Towards ‘An Intellectual Capital-Based View of the Firm’: Origins and Nature

Castro, Gregorio Martín de; Delgado‐Verde, Miriam; López‐Sáez, Pedro; López, José Emilio Navas

doi:10.1007/s10551-010-0644-5

Cited by 306 publications

(276 citation statements)

References 42 publications

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“…This link between strategy and disclosure is important as it helps us better understand and explain changes in the emphasis of IC reporting over time and, also the need to contextualise company specific IC related disclosure reflective of the prevailing corporate strategy. Cohen et al (2014) referred to the "close conceptual relation" (page 297) between IC and strategy which has motivated other researchers to call for a more systematic empirical IC analysis (Martin-de-Castro et al, 2011;Reed et al, 2006). Further, by its longitudinal nature, this study also responds to Campbell and Rahman (2010), who called for research to more fully explore the complexity of IC reporting over time.…”

Section: Introductionmentioning

confidence: 89%

Intellectual capital reporting, leadership and strategic change

Slack

Munz

2016

Journal of Applied Accounting Research

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The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. Intellectual capital reporting, leadership and strategic change. AbstractPurpose A change in leadership can signal a shift in corporate strategy to drive future value creation. To help achieve this, a different emphasis may be placed upon the intellectual capital (IC) resources within the organisation. This research examines the changes in volume, composition and emphasis of IC disclosure in annual reports mapped against the reorientation of corporate strategy and associated leadership change.Design/methodology/approach A longitudinal period of over three decades (1979 to 2010) is examined. Adopting a case based approach, Daimler AG is purposively selected for this research having a number of distinct changes in strategy over the period, reflective of leadership change. Using content analysis, annual report IC related disclosures (structural, relational and human capital) by Daimler AG are examined, by category and more detailed sub-categories, against corporate strategy. FindingsThe composition and emphasis of IC disclosures found in the annual reports changes over the longitudinal period and is reflective of the prevailing corporate strategy at that time. There were four identified periods of strategy, each associated with leadership change. The prevalence and qualitative focus of IC disclosures relevant to each period reflects the importance of respective IC components in corporate value creation. Research limitations/implicationsThe research is based on annual report IC disclosures within one case company and hence reflect the messages conveyed by that company over the longitudinal period. Additionally, we recognise that the annual report is only one source of corporate information, but as a historic record it serves to consistently capture management disclosure over a long time period. Future research, adopting an econometric approach, could further test the linkages between leadership change, strategic shift and IC related disclosure. Practical implicationsThe research reveals how IC related disclosure shifts to reflect leadership and strategic change within a case company. Through such disclosure, we are able to gain greater insight into how a specific business seeks to create value drawing on the components of IC underpinning corporate strategy. Originality/valueThe research provides new insights into IC disclosure by mapping its content and emphasis against changes in corporate strategy. This has contemporary significance due to the wider disclosure debate concerning strategy a...

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Section: Introductionmentioning

confidence: 89%

Intellectual capital reporting, leadership and strategic change

Slack

Munz

2016

Journal of Applied Accounting Research

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“…By the way human capital can minimize decision making mistakes so increase innovation performance (Luthans and __________________________________________________________________________________ 149 Youssef, 2004). Martín-de-Castro and friends (2011) claimed that "High-quality talents with good education and sophisticated skills can develop increased cognitive abilities, leading to more productive and efficient activity to improve their job performance, which helps enterprises have better entrepreneurial judgment, run business more smoothly and ultimately improve the firm's innovative performance" (Martín-de-Castro et al, 2011).…”

Section: Human Capital and Educationmentioning

confidence: 99%

Innovation Factors in Service Industry and Knowledge Based Economy

Bayarçelik¹,

Taşel

Apak

2016

Pressacademia

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Innovation has become one of the most important driver of today's service industry, which plays a key role in knowledge-based economy. In literature generally researches have been emphasized on innovation determinants on manufacturing industry and less concentration on service innovation factors. So this study aims to find out innovation decision factors in service industry by using DEMATEL method. The method was used to analyze the causal relationships and prioritize the importance of innovation factors in logistics industry by applying questionnaire to logistics professionals. Research findings show that research and development is the most important criteria for logistics industry, which also affects knowledge-based economy.

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“…Castro, Delgado Verde, López Sáez y Navas López (2011) opinan que los elementos intangibles constituyen factores cruciales para conseguir beneficio y rendimiento a largo plazo por parte de las organizaciones.…”

Section: Y Martín Deunclassified

“…De hecho, destacamos el interés empresarial por considerar el conocimiento como uno de los principales elementos de la organización para mejorar su eficiencia y eficacia e identificarlo como creador de ventaja competitiva en el mercado (Martín de Castro et al, 2011;Tomé & González Loureiro, 2012). La innovación como intangible clásico posibilita que las empresas intensivas en esta forma de capital intelectual desarrollen iniciativas para su gestión desde momentos tempranos, justificando por este motivo su interés hacia los intangibles (Nomen, 2005;Tejedo, 2011;Dermatini & Paolini, 2013).…”

Section: Standfield (2002 Page 45) Recoge La Definición Que El Interunclassified

A historical and descriptive review of the pioneer companies in the intangible management

Polo

Rodríguez

2014

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ResumenObjeto: La importancia y trascendencia de los elementos intangibles en los últimos años parece algo incuestionable para el entorno empresarial actual pero sí resulta cuestionable por qué no todas las empresas, dependiendo de su naturaleza, están abordando su tratamiento. Tratando de explicar desde el pasado la situación actual, nos centraremos en analizar el papel que las empresas han desempeñado en tal evolución. Diseño/metodología: Se procederá a efectuar en un primer momento una revisión teórica de los orígenes del interés empresarial hacia elementos intangibles así como en segundo lugar un análisis de los motivos que argumentan tales empresas pioneras para abordar la gestión de estos elementos a través del estudio de casos. Aportaciones y resultados:Nuestros resultados corroboran tanto la existencia de una apuesta heterogénea entre las empresas pues observamos el predominio de asesorías y sociedades intensivas en conocimiento o tecnológicas, todas ellas de gran dimensión, como la existencia de diferentes motivos para el inicio de esta gestión de lo intangible entre los que sobresale el papel de comunicar a sus diferentes grupos de interés un capital no reconocido contablemente.Limitaciones: Sólo se han tratado aquellos casos de empresas pioneras más representativos a nivel internacional, por tal motivo consideramos necesario en un futuro la ampliación de los casos estudiados.-125-

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Towards ‘An Intellectual Capital-Based View of the Firm’: Origins and Nature

Abstract: intellectual capital, knowledge management, human capital, relational capital, state of the art,

Cited by 306 publications

References 42 publications

Intellectual capital reporting, leadership and strategic change

Intellectual capital reporting, leadership and strategic change

Innovation Factors in Service Industry and Knowledge Based Economy

A historical and descriptive review of the pioneer companies in the intangible management

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