Technology usage, intellectual capital, firm performance and employee satisfaction: the accountants' idea

Abstract

PurposeThe paper proposes a conceptual integration between two variables, both considered as capable of affecting public firm performance: technology and intellectual capital.Design/methodology/approachThe analysis is performed by testing a structural equation model (SEM) which allows to measure simultaneously a plurality of variables, highlighting all the possible connections. Data is collected by administering more than 500 paper questionnaires to accountants working within Local Health Firms of Naples and Salerno.FindingsThe study seems to align with the considerations according to which intellectual capital expressed through its three dimensions – relational capital, human capital and organizational capital – exert a positive influence on perceived performance of healthcare firms, ultimately impacting on the Employees' Satisfaction.Research limitations/implicationsThe study acts as a useful guide from a managerial point of view, because it may support firm decision-making. In fact, public sector managers can leverage an instrument capable of activating functional mechanisms to improve firm performance.Originality/valueThe work allows overcoming the literature gap due to the fact that, although there is a wide recognition of the potential of technology and intellectual capital, there are no studies that synergistically integrate both the aspects in the attempt to understand their value in terms of influence on the performance of public firms, on the one hand, and on employees' satisfaction, on the other. In this vein, the work, in an attempt to provide further scientific support to the link between technology and intellectual capital, is a tool capable of highlighting how this link positively impacts on company performance and employee satisfaction.

Influence of Intellectual Capital on Operational Performance through Innovation Capability in Indonesia’s Defence Industry

“…Research conducted by Khalique & De Pablos (2015), Torre et al, (2020) and Wang et al (2018) shows that human capital affects operational performance, but this is contrary to research conducted by Isa (2015) which shows that company performance is not related to human capital. Research conducted by Isa (2015), Khalique & De Pablos (2015) dan Wang et al (2018) shows that structural capital affects the company's operational performance, but this is different from the results of research by Oppong et al (2019) which states that structural capital does not affect on company performance.…”

“…Human capital is a collection of knowledge possessed by individuals and individual abilities in a company that determines the company's success (Torre et al, 2020). Individuals who are experienced, skilled, and competent to make decisions correctly or effectively under time pressure are what the company needs to resolve problems properly (Wang et al, 2018).…”

“…Individuals who are experienced, skilled, and competent to make decisions correctly or effectively under time pressure are what the company needs to resolve problems properly (Wang et al, 2018). Therefore, companies with human capital above the average will have the expected performance (Torre et al, 2020). Based on this, the hypotheses proposed in the study are: H1: Human capital positively and significantly affects operational performance.…”

“…Structural capital is the organization's infrastructure, such as databases, process manuals, procedures and enterprise systems that aim to generate value for the company. The existence of processes, procedures and manual systems is a way for companies to distribute and maintain the skills and knowledge that have been acquired from time to time so that the competitive advantage gained can last a long time (Torre et al, 2020). Furthermore, companies that invest in structural capital will be able to improve their procedures or work processes to improve product quality and solve problems more effectively and efficiently (Wang et al, 2018).…”

The Relationship Between Intellectual Capital and Performance of Social Enterprises: A Literature Review

“…It was later defined as the capacity of an establishment to create value when faced with persistent change. Various scholars, including Torre, Tommasetti, and Maione (2020), thought it was the quantity of all knowledge applied in the procedures of a business that seeks to gain a competitive advantage. The corporate and preferred definition is the possession of goal relationships, professional knowledge, experience, and technological skills applied to give a competitive advantage to an organization.…”