Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective

Technological intensity as a moderating variable for the intellectual capital–performance relationship

“…Specifically, HC employed into the technological industries is a firm‐specific resource. In fact, HC totally differs from the knowledge owned by competitors, it promotes the sharing and transmission of knowledge, it helps in the development of social and business interactions and encourages technological innovation (Cabello‐Medina, Lopez‐Cabrales, & Valle‐Cabrera, ;Kianto et al, ). Additionally, the contribution of human resources increases over time as a result of the learning process from experience if adequately integrated with specific investments in staff development.…”

“…Therefore, IC is seen as a factor able to promote innovation (Chen, Vanhaverbeke, & Du, ; Delgado‐Verde, Navas‐Lopez, Cruz‐Gonzalez, & Amores‐Salvado, ; Kianto, Ritala, Vanhala, & Hussinki, ; Obeidat, Tarhini, Masa'deh, & Aqqad, ) to increase company value (Buenechea‐Elberdin, Saenz, & Kianto, ; Dumay, ) and to improve social and economic performance (Bontis, Ciambotti, Palazzi, & Sgrò, ), but its functionality differs depending on the industry sector, the reference context, and the management philosophy (Bontis, Keow, & Richardson, ; Dumay & Garanina, ). This means that IC differently influences the firm performance according to the specific corporate characteristics.…”

Investing in the intellectual potential of society: the example of Kazakhstan

“…An analysis of the concept of intellectual capital allows us to conclude that this category in its development has gone from the level of a person through the level of organization to the level of society (Łataś & Walasek, 2016;Yusoff et al, 2019). It should be borne in mind that at each hierarchically higher level, this concept is enriched, acquiring a new content (Kianto et al, 2018). Based on the analysis of McDowell et al (2018) we offer a simplified three-level structure of intellectual capital, which is key in understanding the modern theory of intellectual capital: -individual level: human intellectual resources, human capital -accumulated scientific and educational potential and experience of the individual, personality (stock of knowledge, experience and abilities); -level of organization -the intellectual resources of the organization, the intellectual capital of organizations, which includes the human capital of workers, client capital, organizational capital (according to the classification of Tejedo-Romero et al (2017); -the level of society -the intellectual resources of society, the intellectual capital of society.…”

Analysis Intellectual Capital of Corporate Value at Indonesia Stock Exchange

“…Intellectual capital is an intangible asset, generated from three pillars: individual, institutional and consumer resources. Kianto et al (2018), defining that intellectual capital is calculated must review the basics of knowledge to increase the intensity of work knowledge, organisation, and the production of value. Knowledge-based intellectual capital perspectives include multi-dimensional, human agency and behavior, contextuality, dynamics and temporality.…”