Monitoring intellectual capital: a case study of a large company during the recent economic crisis

Guevara, Daniel; Bounfour, Ahmed

doi:10.1057/kmrp.2013.12

Cited by 20 publications

(14 citation statements)

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“…Although the literature underlines the relevance of IC's role for firms' activity and performance, including during periods of economic downturn (e.g., [49][50][51][52]), the empirical evidence carried out on this topic is not always unequivocal. Among others, Guevera and Bounfour [16] examine how a large company deals with IC in an economic crisis context, pointing out that the trend is to concentrate the resources on the activities able to generate margins in the short-term, avoiding those assumed not to be immediately productive. Similar conclusions are drawn by Cohen et al [18] in the case of small and medium businesses, which even though they care about their IC, during financial crises, they do not manage it in a very strategic or beneficial way.…”

Section: The Inspiring Literaturementioning

confidence: 99%

“…In consideration of the limited number of studies on banking disclosure on IC during crisis times and the corresponding uncertain results, we tried to provide a contribution in this respect by focusing on corporate distress. The link between IC and crises is often investigated for the non-financial sector and independently of the disclosure-related aspects [16][17][18][19]. When the financial sector is involved, studies are mainly focused on the IC and financial performance relationship, also in crisis periods [20][21][22].…”

Section: Introductionmentioning

confidence: 99%

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Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy

et al. 2020

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The article investigates the intellectual capital disclosure of Italian banks over the years 2016-2017, applying the specific lens of healthy and distressed banks. To this end, we used content analysis and encoding techniques. The main results point out that intellectual capital (IC) disclosure is generally poor and that the intensity of disclosure varies slightly between healthy and distressed banks. Regarding the quality of disclosure, healthy banks present a higher, albeit modest, tendency to disclose non-qualitative and forward-looking information, maybe due to the fact that they are more focused on the strategies and the relationships with stakeholders as opposed to a more short-term approach of the distressed banks. To complement our study on healthy and distressed banks, we repeated the analysis focusing on bank size and independent directors. In this case, results do not show relevant differences in terms of IC disclosure. Hence, our findings suggest the need to consider banks' IC disclosure as a strategic asset for increasing, among others, transparency and reputation.Sustainability 2020, 12, 3174 2 of 20 considered a "phenomenon of interrelationships and interactions, having each component little value if considered per se, but as a whole it represents great value for the organization" [8].In respect of the individual types of capital, it is possible, consistent with the existing literature, to detect some characterizing features. Human capital, defined by Sveiby [4] as "the capacity to act in a wide variety of situations to create both tangible and intangible assets", consists of personnel's attributes (e.g., knowledge, skills, motivation, experience, abilities); some of them are linked to individuals (such as technical competence, previous experience, and creativity), while others are connected with the firm as a whole (e.g., teamwork, healthy work environment). Brooking [2] defines structural capital as "the skeleton and the adhesive of the organization, which strengthens the company and creates a close and coherent relationship between individuals and their processes", so that it may be regarded as the knowledge inherent in a single organization. Some examples include procedures, systems, cultures, databases, technologies, and organizational learning capacity. Lastly, relational capital focuses on the relations of a firm with third parties, such as customers, suppliers, investors, and creditors, and also includes the external perception of the firm. For this, it may relate to elements such as image, customer loyalty and satisfaction, and environmental activities [9].It is therefore clear how the IC could be enhanced within a knowledge-based scenario, taking into account that only a profitable knowledge management, aimed at achieving the best benefit of stakeholders, may represent a significant driver of the companies' success [9]; this is particularly significant in the case of banks, as "perfect" representatives of a knowledge-based economy. Thus, IC is essential in the banking activity [6]: banks...

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Section: The Inspiring Literaturementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy

et al. 2020

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“…Innovation may in turn affect the stock of intangibles and facilitate the development of IC (Marqués, Simón, and Carañana, 2006). Several studies contend that the process of innovation enhances the knowledge, skill, and experience of employees (Amadi-Echendu, 2007), improves the organizational structure, mechanisms and capabilities (O'Connor, 2008), and strengthens the embedded relationships (Guevara and Bounfour, 2013). These studies also treat IC as the immediate antecedent of organizational success (Wang et al, 2014).…”

Section: Three Alternative Modelsmentioning

confidence: 99%

From knowledge sharing to firm performance: A predictive model comparison

Wang

Sharma

Cao

2016

Journal of Business Research

183

175

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This study investigates how knowledge sharing (KS) contributes to firm performance (FP) through the enhancement of innovation and/or intellectual capital (IC) using data collected from Chinese high-technology firms. The paper proposes three alternative models that suggest different mediating roles of innovation and IC components in the KSFP nomological network based on existing theory. The paper then compares these models in terms of in-sample explanatory and out-of-sample predictive powers using consistent partial least squares path modeling (PLSc). Results indicate that in the best performing model, innovation and IC simultaneously mediate the relationship between KS and FP in this specific context. The findings offer insights regarding the parallel mediation roles of innovation and IC in the KSFP process, showcase the predictive utility of PLSc, and can help managers set priorities when leveraging KS to achieve specific performance goals.

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“…Esse movimento parece ser uma tentativa de compreender que variáveis explicam a retenção em um período em que os mercados de trabalho se caracterizam mais fortemente pelas mudanças demográficas, pela falta de pessoas qualificadas no mercado, pelos altos custos de reposição de profissionais qualificados e uma urgência maior, por parte das organizações, de competir por estes profissionais e de mantê-los em seus quadros (Ortlieb & Sieben, 2012). Um elemento do contexto mundial não pode ser desprezado, a crise econômica e financeira que iniciou em 2007 e está desafiando a forma com que as organizações estão alocando e gerenciando seus ativos, especialmente os ativos intangíveis, com foco nas pessoas (Guevara & Bounfour, 2013).…”

Section: Retenção De Pessoasunclassified

Antecedentes da retenção de pessoas em organizações: Uma revisão de literatura

Steil¹,

Penha²,

Bonilla³

2016

Rev. Psicol., Organ. Trab.

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Retenção de pessoas é a capacidade que determinadas organizações têm de manter grupos específicos de profissionais atuando nelas, de modo que alcancem seus objetivos estratégicos. É considerada uma capacidade estratégica em função de sua relação com construtos organizacionais importantes, como conhecimento, criatividade e desempenho. Do ponto de vista do sujeito, a saída da organização tem sido relacionada a elementos estressores. Este artigo apresenta os resultados de uma revisão de literatura sobre os antecedentes da retenção de pessoas em organizações. Para a coleta e seleção de artigos, foram utilizados procedimentos de revisão sistemática de literatura. Os artigos selecionados foram analisados por meio da categorização conceitual de suas variáveis e resultados. Como resultado, foram identificados quatro antecedentes pessoais, trinta e dois antecedentes ocupacionais, dezoito antecedentes organizacionais, e três antecedentes ambientais da retenção de pessoas, os quais são apresentados em uma rede nomológica. O artigo analisa as implicações destes resultados para a pesquisa em gestão de pessoas e apresenta uma agenda de pesquisas sobre o construto. Palavras-chave: Retenção; medidas da retenção; rotatividade de pessoal.People retention is the capacity that certain organizations for keeping specific groups of professionals, so that these organizations achieve their objectives. It is a strategic capacity since it is related to important organizational constructs such as knowledge, creativity, and performance. Leaving the organization is also stressing to the individual. This article presents the results of a literature review on the antecedents to people retention in organizations. Systematic literature review procedures were used to collect articles. Selected articles were analyzed through conceptual categorization of their variables and outcomes. As a result, four individual antecedents, thirty-two occupational antecedents, eighteen organizational antecedents, and three environmental antecedents were identified. These are presented in a nomological network. The article analyzes the implications of these results for research and practice in people management and presents a research agenda on the construct. Keywords: Retention; retention measures; employee turnover.La retención de personas es la capacidade de determinadas organizaciones para formar y mantener grupos específicos de profesionales, de manera que esas organizaciones alcancen sus objetivos estratégicos. Es considerada una capacidad estratégica en virtud de su relación con constructos organizacionales importantes, como conocimiento, creatividad y desempeño. Desde el punto de vista del sujeto, salir de la organización ha sido relacionado a elementos de estrés. Este artículo presenta los resultados de una revisión de

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Monitoring intellectual capital: a case study of a large company during the recent economic crisis

Abstract: Monitoring intellectual capital: a case study of a large company during the recent economic crisis Le pilotage du capital immatériel: le cas d'une grande entreprise durant la crise économique récente et soutenue publiquement le 12 décembre 2011

Cited by 20 publications

References 82 publications

Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy

Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy

From knowledge sharing to firm performance: A predictive model comparison

Antecedentes da retenção de pessoas em organizações: Uma revisão de literatura

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