The Human Capital for Value Creation and Social Impact: The Interpretation of the IR’s HC Definition

Cisi, Maurizio; Centrone, Francesca Alice

doi:10.3390/su13136989

Cited by 9 publications

(5 citation statements)

References 82 publications

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“…Furthermore, as evident in the literature, the above previous studies examine motivations of intellectual capital or sustainability reporting (Bellringer et al ., 2011; Nielsen et al ., 2016). Only a few studies address HC as a standalone practice (Cisi and Centrone, 2021), which limits a thorough understanding of HC complexities.…”

Section: Literature Reviewmentioning

confidence: 99%

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Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital

Perera

Rainsbury

2023

QRAM

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Purpose This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information. Design/methodology/approach The authors use semi-structured interviews of senior bank employees at eight large New Zealand banks. They analyse the managers’ views using a constructive mapping of responses applying Carney’s ladder of analytical abstraction. The findings are interpreted from a stakeholder theory perspective. Findings The authors find that the New Zealand banks report on HC to manage reputation, strengthen employee relationships and achieve competitive advantages. The results suggest that banks engage in opportunistic reporting to distract external stakeholders while advancing their interests. Research limitations/implications The study will guide researchers in the use of Carney’s ladder of analytical abstraction in analysing qualitative data. Practical implications This study provides insights for businesses to improve the consistency and quality of HC reporting and ensure that the information needs of broader stakeholder groups are met. Originality/value Some previous voluntary reporting studies analyse their data using inductive analysis. The authors use Carney’s ladder of analytical abstraction as a framework to guide our inductive analysis.

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Section: Literature Reviewmentioning

confidence: 99%

“…This suggests that organisations’ motivation for reporting remains an area of further research. A few studies address HC as a standalone practice (Cisi and Centrone, 2021), limiting the understanding of why organisations report on HC; therefore, we contribute to the literature by providing New Zealand evidence on why banks report on HC.…”

Section: Introductionmentioning

confidence: 99%

Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital

Perera

Rainsbury

2023

QRAM

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“…The research on the topic of intellectual capital in the modern sense and conditions is largely limited by the difficulty of its measuring and evaluating [13,14]. At the same time, many scientific studies mainly bind intellectual capital with intangible assets and the implementation of innovative potential [15,16].…”

Section: Literature Reviewmentioning

confidence: 99%

Mathematical Modeling of Intellectual Capital and Business Efficiency of Small and Medium Enterprises

et al. 2021

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Our paper aims at testing the impact of separate elements of the intellectual capital (IC) represented for instance by the human, structural, and customer capital, on the functioning and performance of the small and medium-sized enterprises (SMEs) using mathematical modeling. We assess the intellectual capital with respect to the resource-based view theory. Our study is based on the data obtained from the 206 surveys with the representatives of small and medium-sized enterprises from Commonwealth of Independent States (CIS) countries. We employed a mathematical modeling approach as well as the SPSS application package in order to test our hypotheses about the influence of intellectual capital on the enterprise’s efficiency. Our results helped us to determine that the concept of intellectual capital is practically not used in the management of small and medium-sized enterprises in CIS countries. It becomes apparent that individual techniques for managing intellectual resources can only be identified intuitively, based on an in-depth analysis of the current tasks facing managers. These findings confirmed the positive impact of intellectual capital on the performance of small and medium-sized enterprises in the conditions of the economies in transition represented hereinafter in our paper by CIS countries, but only with the availability of financial resources and with some important reservations.

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“…Internal producers of the third sector platform in this study consistently referred positively to a set of internal values and principles, and at the same time were highly engaged with the welfare of external stakeholders in the community. Consistent with co-operatives this coherent group of producers showed a heightened awareness of their internal and external values, and prioritised relationships with key stakeholders (Cisi and Centrone, 2021). This non-profit digital education platform was not only focused on providing basics skills to a global online audience but providing education locally in schools and other face to face learning environments.…”

Section: Communitymentioning

confidence: 82%

“…A core co-operative workforce enjoying security of employment and co-operative based rewards, offers stability and freedom for members to focus on issues beyond their immediate roles within a platform but also broader societal issues (Wren, 2020), an incentive to focus on education and training (Burdin, 2014) and co-operative principles (Piasecki, 2021). A platform with regional teams of co-operators within an education focused environment is more likely to provide the conditions needed to align member and non-member interest in cultivating co-operative principles (Cisi and Centrone, 2021).…”

Section: Co-operative Principlesmentioning

confidence: 99%

Valuing co-operation: motivation and reward for producers of education platform content

Connolly

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The seed of this research comes from a desire to understand alternative routes to building sustainable online businesses, where workers are at the heart of planning, control and decision making. To challenge the dominance of global players on the internet, businesses underpinned by neoliberal thought. The purpose of this thesis is to assist in filling the void in the current literature with regard to the motivation and reward for individual producers of education videos for online platforms, to explore the value of co-operation amongst producers, and the potential role of co-operative principles. An inductive, qualitative, interpretive approach was used to gather empirical data on individual producers. Online semi-structured interviews were carried out with twenty producers within three comparative case studies: internal (employed), external (self-employed) and co-producers (employed or self-employed). Critical Systems Theory provided the authenticity to question producers’ perceptions of existing systems and the paradigm out of which platforms and producers operate. A methodological contribution comes from utilising Meadows’ taxonomy of systemic intervention points as a theoretical framework to identify potential system levers in reward systems. This research provides insights into what workers value in a platform relationship and the implications of this for reward systems. The research identified distinct motivators and reward management practices specific to producer groups, as well as underlying features that were common across all producer groups. If new systems are to challenge the existing stranglehold of venture capitalist backed platforms they will benefit from open platform membership, worker participation in both systems development and reward ownership, and worker autonomy and independence. This research provides a scope for change, so that individual content producers can see for themselves the possibilities to self-organise into new forms. A limitation of this research is that data collected was based on the perspectives of individual producers, future research could include other actors to provide a rich picture of platform systems. It also does not fully address the capital problem of how to finance internet based businesses, but with worker-centric platform businesses there is a foundation for research into the integration of existing multistakeholder models

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The Human Capital for Value Creation and Social Impact: The Interpretation of the IR’s HC Definition

Cited by 9 publications

References 82 publications

Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital

Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital

Mathematical Modeling of Intellectual Capital and Business Efficiency of Small and Medium Enterprises

Valuing co-operation: motivation and reward for producers of education platform content

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