente. UCSA

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RESUMENLa presente investigación revisa el estado del arte de las técnicas y métodos de medición del Capital Intelectual existentes hasta el 2015, examinando la literatura vinculada para establecer una clasificación a partir de las fortalezas y limitaciones encontradas. El método utilizado consta de tres etapas, la primera se concentra en una recolección de fuentes documentadas en las bases de datos EBSCO, PROQUEST y SCIENCE DIRECT, para luego seleccionar aquellas que emplean técnicas cuantitativas en la medición y finalmente se desarrolla un análisis y clasificación de la literatura vinculada. Se ha revisado un total de 68 investigaciones, de las cuales 17 pertenecen al estado del arte, encontrándose una tendencia evolutiva en las técnicas de medición de indicadores. El estudio concluye que el Capital Intelectual es un tema en permanente discusión intelectual y resalta la existencia de deficiencias subsistentes como la inclusión de aspectos ontológicos en el cálculo de los actuales indicadores. Palabras cclave: Capital Intelectual (O34); VAIC™; Gestión del Conocimiento (D83); Capital Relacional; Capital Estructural; Capital Humano (E24). ABSTRACTThe current investigation reviews the state of the art of the techniques and methods of measurement of Intellectual Capital existing up to 2015, examining the linked literature to establish a classification based on the strengths and limitations found. The method used consists of three stages, the first one concentrates on a collection of sources documented in the databases EBSCO, PROQUEST and SCIENCE DIRECT, to then select those that use quantitative techniques in the measurement and finally an analysis and classification of linked literature. A total of 68 investigations have been reviewed, of which 17 belong to the state of the art, finding an evolutionary trend in the measurement techniques of indicators. The study concludes that Intellectual Capital is a subject in permanent intellectual discussion and highlights the existence of remaining deficiencies such as the inclusion of ontological aspects in the calculation of current indicators. INTRODUCCIÓNLa valorización del intangible en general y la medición del capital intelectual en particular, es un problema complejo ampliamente tratado en la literatura que

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“…Intelektinio kapitalo (IK) įtaką organizacijų sėkmingai veiklai įvairiais aspektais ir lygmenimis (organizacijos, šalies, tarptautiniu) analizavo daugelis Lietuvos ir užsienio mokslininkų (Aleknavičiūtė, 2016;Mačerinskienė, Aleknavičiūtė (2015); Ramanauskaitė, 2014;Tamošiūnaitė ir kt., 2012;Atkočiūnienė, Juškaite, 2012;Stankevičienė, Liučvaitienė, 2012;Mačerinskienė, Survilaitė, 2011;Gižienė, Barkauskas, 2010;Palumickaitė, Matuzevičiūtė, 2007;Buračas, 2007;Mikulėnienė, Jucevičius, 2000;Taljūnaitė, 2010;Mikulėnienė, 2004;Znakovaitė, Pabedinskaitė, 2010;Inkinen ir kt., 2015;Hsu, Fang , 2009;Cabriata, Vaz, 2006;Gibbert, 2001;Bontis, 2000;Sullivan, 2000;Bontis,1997Bontis, , 1999Roos ir kt.1997;Brooking, 1996;Edvinsson, Malone 1997;Stewart,1997;Edvisson, Sullivan, 1996 ir kt. ).…”

Section: įVadasunclassified

Intelektinis kapitalas verslo strateginės plėtros kontekste

Broniukaitis¹

2018

BATP

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[straipsnis ir santrauka lietuvių kalba; santrauka anglų kalba] Dinamiška ir sudėtinga aplinka, siekis įsitvirtinti joje skatina organizacijas ieškoti naujovių, kurios darytų poveikį verslo plėtrai. Organizacijos priverstos nuolat kurti ir tobulinti naujas strategijas, kaip pasiekti didesnį konkurencinį pranašumą, būti lanksčiomis ir inovatyviomis. Siekis įsitvirtinti sudėtingoje ir įvairialypėje aplinkoje lemia naują požiūrį, kad pagrindinis organizacijos išteklius yra jos nematerialus turtas, tai darbuotojų žinios ir gebėjimai, kurių palaikymas ir integravimas į organizacijos veiklas tampa kritinius svertu, užtikrinančiu verslo strateginę plėtrą. Šio tyrimo teorinis pagrindas ir esminė nuostata - nematerialūs ištekliai yra strateginis turtas, kuris atlieka pagrindinį vaidmenį kuriant ilgalaikį konkurencinį pranašumą. Straipsnio tikslas - atskleisti intelektinio kapitalo svarbą bei įtaką verslo strateginei plėtrai. Straipsnyje formuojama nauja organizacijų verslo plėtros ilgalaikėje strateginėje perspektyvoje suvoktis akcentuojant intelektinio kapitalo , verslo aplinkos ir kompetencijų grįstų naujausiomis žiniomis tarpusavio sąveikos reikšmę, organizacijų efektyviai veiklai užtikrinti. Ryškinama strateginio požiūrio svarba valdant nematerialiuosius organizacijos išteklius kaip visumą, siekiant organizacijos veiklos rezultatyvumo ir strateginės plėtros. Straipsnyje naudoti metodai: mokslinės literatūros analizė, lyginamoji analizė, sisteminimas ir apibendrinimas.

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Comparative Evaluation of National Intellectual Capital Measurement Models

Cited by 11 publications

References 38 publications

Designing an Economic Valuation Model of the Intangible Assets of Volleyball Clubs in Iran

Designing an Economic Valuation Model of the Intangible Assets of Volleyball Clubs in Iran

Review of the literature on the techniques and methods for measuring Intellectual Capital

Intelektinis kapitalas verslo strateginės plėtros kontekste

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