Toward an intellectual capital cyber security theory: insights from Lebanon

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Puzant Balozian ◽  
Dorothy Leidner ◽  
Botong Xue
Keyword(s):  
Information Systems ◽  
Intellectual Capital ◽  
Cyber Security ◽  
Theory Building ◽  
Content Type ◽  
Systems Security ◽  
Research Article ◽  
Compliance Behavior ◽  
Security Compliance ◽  
Practical Implications

PurposeIntellectual capital (IC) cyber security is a priority in all organizations. Because of the dearth in IC cyber security (ICCS) research theories and the constant call to theory building, this study proposes a theory of ICCS drawing upon tested empirical data of information systems security (ISS) theory in Lebanon.Design/methodology/approachAfter a pilot test, the authors tested the newly developed ISS theory using a field study consisting of 187 respondents, representing many industries, thus contributing to generalizability. ISS theory is used as a proxy for the development of ICCS theory.FindingsBased on a review of the literature from the past three decades in the information systems (IS) discipline and a discovery of the partial yet significant relevance of ISS literature to ICCS, this study succinctly summarized the antecedents and independent variables impacting security compliance behavior, putting the variables into one comprehensive yet parsimonious theoretical model. This study shows the theoretical and practical relevancy of ISS theory to ICCS theory building.Practical implicationsThis paper highlights the importance of ISS compliance in the context of ICCS, especially in the area of spoken knowledge in environments containing Internet-based security devices.Originality/valueThis research article is original, as it presents the theory of ICCS, which was developed by drawing upon a comprehensive literature review of the IS discipline and finding the bridges between the security of both IS and IC.

Enhancing cyber security behavior: an internal social marketing approach

2019 ◽  
Vol 28 (2) ◽  
pp. 133-159
Author(s):  
Hiep Cong Pham ◽  
Linda Brennan ◽  
Lukas Parker ◽  
Nhat Tram Phan-Le ◽  
Irfan Ulhaq ◽  
...  
Keyword(s):  
Social Marketing ◽  
Cyber Security ◽  
Marketing Mix ◽  
User Engagement ◽  
Product Price ◽  
Content Type ◽  
Compliance Behavior ◽  
Security Compliance ◽  
The Impact ◽  
Marketing Approach

Purpose Understanding the behavioral change process of system users to adopt safe security practices is important to the success of an organization’s cybersecurity program. This study aims to explore how the 7Ps (product, price, promotion, place, physical evidence, process and people) marketing mix, as part of an internal social marketing approach, can be used to gain an understanding of employees’ interactions within an organization’s cybersecurity environment. This understanding could inform the design of servicescapes and behavioral infrastructure to promote and maintain cybersecurity compliance. Design/methodology/approach This study adopted an inductive qualitative approach using in-depth interviews with employees in several Vietnamese organizations. Discussions were centered on employee experiences and their perceptions of cybersecurity initiatives, as well as the impact of initiatives on compliance behavior. Responses were then categorized under the 7Ps marketing mix framework. Findings The study shows that assessing a cybersecurity program using the 7P mix enables the systematic capture of users’ security compliance and acceptance of IT systems. Additionally, understanding the interactions between system elements permits the design of behavioral infrastructure to enhance security efforts. Results also show that user engagement is essential in developing secure systems. User engagement requires developing shared objectives, localized communications, co-designing of efficient processes and understanding the “pain points” of security compliance. The knowledge developed from this research provides a framework for those managing cybersecurity systems and enables the design human-centered systems conducive to compliance. Originality/value The study is one of the first to use a cross-disciplinary social marketing approach to examine how employees experience and comply with security initiatives. Previous studies have mostly focused on determinants of compliance behavior without providing a clear platform for management action. Internal social marketing using 7Ps provides a simple but innovative approach to reexamine existing compliance approaches. Findings from the study could leverage proven successful marketing techniques to promote security compliance.

Intellectual capital disclosure on Twitter – empirical evidence from the world’s largest companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Łukasz Bryl ◽  
Justyna Fijałkowska ◽  
Dominika Hadro
Keyword(s):  
Social Media ◽  
Intellectual Capital ◽  
Recent Literature ◽  
Future Research ◽  
Corporate Disclosure ◽  
Content Type ◽  
Management Philosophy ◽  
Business Units ◽  
Structural Capital ◽  
Practical Implications

Purpose This study aims to examine intellectual capital disclosure (ICD) on Twitter by 60 of the world’s largest companies and explains the main themes communicated to stakeholders. The second objective is to determine which topics provoke most stakeholders’ reactions. Design/methodology/approach The authors perform content analysis on more than 42,000 tweets to examine ICD practices along with the reactions of stakeholders in the form of retweets and “favorites” toward the information disclosed. Findings Intellectual capital (IC) is an important theme in corporate disclosure practices, as more than one-third of the published tweets refer to IC. The world’s largest companies focus on relational capital information, followed by human and structural capital. The main IC themes disclosed were management philosophy, corporate reputation and business partnering. Tweets related to IC are of greater interest to stakeholders than other tweets and provoke more reactions. There is no complete consistency between the topics most intensively disclosed by companies and those that elicit the most vivid responses from the addressees. Practical implications This study offers an understanding of the world’s largest companies’ practices that refer to ICD via social media and has implications for organizations in the creation and use of communication channels when developing a dialogue with stakeholders on topics regarding IC that may lead to better management of IC performance. Originality/value This paper is a response to the call for studies on ICD via social media, which is strongly highlighted in the recent literature concerning future research on IC and until now was almost absent in the field of business units. This research provides in-depth insights into the use of Twitter to disclose IC elements and indicates which fields and topics of this disclosure provoke stakeholders’ reactions, which is a novelty in ICD studies.

Building a new resilience

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Buell Hirsch
Keyword(s):  
Cyber Security ◽  
Design Methodology ◽  
Business Leaders ◽  
Human Potential ◽  
Global Business ◽  
Content Type ◽  
Business System ◽  
New Business ◽  
Practical Implications

Purpose The purpose of the viewpoint is to examine the various ways in which the pandemic has exposed structural vulnerabilities in global business infrastructures that have long existed and been long ignored. It urges business leaders not to return to a “new normal” but make fundamental changes to ensure that their businesses are truly resilient and can withstand future threats more effectively. Design/methodology/approach The viewpoint looks at the various kinds of vulnerability to which businesses are exposed – such as supply chain, human capital, cyber security and climate change – and proposes ways to ensure that businesses, as well as shareholders and government entities work together to build true resilience. Findings At its core, the viewpoint exposes the various ways in which businesses have turned a blind eye to vulnerabilities that have always lurked just below the surface and suggests. The argument is that to secure the long-term future of our global business system, we can no longer remain oblivious to fundamental weaknesses in our infrastructures. Research limitations/implications The viewpoint looks selectively at the available data and is, therefore, by definition, subjective and non-comprehensive. Practical implications If businesses and shareholders truly take the recommendations of this viewpoint to heart, we can build a more resilient future through long-term investments in risk management infrastructures of all kinds that will secure a more prosperous and stable future. Social implications Developing a more resilient and stable global business infrastructure will help reduce the business volatility deriving from last minute responses to predictable threats. This will, in turn, help provide more stable, fulfilling employment, especially in developing countries that will act as a fly wheel for the secure development of human potential around the world. Originality/value While there has been much speculation of what the “new business normal” will look like once the pandemic has been conquered, this is, the author believes, the first piece to look concretely on how we can not only “build back better” but build back more soundly for the long term.

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.

Intellectual capital in family firms: human capital identification and measurement

2015 ◽  
Vol 16 (1) ◽  
pp. 199-223 ◽  
Author(s):  
Enrique Claver-Cortés ◽  
Patrocinio Carmen Zaragoza-Sáez ◽  
Hipólito Molina-Manchón ◽  
Mercedes Úbeda-García
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Family Firms ◽  
Balance Sheet ◽  
Research Approach ◽  
Competitive Advantages ◽  
Content Type ◽  
Starting Point ◽  
Practical Implications

Purpose – Based on the literature devoted to family firms and the intellectual capital-based view of the firm, the purpose of this paper is not only to identify the most important human capital intangibles owned by family firms but also to show a number of indicators that can help measure them. Design/methodology/approach – A qualitative case-study-based research approach was adopted taking as reference: 25 family firms belonging to different sectors; previous works existing in the literature; and the intellectus model. Findings – The present study identifies ten intangibles associated with the human capital of family firms and shows 60 indicators that can be used to measure them. It additionally provides empirical evidence and gives examples of these intangibles through the analysis of 25 international family firms. Research limitations/implications – The difficulty in collecting all the human capital intangibles of family firms; the problems associated with the creation of accurate indicators; and those specific to the research methodology adopted. Practical implications – Identifying the human capital intangibles of family firms and their indicators can help managers become aware of their importance, and this will consequently help them improve their management. This could be an interesting starting point to value these intangibles in the balance sheet as well as to draw comparisons between family and non-family organisations. Originality/value – The framework provided by family firms sheds light on several intangibles specific to these firms – precisely for their condition as “family” firms. Those intangibles – human capital intangibles being especially highlighted in this study – provide the basis for the achievement of competitive advantages.

A framework for designing retrieval effectiveness studies of library information systems using human relevance assessments

2017 ◽  
Vol 73 (3) ◽  
pp. 509-527 ◽  
Author(s):  
Christiane Behnert ◽  
Dirk Lewandowski
Keyword(s):  
Information Systems ◽  
Digital Libraries ◽  
Web Search ◽  
Public Access ◽  
First Century ◽  
Content Type ◽  
Modern Library ◽  
Retrieval Effectiveness ◽  
Effectiveness Studies ◽  
Practical Implications

Purpose The purpose of this paper is to demonstrate how to apply traditional information retrieval (IR) evaluation methods based on standards from the Text REtrieval Conference and web search evaluation to all types of modern library information systems (LISs) including online public access catalogues, discovery systems, and digital libraries that provide web search features to gather information from heterogeneous sources. Design/methodology/approach The authors apply conventional procedures from IR evaluation to the LIS context considering the specific characteristics of modern library materials. Findings The authors introduce a framework consisting of five parts: search queries, search results, assessors, testing, and data analysis. The authors show how to deal with comparability problems resulting from diverse document types, e.g., electronic articles vs printed monographs and what issues need to be considered for retrieval tests in the library context. Practical implications The framework can be used as a guideline for conducting retrieval effectiveness studies in the library context. Originality/value Although a considerable amount of research has been done on IR evaluation, and standards for conducting retrieval effectiveness studies do exist, to the authors’ knowledge this is the first attempt to provide a systematic framework for evaluating the retrieval effectiveness of twenty-first-century LISs. The authors demonstrate which issues must be considered and what decisions must be made by researchers prior to a retrieval test.

The financial impacts of information systems security breaches on publicly traded companies: reactions of different sectors

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cansu Tayaksi ◽  
Erhan Ada ◽  
Yigit Kazancoglu ◽  
Muhittin Sagnak
Keyword(s):  
Information Systems ◽  
Negative Impact ◽  
Abnormal Returns ◽  
Information Systems Security ◽  
Content Type ◽  
Publicly Traded Companies ◽  
Security Breaches ◽  
Systems Security ◽  
Significant Negative Impact ◽  
Financial Impacts

PurposeToday, information systems and technology provides a wide set of tools for companies to increase the efficiency of their businesses. Although technology offers many benefits to businesses, it also brings risks as the information systems security breaches. Security breaches and their financial impact is a constant concern of the researchers and practitioners. This paper explores information systems breaches and their financial impacts on the publicly traded companies in different sectors.Design/methodology/approachAfter a comprehensive data collection process, data from 192 events are analyzed by employing Event Study Methodology and a comparison of the results between the four highly affected sectors (Consumer Goods, Technology, Financial and Communications) is presented. The abnormal returns on the prices of stocks after the events are calculated with the Market Model. Also, the results of the Market Adjusted Model and Mean Adjusted Model are presented to support the results.FindingsWhile information systems security breaches have a significant negative impact on the Financials and the Technology sectors for all the event windows in the study ([−5, 0], [−5, 1], [−5, 5], and [−5, 10]), the significant negative impact is observed only on the [−5, 5] and [−5, 10] event windows for the Consumer Goods sector. No significant negative impact is observed in the Communications sector, in fact, the cumulative abnormal returns are positive for this sector.Originality/valueThe contribution of this paper to provide evidence about the financial impacts of the information systems breaches for businesses in different sectors. While there are studies that have previously focused on the information systems breaches and their financial impacts on businesses, to the best of our knowledge, this is the first study that compares this effect between the four highly impacted sectors. With a relatively larger sample size and broader event windows than the past studies in the literature, statistical evidence is provided to managers to justify their investments in information security and build preventive measures to secure the market value of their firms.

Causality in Islamic marketing research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Djavlonbek Kadirov ◽  
Ibraheem Bahiss ◽  
Ahmet Bardakcı
Keyword(s):  
Design Methodology ◽  
Marketing Research ◽  
Modern Science ◽  
Theory Building ◽  
Complex Issue ◽  
Content Type ◽  
Research Perspective ◽  
The Past ◽  
Conceptual Paper ◽  
Practical Implications

Purpose Highlighting the need for a profound move towards desecularisation of Islamic scholarship, this conceptual paper aims to clarify the concept of causality from the Islamic marketing research perspective and extends a number of suggestions for improving theory building and hypothesis development in the field. Design/methodology/approach The approach taken is largely conceptual. In addition, this study collates the stated hypotheses in the articles published in this journal in the past five years and analyses the structure of causal statements to uncover key tendencies. Findings The review of historical and current views on causality indicates that most commentators agree that assuming the existence of the necessary connection between cause and effect is misleading. The Islamic traditions based on occasionalism and modern science agree that causal statements reflect, at best, probabilistic assumptions. Research limitations/implications This paper offers a number of insights and recommendations for theory building and hypothesis development in Islamic marketing. By following the occasionalism perspective and the notion of Sunnah of Allah, researchers will be able to build methodologically coherent and genuine Islamic marketing knowledge. Practical implications Correctly stated and tested hypotheses can be used by public policymakers to enforce effective consumer and market policies. Originality/value This paper tackles a complex issue of causality in Islamic marketing research which has not hitherto been discussed well in the literature. This research is also a unique step towards developing pioneering avenues within the domain of Islamic marketing research methodology.

New trends in intellectual capital reporting

2018 ◽  
Vol 19 (4) ◽  
pp. 814-835 ◽  
Author(s):  
Francesca Manes Rossi ◽  
Giuseppe Nicolò ◽  
Paolo Tartaglia Polcini
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Information Needs ◽  
Ordinary Least Squares ◽  
Least Squares Regression ◽  
University System ◽  
Content Type ◽  
Explanatory Factors ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims at identifying possible determinants of ICD via the web. Design/methodology/approach This paper analyses the institutional websites of a sample of Italian universities adapting the theoretical framework developed by Low et al. (2015) to the peculiarities of the Italian university system. Moreover, the relationship between certain explanatory factors identified in previous research and the extent of online ICD represented by two disclosure indexes was tested through an ordinary least squares regression model. Findings The analysis reveals the extensive use of ICD via websites, especially regarding human and internal capital, while the disclosure of external capital through this means is still limited. Internationality and online visibility both positively affect the extent of a university’s ICD. Research limitations/implications The paper represents the first study investigating online ICD and its determinants in universities, contributing new knowledge to help answer the how and what of the matter. Practical implications The results can serve as encouragement to university managers to enhance online ICD to meet the information needs of a wider audience. Originality/value This is the first study to provide evidence about online ICD in universities and to reveal some of the possible determinants to improve this disclosure.

Do well-reputed companies carry out higher quality social reporting? An empirical approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francisca Castilla-Polo ◽  
María Del Consuelo Ruiz-Rodríguez
Keyword(s):  
Intellectual Capital ◽  
Point Of View ◽  
Social Reporting ◽  
Voluntary Disclosures ◽  
Content Type ◽  
Weighted Index ◽  
The Subject ◽  
Practical Implications ◽  
Relative Quality

PurposeThe purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed and the references about their quality. This approach constitutes a novelty with respect to previous literature on the subject.Design/methodology/approachThis paper assesses how social reporting is being carried out by the companies included in the MERCO Corporate Reputation Business Monitor, MERCO Business, during the period 2014–2016. The methodological design include the construction of a weighted index based on two unweighted indexes related to the quantity revealed and the quality detected. In addition, this study integrates intellectual capital and social responsibility approaches in order to deep into these voluntary disclosures.FindingsWhile social reporting is considerable from a quantitative point of view within MERCO Business companies, they do not reach very high levels of quality, which is good to counteract the final value of the quantity–quality index that the authors' propose.Research limitations/implicationsIn MERCO Business companies, quantity is not a proxy for quality within social reporting. In this sense, only considering both dimensions it will be possible to assess these disclosures in a more complete way.Practical implicationsThis study allows a more accurate and comparable view of social reporting than those studies that only focus on how much information is disclosed. Besides, it involves an important advance in the identification of the relative quality of social reporting, opening a new line of research that will be key to comparing this type of disclosures in a more homogeneous way. Likewise, the results can be applied in future studies in the intellectual capital field given the complementarity between both types of disclosures.Social implicationsLikewise, these results will be of interest for future actions aimed at regulating the improvement of the quality of social reporting in the hands of managers, investors and regulators.Originality/valueThe authors have tested the value of quality in social reporting using a weighted index amongst the most reputable companies in the Spanish scenario. These disclosures have been compared with and without the use of it in order to deduce its value to obtain valid conclusions about social reporting.

Sign in / Sign up

Export Citation Format

Share Document