scholarly journals A study of knowledge use effectiveness in IS department–A human agency perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tung-Ching Lin ◽  
Christina Ling-Hsing Chang ◽  
Tsai-Ting Tseng
Keyword(s):  
Agency Theory ◽  
Intellectual Capital ◽  
Human Agency ◽  
Positive Influence ◽  
Research Model ◽  
Knowledge Use ◽  
Content Type ◽  
Knowing That ◽  
Technology Changes ◽  
Knowledge Usage

PurposeInformation technology changes rapidly, and the market trend flow changes even faster. The information systems (IS) department in a technological oriented environment has to ensure that the plans or solutions made by the IS department can align with organizational strategy to avoid resources waste, and adaptability is a crucial issue for an IS department too. This study believes that adaptability and alignment of the IS department are ambidexterity. The concept of knowledge use effectiveness (KUE), based on the human agency theory, proposed a research model mainly founded on intellectual capital, human agency theory, and contextual ambidexterity, and used intellectual capital (including human, structure and relational capital) as a framework to find the antecedents of knowledge usage.Design/methodology/approachThis study conducts an empirical research method and collects 150 valid cases from the IS department employees in Taiwan.FindingsThe results of this study are: (1) KUE in an IS department significantly improves the ambidexterity; (2) intellectual capital has a positive influence on KUE; (3) despite human capital having no influence on iteration, iterational KUE has no influence on adaptability.Originality/valueFor academics, this study has developed KUE through a novel perspective and uses the concept of the human agency to articulate the characteristic of KUE, and thus has combined the intellectual capital, human agency and contextual ambidexterity into a research model. For managers, they should learn that KUE has a positive effect on the IS department ambidexterity, composed of alignment and adaptability. By knowing that, they can understand the concrete elaboration of KUE much better. Therefore, enhancing the process of knowledge usage can be a practical and useful way of improving an IS department performance.

How does cluster location and intellectual capital impact entrepreneurial success within high-growth firms?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yama Temouri ◽  
Vijay Pereira ◽  
Glenn W. Muschert ◽  
Vikash Ramiah ◽  
Michael Babula
Keyword(s):  
Knowledge Management ◽  
Intellectual Capital ◽  
High Growth ◽  
Probit Model ◽  
Positive Influence ◽  
Research Model ◽  
Entrepreneurial Success ◽  
Content Type ◽  
Cluster Membership ◽  
Growth Firms

PurposeThe purpose of this paper is to examine the role of intellectual capital and knowledge management in the entrepreneurial success of firms through a research model which is subsequently tested empirically.Design/methodology/approachThe paper utilises the knowledge-based perspective to formulate three sets of hypotheses which the authors subsequently test in the empirical analysis on data derived from the Orbis database, which includes over 1-million data points from approximately 240,000 firms across 174 geographic subdivisions of economic regions in 14 European countries, from 2010 to 2013. The analysis utilises probit model regressions on the likelihood of becoming a high-growth firms (HGF), in the presence of a number of control factors including firm age, firm size, tangible assets, foreign ownership, competitiveness (via Herfindahl index), return on assets, industry sector and country location.FindingsFindings from our analysis suggest that investments in intangible assets and generating patents from research and development (R&D) efforts is positively related to the likelihood of becoming a HGF. In addition, cluster membership seems to be a positive influence on becoming a HGF, however the moderating impact of intangible investments and patents is less clear in clusters.Research limitations/implicationsThe authors highlight the mixed effects from cluster membership and the beneficial impact from intellectual capital and knowledge management in achieving high growth firm status.Originality/valueThe authors derive and test our research model, which outlines the interrelationship of the various factors leading to firms becoming high-growth firms. The results suggest that there may be further fruitful ground for future investigation in the intersections of knowledge management and intellectual capital concepts within entrepreneurial contexts.

Drivers for voluntary intellectual capital reporting based on agency theory

2019 ◽  
Vol 20 (2) ◽  
pp. 264-281 ◽  
Author(s):  
Viktoria Goebel
Keyword(s):  
Propensity Score ◽  
Agency Theory ◽  
Propensity Score Matching ◽  
Intellectual Capital ◽  
Integrated Reporting ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications ◽  
Management Report

PurposeThe purpose of this paper is to investigate the drivers for voluntary intellectual capital (IC) reporting based on agency theory. This study responds to calls for critical investigations of IC reporting utilising Goebel’s (2015a) IC measuring approach to investigate the role of IC value and mispricing for IC reporting.Design/methodology/approachA mandatory management report offers a unique research setting in Germany. The content analysis results of 428 German management reports are used in a regression analysis with leverage, ownership diffusion, IC value and mispricing. Additionally, a propensity score matching approach examines the relationship between IC reporting and IC value.FindingsThe regression results show that companies use voluntary IC reporting to encounter mispricing. IC reporting is negatively associated with leverage, whereas ownership diffusion and IC value show no significant results. The propensity score matching approach is also not significant.Research limitations/implicationsThis study contributes to strengthening and testing agency theory for IC reporting. As mispricing is identified to play an important role for IC reporting, IC research should account for mispricing.Practical implicationsThe findings suggest to reopen a discussion on the declared aims of the German management report and the international integrated reporting model to provide information on value creation, as IC value shows no link to IC reporting.Originality/valueThis study innovatively links IC reporting to IC value and mispricing to investigate drivers for voluntary IC reporting.

scholarly journals ICD corporate communication and its determinants: evidence from Italian listed companies’ websites

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giuseppe Nicolò ◽  
Natalia Aversano ◽  
Giuseppe Sannino ◽  
Paolo Tartaglia Polcini
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Listed Companies ◽  
Ordinary Least Squares ◽  
Positive Influence ◽  
Annual Reports ◽  
Narrative Form ◽  
Least Squares Regression ◽  
Content Type ◽  
Corporate Resources

Purpose This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to identify possible determinants of the extent and type of intellectual capital disclosure (ICD) practiced by Italian listed companies via the Web. Design/methodology/approach A content analysis is conducted to investigate the extent and type of online ICD provided through websites by a sample of 117 Italian listed companies. Two multivariate ordinary least squares regression models are applied to estimate the associations proposed in the research hypotheses. Findings The results show that Italian listed companies are exploiting the potential of websites to satisfy the information needs of investors and other stakeholders in relation to strategic IC-based corporate resources, with a particular focus on external capital. For the most part, ICD is conveyed in narrative form. Moreover, while the size and board independence positively affect both the extent and type of ICD, profitability exerts a positive influence only on the extent of online ICD. Originality/value Unlike previous ICD studies, which focussed on annual reports, this study explores an emerging and innovative tool to convey ICD, namely, the website. In today’s world, websites are considered to be the most expedient and effective tools for sharing and transmitting information, including IC; they are a vehicle that can shift the IC focus from the organisation to the wider ecosystem.

Personal welfare and intellectual capital: the case of football coaches

2014 ◽  
Vol 15 (1) ◽  
pp. 189-202 ◽  
Author(s):  
Eduardo Tomé ◽  
Iuliia Naidenova ◽  
Marina Oskolkova
Keyword(s):  
Intellectual Capital ◽  
Least Squares Method ◽  
Core Competencies ◽  
Ordinary Least Squares ◽  
Positive Influence ◽  
Content Type ◽  
Football Coaches ◽  
Proxy Indicators ◽  
Personal Welfare ◽  
Ordinary Least Squares Method

Purpose – The purpose of this paper is to present a framework that helps to analyze the dependence between personal welfare and individual (personal) intellectual capital (IIC). The authors also introduce the system of proxy indicator for personal intellectual capital (IC) of football coaches. Design/methodology/approach – This paper employs the idea that personal welfare depends on personal IC, particularly, talent. That is why initially the literature analysis of welfare phenomenon was provided. Then the system of available proxy indicators of football coaches’ IC was designed. To achieve the purpose a linear function is estimated with the help of ordinary least squares method. Findings – The chosen set of IC proxy indicators explain the significant part of coaches’ salary. Such proxies as improvement in the championship table and coach's image in media have a significant and positive influence on coach's salary. Whereas, lowering the position of the club does not considerably affect the coach's wealth. A clubs’ financial capacities and budget also influences coaches’ salaries. Research limitations/implications – Traditional limitation of proxy indicators-based studies is connected with their eligibility and complexity. Practical implications – The possibility to codify IC of a person enables to analyze core competencies necessary in a particular activity or profession for success achievement. Moreover a policy of inequality reduction should take into account that intangible assets are at the base of those persons wealth. Originality/value – This is the first paper that employs IC concept to people wealth while previous literature is dedicated to companies’ or countries’ IC.

scholarly journals Effects of team unlearning on employee creativity

2018 ◽  
Vol 30 (7) ◽  
pp. 531-544 ◽  
Author(s):  
Makoto Matsuo
Keyword(s):  
Design Methodology ◽  
Positive Influence ◽  
Research Model ◽  
Employee Creativity ◽  
Manufacturing Firm ◽  
Content Type ◽  
Mediating Role ◽  
The Relationship ◽  
Practical Implications

Purpose Although unlearning is considered an essential step for creativity, little is known about the relationship between team unlearning and employee creativity. The purpose of this study was to investigate the mediating role of individual reflection between team unlearning and employee creativity. Design/methodology/approach The research model was tested using multisource survey data from 164 employees in 28 teams at a manufacturing firm and a service firm. Findings The results of the multilevel analyses indicated that team unlearning had a positive influence on supervisor-rated employee creativity, fully mediated by individual reflection. Practical implications It should be noted that employee creativity is not automatically enhanced through team unlearning. Managers should encourage members to reflect on their work practices following team-unlearning exercises for the purpose of enhancing their creativity. Originality/value The findings contribute to the existing literature by demonstrating that reflective practices play significant roles in linking team unlearning with employee creativity. This study explored preceding literature examining employee creativity in terms of the unlearning process.

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

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlo Torre ◽  
Aurelio Tommasetti ◽  
Gennaro Maione
Keyword(s):  
Firm Performance ◽  
Intellectual Capital ◽  
Employee Satisfaction ◽  
Structural Equation ◽  
Positive Influence ◽  
Equation Model ◽  
Three Dimensions ◽  
Local Health ◽  
Content Type ◽  
Employees Satisfaction

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.

Determinants of online intellectual capital disclosure by Spanish local governments

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yolanda Ramírez ◽  
Ángel Tejada ◽  
María Pilar Sánchez
Keyword(s):  
Social Media ◽  
Local Government ◽  
Intellectual Capital ◽  
Local Governments ◽  
Positive Influence ◽  
Online Information ◽  
Content Type ◽  
Body Of Knowledge ◽  
Regression Techniques ◽  
High Level

PurposeThis paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.Design/methodology/approachThe study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.FindingsFindings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.Practical implicationsThis paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.Originality/valueThis paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

Knowledge sharing, intellectual capital and firm performance

2014 ◽  
Vol 52 (2) ◽  
pp. 230-258 ◽  
Author(s):  
Zhining Wang ◽  
Nianxin Wang ◽  
Huigang Liang
Keyword(s):  
Firm Performance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Operational Performance ◽  
Relational Capital ◽  
Research Model ◽  
Content Type ◽  
Technology Firms ◽  
High Technology Firms

Purpose – The aim of this paper is to investigate the impact of knowledge sharing (KS) on firm performance and the mediating role of intellectual capital (IC). Design/methodology/approach – A research model was developed based on prior KS and IC studies. A survey was administered to a sample of high technology firms in China and 228 usable responses were collected. Structural equation modeling (SEM) was employed to test the research model. Findings – Tacit KS significantly was found to contribute to all three components of IC, namely human, structural and relational capital, while explicit KS only has a significant influence on human and structural capital. Human, structural and relational capital, enhance both operational and financial performance of firms. The effect of KS on firm performance is mediated by IC. Explicit KS has a greater effect on financial performance than operational performance, whereas tacit KS has a greater impact on operational performance than financial performance. Research limitations/implications – The sample of high technology firms in China might limit the generalization of the findings. Nonetheless, this study takes its lead from and extends prior research, thus providing a deepened understanding of the role of KS in organizational settings. Practical implications – The paper suggests that managers can enhance firm performance by enhancing their KS and IC. Managers can develop corresponding strategies based on the findings to achieve their specific performance goals. Originality/value – This is one of the first papers to examine how KS contributes to firm performance through the mediation of IC. It will add significant value for organizations trying to enhance their performance though KS practices.

Knowledge management and value creation in the post-crisis banking system

2019 ◽  
Vol 23 (2) ◽  
pp. 263-278 ◽  
Author(s):  
Francesco Campanella ◽  
Armand Derhy ◽  
Francesco Gangi
Keyword(s):  
Competitive Advantage ◽  
Intellectual Capital ◽  
Value Creation ◽  
Knowledge Creation ◽  
Economic Value ◽  
Banking System ◽  
Positive Influence ◽  
Content Type ◽  
Creation Process ◽  
The Relationship

Purpose This paper aims to demonstrate the existence of a relationship between the knowledge creation process and competitive advantage in the banking system. The framework of knowledge creation processes adopted in this research is the spiral of knowledge proposed by Nonaka and Takeuchi (1995). The concept of competitive advantage is limited to the measurement of economic value by adopting methods that compare the financial performance of the banks with related markets. The objective of this research is to answer the following research question: Which factors of the spiral of knowledge are relevant for increasing a bank’s economic value? Design/methodology/approach The sample used for this empirical research is composed of 960 banks operating in 24 countries. The sample was analyzed from 2012 to 2015 and includes 3,840 observations. Regarding the methodology, hypothesis demonstration was carried out using a panel analysis (generalized least squares regression) on a set of variables. Findings The results show that Nonaka and Takeushi’s spiral of knowledge has a positive influence on value creation in the banking system. However, not all factors of the four modalities of converting tacit knowledge into explicit knowledge and vice versa have a positive influence on the economic value of banks. Therefore, by excluding factors that have a negative influence or are not significant, it is possible to formulate an empirical model that illustrates the relationship between the spiral of knowledge and the economic value of banks. Originality/value There is a lack of studies on the knowledge creation process in the banking system because most of the research is geographically limited, and empirical tests are performed on small samples. Second, generally, these studies are limited to the relationship between intellectual capital and bank performance measured by accounting ratios. However, intellectual capital is only one component of the broader concept of knowledge. This research uses a large and geographically diverse sample and studies the relationship between the spiral of knowledge and economic value, which is measured by various financial techniques.

Subjective well-being, knowledge sharing and individual innovation behavior

2017 ◽  
Vol 38 (8) ◽  
pp. 1110-1127 ◽  
Author(s):  
Juanru Wang ◽  
Jin Yang ◽  
Yajiong Xue
Keyword(s):  
Knowledge Sharing ◽  
Absorptive Capacity ◽  
Management Practices ◽  
Well Being ◽  
Positive Influence ◽  
Subjective Well Being ◽  
Research Model ◽  
Content Type ◽  
Effective Role ◽  
Innovation Behavior

Purpose The purpose of this paper is to investigate the effect of subjective well-being on individual innovation behavior. The authors propose that such effect is mediated by knowledge sharing, and individual absorptive capacity moderates the relationship between knowledge sharing and innovation behavior. Design/methodology/approach A research model was developed. Survey data were based on a sample of 220 employees from 20 enterprises in China. Hierarchical multiple regression analyses and bootstrap approach were applied to test the research model. Findings Subjective well-being has significantly positive influence on individual innovation behavior, and this effect is mediated by knowledge sharing. Furthermore, absorptive capacity moderates the mediated relationships between subject well-being and individual innovation behavior via knowledge sharing. Practical implications This research sheds light on an effective role to promote individual innovation behavior in management practices. It suggests that harmonious atmosphere, communication platform, and well-established learning plans can be cultivated to enhance individual innovation ability. Originality/value This research discusses the antecedent of innovation behavior from the viewpoint of individual psychology, and identifies the different roles of knowledge sharing and absorptive capacity on individual innovation behavior.

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