Implementing an intellectual capital framework in practice

Demartini, Paola; Paoloni, Paola

doi:10.1108/14691931311289020

Cited by 55 publications

(45 citation statements)

References 24 publications

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“…However, there is still a need to investigate practices that demonstrate the capacity to establish the relationship between intellectual capital and generation of innovation. Demartini and Paoloni (2013), in a survey conducted in a large company which was a leader in defense systems located in Italy, found out that the company's CEO demonstrated his interest in increasing the intellectual capital of the company through implementation of an organizational unit fully dedicated to promote product innovation, increasing the number of patents and trademarks, strengthening personal skills and institutional relationships. Zhang, Qi, Wang, Pawar and Zhao (2015), from a survey conducted in Chinese and Indian industries, found out that direct impact of knowledge integration on innovation performance is significant only in India, and the effect of intellectual capital in innovation performance is significantly higher in China than in India.…”

Section: Intellectual Capital As a Strategic Resource For Organizationsmentioning

confidence: 99%

Redefining the Relationship between Intellectual Capital and Innovation: The Mediating Role of Absorptive Capacity

Cassol

Gonçalo

Ruas

2016

BAR, Braz. Adm. Rev.

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The objective of this study is to analyze the relationship between absorptive capacity, intellectual capital and innovation. The main purpose of this research is to demonstrate that absorptive capacity can leverage the relation between intellectual capital and innovation potential. The method was a single case study using exploratory and descriptive research strategies and applying both quantitative and qualitative techniques. The case study investigated was a Brazilian corporation that has been doing business in the paper and corrugated cardboard industry for 72 years. The paper describes a case analysis demonstrating that adoption of practices associated with absorptive capacity has potential to foster intellectual capital, which is particularly important for development of innovations. These practices include assimilation of new technologies; creating capacity to utilize existing internal knowledge held by employees; use of benchmarking; application of technical knowledge; and registration of patents. Triangulation of data provided evidence confirming that the relationship between absorptive capacity and intellectual capital is a driver of innovation in the firm investigated. Additionally, this relationship is better explained by the mediating role of absorptive capacity, which is capable of potentiating intellectual capital to foster innovation.

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Section: Intellectual Capital As a Strategic Resource For Organizationsmentioning

confidence: 99%

Redefining the Relationship between Intellectual Capital and Innovation: The Mediating Role of Absorptive Capacity

Cassol

Gonçalo

Ruas

2016

BAR, Braz. Adm. Rev.

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“…With regard to the relationship between CSR and IC, researchers have specifically shown a prevalent interest in the accounting implications of both CSR and IC reporting (e.g., References [16][17][18][19][20][21][22][23]). Accordingly, the prior studies adopt content analysis as the main instrument of investigation and fail to consider the managerial implications related to the impact of CSR on IC development.…”

Section: Introductionmentioning

confidence: 99%

Do Corporate Social Responsibility and Corporate Governance Influence Intellectual Capital Efficiency?

et al. 2019

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Using a large sample of public firms in 51 countries during the period from 2010 to 2015 and a two-stage least squares (2SLS) regression with an instrumental variable (IV), this study investigates how corporate social responsibility (CSR) and corporate governance (CG) mechanisms interact to influence a firm's intellectual capital (IC) efficiency. The empirical results reveal that CSR engagement and CG structures influence the firm efficiency in managing IC. This study contributes to managerial practice by demonstrating the causal effect of CSR on value-added intellectual capital (VAIC) measures and the positive impact of CG on both CSR engagement and the efficiency with which firms manage their IC. Furthermore, the current study provides an additional understanding of the relationship among CSR engagement, CG practices, and the determining factors of IC efficiency within a comprehensive framework.Thirdly, by capturing the points of convergence stemming from a stakeholder approach to CSR engagement, CG mechanisms, and IC development, the current paper aims to respond to Dumay's [25] call for a shift of the research focus on IC development from an accounting to a management perspective. Indeed, for Dumay, the CSR engagement represents an important opportunity to expand the research agenda on the management of IC, instead of concentrating on synergies among IC reporting and CSR disclosure.Furthermore, relative to prior literature, the current study aims to advance the methodological design for empirical evidence on the link between CSR, CG, and IC. In particular, we collected longitudinal panel data on a large sample of international public firms for which we have information for the 2010-2015 period. Additionally, our estimates employ the instrumental variable (IV) approach for the treatment of reverse causality. Finally, the econometric models of this paper adopt data on CSR engagement drawing from the Asset4 dataset provided by Reuters. As noted in the previous studies (e.g., Reference [38]), Asset4 generates transparent, auditable, and comparable information for the evaluation of corporate social performance.With the awareness that measuring IC performance is still an open question [18], we estimate the financial contribution of IC performance through value-added intellectual capital (VAIC) by Pulic [39], a model that has been widely used as the primary measure of IC (e.g., Reference [31,[40][41][42]). Consistent with Iazzolino and Laise [43] and relative to the indicators that measure value creation from shareholders' perspective, VAIC measures value creation from the stakeholder perspective and clearly accounts for IC.Therefore, to achieve the objectives of the current study, the remainder of this paper is organized as follows. Section 2 presents the conceptual framework and the hypotheses. Section 3 explains the design of the empirical study. Section 4 summarizes the results. Section 5 provides the theoretical conclusions and managerial implications Finally, Section 6 includes the study's limitations and sugg...

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“…In addition, Kaplan and Norton (), Sveiby (), Roos, Roos, Dragonetti and Edvinson () and Bontis () (Demartini and Paoloni ; Dumay and Rooney ; Chiucchi ), among others, have performed studies into IC, with the aim of identifying the intangible assets of an organisation and with a special focus on value creation and the pursuit of sustainable competitive advantages.…”

Section: Introductionmentioning

confidence: 99%

Performance and Intellectual Capital: How Enablers Drive Value Creation in Organisations

Vargas

Lloria

2017

Knowl Process Manag

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The main aim of this study is to establish the relationships between diverse research fields that academics traditionally address separately. Specifically, this paper explores the links between the resource‐based view, intellectual capital and knowledge creation. To achieve this, we developed a novel theoretical model of relationships and tested this model empirically. We quantitatively test this model using data from firms in the Spanish biotechnology sector. The main practical implication is the intense relationship between intellectual capital, performance and the mediating variables. The model indicates the existence of 10 useful channels through which to direct efforts to improve organisational performance. We define a theoretical relational model between these fields, thus marking an innovation in the subject‐specific literature because of the inclusion of intermediate or mediating variables, and their relationship with organisational performance. Copyright © 2017 John Wiley & Sons, Ltd.

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Implementing an intellectual capital framework in practice

Cited by 55 publications

References 24 publications

Redefining the Relationship between Intellectual Capital and Innovation: The Mediating Role of Absorptive Capacity

Redefining the Relationship between Intellectual Capital and Innovation: The Mediating Role of Absorptive Capacity

Do Corporate Social Responsibility and Corporate Governance Influence Intellectual Capital Efficiency?

Performance and Intellectual Capital: How Enablers Drive Value Creation in Organisations

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