Intellectual capital components and entrepreneurial orientation: the mediating role of absorptive capacity

Abstract

Purpose The purpose of this study is to examine the impact of intellectual capital (IC) components and absorptive capacity (ACAP) on entrepreneurial orientation (EO). Furthermore, it attempts to investigate the mediating role of ACAP between intellectual components and EO.Design/methodology/approach Using a self-administered survey to sample the Jordanian pharmaceutical industry, the research measurement scale was adapted from previous studies, and data were collected from 24 pharmaceutical companies. The proposed conceptual model and associated hypotheses were tested using structural equation modeling.Findings The empirical findings indicate that relational capital (RC) and structural capital (SC) have a significant impact on EO and account for 72.2% of this aspect. However, it is somewhat unexpected to find that human capital does not have a significant direct impact on EO. ACAP positively mediates the relationships between RC and SC and EO. Finally, this study has several theoretical and practical implications with regard to the business literature and management practices.Originality/value This research bridges gaps in the literature and highlights the importance of ACAP in knowledge-based industries. The assessment and estimation of how knowledge ACAP is associated with entrepreneurship orientation has not been previously provided. From a practical perspective, the findings of this research can be used by firms in the pharmaceutical industry to enhance ACAP and better exploit their IC, leading to a more proactive and innovative entrepreneurship orientation. This, in turn, can lead to the development a new products and services. Furthermore, by examining the mediating role of ACAP between intellectual capacity components and EO in the pharmaceutical industry, the research contributes to the growing body of literature on entrepreneurship orientation in developing countries.

Marketing estratégico en compañías de base tecnológica

“…el capital relacional y el capital estructural tienen un impacto significativo en la orientación emprendedora en innovadora de la organización. [18] Perfil estratégico de la organización: La organización cuenta con el análisis de contexto nacional e internacional y el desarrollo de la planeación estratégica; sin embargo, es necesario definir con claridad el macroentorno y el microentorno con el propósito de segmentar el mercado objetivo y el despliegue de la estrategia de marketing; en esta línea se manifiesta que las organizaciones adoptan modelos específicos de toma de decisiones que no consideran aspectos intrínsecos del proceso, como el público objetivo, el entorno organizacional y los objetivos estratégicos. [19] En la Tabla 1 y en la Figura 1, se muestra la ponderación de cada uno de los items que conforman el perfil estratégico de la organización, mostrando mayor grado de importancia el Balancend Scord Card y el plan estratégico, en comparación con los otros tres items de la lista.…”

The entrepreneurship of accounting work and its role in reducing information asymmetry: Evidence from insurance companies

“…However, divergence resurfaces concerning internal auditing standards. The literature emphasizes that skilled internal auditors provide safeguards against misreporting and fraud (Al Momani & Obeidat, 2013;Yaseen et al, 2023). Yet, the results reveal that adherence to international internal auditing standards does not significantly influence information asymmetry reduction.…”

“…To attain reasonable assurance, auditors must adhere to several mechanisms and conditions that enhance their ability to unearth improper practices. Among the most salient mechanisms and conditions are as follows: (Al Momani & Obeidat, 2013;Yaseen et al, 2023) .…”

Pengaruh Faktor Kesetaraan dalam Organisasi Terhadap Kapasitas Inovasi Kreativitas Dosen Perguruan Tinggi

“…Banyak sarjana internasional telah melakukan penelitian tentang kapasitas inovatif sumber daya manusia dalam organisasi. Khususnya, penelitian telah meneliti kapasitas inovatif tingkat individu dalam bisnis (Escribá-Carda et al, 2023;Yaseen et al, 2023;Ye et al, 2023), proses inovasi dalam perusahaan (Buchana & Sithole, 2023;Oeij et al, 2019), dan evaluasi kinerja kapasitas inovatif dalam bisnis (Martinez-Conesa et al, 2017). Namun, dari perspektif lembaga pendidikan tinggi, khususnya lembaga otonom, masalah kesetaraan organisasi menjadi penting untuk mempertimbangkan dan mengevaluasi dampaknya terhadap kapasitas inovatif (Khattak et al, 2021).…”

“…Kemampuan inovasi adalah kemampuan untuk mengeksekusi ide untuk memecahkan masalah baru atau mengubah sesuatu dengan cara yang lebih maju dari apa yang ada saat ini (Yaseen et al, 2023). Dengan kata lain, kemampuan inovasi individu adalah kombinasi kualitas, pengetahuan, dan keterampilan yang terintegrasi untuk menghasilkan nilai yang lebih besar dalam hasil (Goetz & Han, 2020).…”