Intellectual Capital as the Source of Competitive Advantage: The Resource-Based View

Rađenović, Tamara; Krstić, Bojan

doi:10.22190/fueo1702127r

Cited by 20 publications

(28 citation statements)

References 17 publications

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“…The corporations' intellectual capital should be managed, and therefore, Radenovic and Krstic (2017) enumerate recommendations to cope with by identifying and assessing the role of knowledge as a resource for the business as input, process and output.…”

Section: Findings Regarding the Cluster Intangible Assets As Intellecmentioning

confidence: 99%

Intangible assets – insights from a literature review

Nichita¹

2019

JAMIS

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Research Question: How do researchers address the definition, measurement, recognition and potential of intangible assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation: The inexistence of inclusive reporting mechanism to capture the value of intangible assets rise many debates for both researchers and users of accounting financial reports (Jeny and Moldovan, 2016). Although the role of intangible resources is increasing in the modern economy (OECD, 2011), traditional reporting is unable to provide a comprehensive representation of this class of assets (Lev, 2000; Stolowy and Jeny-Cazavan, 2001) and many intangible assets are still not recognised or may even not referred at all in the financial statements (Barth et. al., 2000). Idea: The paper investigates the status-quo of intangibles in research papers and identifies blank spots and ways to improve the information on intangible assets and how IASB revised IAS 38 Intangibles to catch-up the business' challenges in regard with them. Data: The sample of current work comprises research papers about intangibles published during 2000-2019 in cutting-edge accounting and business journals. Tools: The content analysis of published papers was applied to discover categories of intangibles analysed, applied polices for measurement, debates on recognition and disclosure and potential of new intangibles to be reported. Findings: Conclusion of paper confirms that researches on intangibles have not arrived at a universally accepted framework for definition, measurement, recognition criteria, disclosure, but, in the same time, they emphasis the contribution of these resources to broaden competitiveness, performance, earnings. Contribution: This literature review covers all categories of intangiblesrecognized and not-recognized from accounting

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Section: Findings Regarding the Cluster Intangible Assets As Intellecmentioning

confidence: 99%

Intangible assets – insights from a literature review

Nichita¹

2019

JAMIS

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“…The overall result of any organization within the service sector depends on the manner of providing service and the quality of the provided service which puts additional pressure on employees (Inghilleri & Solomon, 2010). Furthermore, those organizations are more likely to undertake initiatives for development of new products and services in order to meet all market demands and to improve all segments of relationships with stakeholders (RaĊenović & Krstić, 2017). Key demands placed before employees in service sector organizations include (Fottler, Ford & Heaton, 2010):…”

Section: Key Sources Of Workplace Stress In Service Sector Organizationsmentioning

confidence: 99%

Sources of Workplace Stress in Service Sector Organisations

Lukić¹,

Lazarević

2018

FU Econ Org

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Stress, as a dominant feature of the modern society, represents a serious problem for numerous organizations as it has significant effects on their business results. The aim of this paper is to examine and analyze the various sources of stress which employees in service sector organizations face. The key tendency of service sector organizations is to achieve efficiency, cost decrease, income growth, all of which impose high expectations and pressure upon employees. The sources of workplace stress in those organizations are observed from the perspective of job characteristics, organizational context and the employees’ personality traits. A review of key stress factors from above-mentioned perspectives enables a holistic approach to human resource managers, which could be of great importance for setting up a strategy and planned approach to managing workplace stress.

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“…their experience and skills in converting resources into products that will meet the needs of the consumers, thus contributing to the exploitation of market opportunities. Otherwise, the term intellectual capital is originally linked to Machlup (1962), who coined it to highlight the importance of knowledge for growth and development of firms and national economies (Rađenović & Krstić, 2017a).…”

Section: The Theory Of Intellectual Capitalmentioning

confidence: 99%

“…The development of the resource-based theory of the firm is primarily focused on establishing a connection between resources and competitiveness, as well as examining the impact of these connections on creating sustainable competitive advantage and improving firm's performances (Krstić & Sekulić, 2016, p. 355). The resource-based theory of the firm observes a strategy as an instrument for the alignment of resources and capabilities of a firm with the requirements of the external environment (Rađenović & Krstić, 2017a).…”

Section: The Resource-based Theory Of the Firmmentioning

confidence: 99%

“…In addition, the best way to capitalize the value of intellectual resources is through the realisation of appropriate business performances of a firm. Therefore, the resources and capabilities of a firm should be used effectively to achieve a better competitive potential and intellectual capital is a visible result of applied management practices, techniques and tools (Rađenović & Krstić, 2017a).…”

Section: The Resource-based Theory Of the Firmmentioning

confidence: 99%

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