Intellectual capital in the hotel industry: A case study from Slovenia

Rudež, Helena Nemec; Mihalič, Tanja

doi:10.1016/j.ijhm.2005.11.002

Cited by 105 publications

(67 citation statements)

References 9 publications

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“…Chu et al, 2006 Intellectual capital is "that asset based on knowledge and developed throughout flows among its different categories". Rudez & Mihalic, 2007 Intellectual capital is the "assets relating to employee knowledge and expertise, customer confidence in the company and its products, brands, franchises, information systems, administrative procedures, patents, trademarks and the efficiency of company business processes ". Intellectual capital has been seen as "the combination of &human capital, & organizational capital and &customer capital, or simply as competence×commitment".…”

Section: Torres 2006mentioning

confidence: 99%

“…Lytras & Pablos, 2009 Intellectual capital is "the collection of intangible resources and their flows". Rudez & Mihalic, 2007 Intellectual capital is "the combined intangible assets, which enable the company to function". Gavious & Russ, 2009 Intellectual capital is "the assets relating to employee knowledge and expertise, customer confidence in the company and its products, brands, franchises, information systems, administrative procedures, patents, trademarks and the efficiency of company business processes".…”

Section: Martin 2000mentioning

confidence: 99%

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Intellectual capital: Concepts, components and indicators: A literature review

Manzari¹,

Kazemi²,

Nazemi³

et al. 2012

MSL

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This paper presents a general review of intellectual capital literature, which includes definitions, components and indicators. We aim to gather a useful collection of indicators and definitions. After studying several related works from the literature, many definitions and indicators are identified and explain that choosing appropriate indicators depends on organizational targets. Every kind of organization can use this study to identify its more applicable and appropriate indicators to know about its intellectual capital. Identifying all of indicators in previous studies can help organization select right indicators for the organization.

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Section: Torres 2006mentioning

confidence: 99%

Section: Martin 2000mentioning

confidence: 99%

Intellectual capital: Concepts, components and indicators: A literature review

Manzari¹,

Kazemi²,

Nazemi³

et al. 2012

MSL

View full text Add to dashboard Cite

show abstract

“…According to the Slovenian Companies Act (ZGD-1) in force during the 13 Few others studies (Nemec Rudež & Mihalič, 2007;Jerman et al, 2010;Javornik et al, 2012;Jerman, 2013) examined period of time, the annual reports of all large and medium-sized capital companies, dual companies and those small capital companies whose securities are traded on the regulated market had to be audited and submitted to AJPES to be available to general public…”

Section: Methodology Samplementioning

confidence: 99%

The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations

Stropnik

Korošec

Tominc

2017

Naše Gospodarstvo/Our Economy

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The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.

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“…These studies identify IC as one of the key drivers of firm-level performance (Teece, 1998;Youndt et al, 2004;Martínez-Torres, 2006;Rudež and Mihalič, 2007).…”

Section: Intellectual Capital Researchmentioning

confidence: 99%

Human capital development in socio-economic malaise: evidence from the UK

Nawaz

2017

IJLIC

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Abstract:The purpose of this paper is to provide a novel insight into the role of knowledge-resources, particularly human capital, in times of socio-economic distress using a qualitative research approach. This is required because the social and economic environment has been transformed significantly in certain regions such as Europe since the global financial crisis humped in the fall of 2008. The study reveals how knowledge resources interact in building knowledge-eco society, how human intellectual capital thrives under tough economic conditions, and how human capital may help an economy to sustain its fiscal position.

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Intellectual capital in the hotel industry: A case study from Slovenia

Cited by 105 publications

References 9 publications

Intellectual capital: Concepts, components and indicators: A literature review

Intellectual capital: Concepts, components and indicators: A literature review

The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations

Human capital development in socio-economic malaise: evidence from the UK

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