Exploring intellectual capital management in SMEs: an in-depth Italian case study

2016 ◽  
Vol 17 (1) ◽  
pp. 27-51 ◽  
Author(s):  
Giuseppe Marzo ◽  
Elena Scarpino

Purpose – The purpose of this paper is to analyse intellectual capital (IC) in SMEs. In particular two research questions are posed: how SMEs acquire or develop knowledge and intangible resources; and how they manage and exploit IC. Design/methodology/approach – An in-depth case study of an Italian SME operating in the automobile industry is carried out in order to answer the two research questions. Findings – The case study evidences the impossibility to sharply divide all of the knowledge-related elements of a firm into the three generally accepted categories of human, organisational (structural) and relational capital. The analysis of IC as a set of stock of resources is important but really partial due to the fact that IC and knowledge continuously change. In this light, the focus on activities and processes help in understating how the firm manages IC. In the studied SME, formal and informal knowledge coexist but in different areas of the firm. Again, the relationships with external stakeholders, suppliers and clients especially, are the source for improving IC. The case study also supports the important role that dialogue and familiarity play in knowledge management. However the focus of management is not knowledge per se, but the solution to problems the firm must deal with, IC and knowledge being just one of the issues to be considered in order to solve problems. Research limitations/implications – The paper is useful since it addresses the management of IC in SMEs which is a topic under-researched with respect to the economic importance of SMEs. The conclusions of the work, emerging from an individual case study analysis, cannot be generalised. However, they offer support for other studies findings and highlight some specificities of the way SMEs manage IC. Practical implications – The paper explores the characteristics of IC management in SME in order to contribute towards the differentiation of the view of IC in relation to the “size” of the firm. Approaches originally developed for larger firms fail to consider SMEs characteristics, which indeed are not smaller large firms; therefore, it is in general impossible to think of SME management systems as simpler or smaller than those adopted by large firms. The key point is in fact that SMEs (at least the one here analysed) have management systems which are ontologically different. Originality/value – Besides the relevant role of SMEs in economy, very few papers have been published on the way IC is developed and managed in SMEs. A gap therefore exists between the economic importance of SME and the attention IC research has given to them, which calls for more research on this area. The paper is a step forward on the way of reducing that gap, since it provides a case study on knowledge and IC management within an Italian SME. Finally, the analysis reinforces similar results of other studies adopting a dynamic perspective for the analysis of IC, which found IC management in SMEs to be more based on informal systems.

2015 ◽  
Vol 16 (1) ◽  
pp. 199-223 ◽  
Author(s):  
Enrique Claver-Cortés ◽  
Patrocinio Carmen Zaragoza-Sáez ◽  
Hipólito Molina-Manchón ◽  
Mercedes Úbeda-García

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.


2015 ◽  
Vol 43 (2) ◽  
pp. 104-109
Author(s):  
Ylva Gavel

Purpose – The purpose of this paper is to describe how systems automating the local document supply process (such as integrated library systems and ILL management systems) can be integrated with systems automating regional document requesting (interlending). This is illustrated with a case study of DocFlow, an ILL management system developed in-house at Karolinska Institutet and its integration with Libris, the national interlending system in Sweden. Design/methodology/approach – The present paper describes how system integration between Libris and DocFlow was accomplished in practice. It also discusses various aspects of integration between systems offering automation of document supply. Findings – Integration between local document supply workflows and regional document request flows may involve techniques such as import of outgoing and incoming interlending requests, synchronization of status values between systems, exchange of messages between systems and quick links to the native interfaces of external systems. Practical implications – The paper brings up various aspects to consider when developing or procuring a system for the local management of ILL workflows. Originality/value – The paper may provide a deeper understanding of system integration, as it applies to the document supply process.


2014 ◽  
Vol 42 (6) ◽  
pp. 482-499 ◽  
Author(s):  
Erik Sandberg

Purpose – For many retailers organic growth through the opening of new stores is a crucial cornerstone of the business model. The purpose of this paper is to explore the store opening process conducted by retail companies. The research questions cover: first, the role and organisation of the establishment function in charge of the process; second, the activities and functions involved in the process; and third, the coordination mechanisms applied during the process. Design/methodology/approach – This research considers the store opening process as a company-wide project, managed by an establishment function, in which internal functions as well as external suppliers need to be coordinated. A multiple case study of eight retail companies is presented, focusing on the organisation of the establishment function, a mapping of the store opening process and the application of coordination mechanisms. Findings – The role and organisation of the establishment function is described and the store opening process is summarised into 11 main activities to be conducted by either the establishment function or other involved functions. During the store opening process six different coordination mechanisms are utilised, including mutual adjustments and direct supervision, as well as different types of standardisation. Originality/value – This research seeks to improve our understanding for the store opening process and how it can be managed and controlled in an effective manner.


2021 ◽  
Vol 34 (3) ◽  
pp. 545-569
Author(s):  
Haifen Lin ◽  
Tingchen Qu

PurposeThis paper aims to address how an organization's multiple-dominant-logic system evolves as it grows and how does this evolution affect the way managers choose to balance ambidextrous innovation.Design/methodology/approachThis paper adopts an interpretive and exploratory case study on the mechanism of how the multiple-dominant-logic system influences the decision of balanced ambidextrous innovation. Considering that the multiple-dominant-logic system will change with the development of a firm, this paper focuses on exploring how the evolution of multiple-dominant-logic system affects the way managers choose to balance ambidextrous innovation. The authors spent almost two years collecting data from M-grass Ecology and following the evolution and innovation through semi-structured interviews, archival data and observation. Then they set up a framework showing the influence mechanism by analyzing the data through a four-step process.FindingsThis research points out that an organization's multiple-dominant-logic system may change for several times in its growth. It provides a model for the evolution of a multiple-dominant-logic system. It confirms that firms' multiple-dominant-logic system is not immutable, but evolves with the change of the firm's internal resources and external environment. Also, it finds that under the influence of different multiple-dominant-logic architectures, mangers choose different ways to balance ambidextrous innovation. In this process, appropriate entrepreneurial bricolage plays a significant role in balancing ambidextrous innovation.Originality/valueThe findings offer some valuable insights for further research on dominant logics and ambidextrous innovation and hold important implications for managers making a decision.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rudy M. Harahap

Purpose This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation. Design/methodology/approach A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically. Findings The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation. Research limitations/implications The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design. Practical implications The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs. Social implications Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice. Originality/value The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Zabihi ◽  
Mina Safizadeh ◽  
Massoomeh Hedayati Marzbali

Purpose Hospital landscape is not a useless space within hospital buildings anymore. It is considered as a supportive area providing mental and physical peace. However, the planting design of the hospital landscape and the way it should be in order to not disrupt wayfinding performance is neglected. This paper, which is a case study, aims at investigating the effects of planting design in Kerman hospitals’ landscapes on the users’ wayfinding using space syntax techniques. Design/methodology/approach This research focuses on the effects of planting design on the users’ wayfinding in hospitals. In so doing, library research, computer simulation and analysis with the University College London (UCL) Depthmap software, and comparison techniques are used. Based on axial maps, the measures of integration, connectivity and intelligibility are considered for analysing the wayfinding process of individuals. Findings The findings show that planting configurations in the hospital landscape can affect individuals’ wayfinding. Integrated and regular planting design in addition to combining planted areas with the hospital buildings can pave the way for intelligible space and easier wayfinding. Originality/value According to the authors’ knowledge, the current study is the first to use the space syntax techniques in the health-care landscape architecture in terms of planting design and wayfinding. As wayfinding is an important issue in health-care spaces, the study findings can greatly help the health-care building designers and the related organizations to pay attention to the hospital landscape as much as hospital indoors.


Author(s):  
Adel Ismail Al-Alawi ◽  
Arpita A. Mehrotra ◽  
Sara Abdulrahman Al-Bassam

The internet has revolutionized the way people communicate, how they manage their business, and even how they conduct their studies. Organizations can conduct meetings virtually and store all their data online. With this convenience, however, comes the risk of cybercrime (CC). Some of the world's most renowned organizations have found themselves having to incur huge recovery costs after falling prey to CC. Higher learning institutions' databases are increasingly falling victim to CCs, owing to the vast amounts of personal and research data they harbor. Despite this, the area of CCs in learning institutions remains understudied. This chapter seeks to identify how CC is manifested in such institutions and the specific cybersecurity measures that stakeholders could use to minimize their exposure to the same. The qualitative case study was designed to explore the research questions, and collected data through semistructured interviews. The findings showed hacking, phishing, and spoofing as the most common manifestations of cybercrime in higher learning institutions.


2019 ◽  
Vol 10 (2) ◽  
pp. 434-446
Author(s):  
Maria Jakubik

Purpose The purpose of this paper is to present a case about the emergence of human capital (HC) during the master thesis as a work-based learning project. Design/methodology/approach The case study uses data from 107 master’s students 2007–2011 and feedback from 91 managers as business advisors 2007–2016. Findings The findings show direct contributions of higher education (HE) to intellectual capital (IC) in organisations through the enhanced HC of managers. Originality/value The case contributes to the emerging new, fifth stage of IC research by demonstrating how HC develops beyond the boundaries of an educational institution; how it influences an organisation’s IC and how 91 business advisors, as external stakeholders, assessed the achievements and value creation of HE.


2020 ◽  
Vol 32 (3) ◽  
pp. 817-839 ◽  
Author(s):  
Marlos Rocha de Freitas ◽  
Márcio Lopes Pimenta ◽  
Per Hilletofth ◽  
Daniel Jugend ◽  
Pedro Carlos Oprime

PurposeThe purpose of this study is to investigate how cross-functional integration supports the execution of the demand-side processes and its effects on both the demand and supply-side processes.Design/methodology/approachA case study was conducted including a Brazilian multinational manufacturer in the automobile industry and some of its suppliers and dealers. 17 interviews were conducted. A theoretical framework is proposed containing five basic elements, they are: characteristics of the demand/supply processes; involved functions; integration factors; context influencers and impacts of integration on demand and supply processes.FindingsThe findings present three demand-side processes (Product Launch, Marketing and Sales and Demand Planning) that demonstrated a greater need for cross-functional integration in the studied case, mainly through informal integration factors.Research limitations/implicationsThe empirical results of this study have methodological limitations due to the use of the case study method. Future research should analyze the effects of other context influencers (e.g. natural catastrophes, civil wars and low level of unemployment) on cross-functional integration.Practical implicationsThe results highlight that joint planning, willingness to work together, team spirit, adequate communication and cross-functional meetings helped the studied organizations to achieve competitive advantages and improve their performance.Originality/valueThis study provides a theoretical framework that helped to improve the understanding of the interrelationships between demand management constructs and cross-functional integration factors. There are indications that a political–economic crisis has stimulated the existence of a willingness to work together and group spirit among employees who remain in the organization after mass dismissals. This climate of cooperation helped to increase the agility and resilience of the studied supply chain, which is currently affected by a changing market.


2018 ◽  
Vol 29 (5) ◽  
pp. 938-960 ◽  
Author(s):  
Shivangi Viral Thakker ◽  
Santosh B. Rane

Purpose The purpose of this paper is to develop a green supplier development (GSD) process model and validate the model with a case study in Indian automobile industry. Design/methodology/approach A literature survey of peer-reviewed journal articles, survey reports and paradigmatic books with managerial impact is done for the research. The process of GSD is modeled using stage-gate approach and KPIV and KPOV of the process are determined. The process model is implemented in an Indian automobile components manufacturing industry for validation. Findings The industry implemented the model with ten suppliers and was able to successfully convert seven of them into Green suppliers. Remaining three suppliers were asked to repeat the process again or terminate the contracts. Model implementation took around three years starting from planning of resources and finances to actual development of suppliers. Research limitations/implications The model implementation was done with a small automobile industry and hence the validation and implications may be generalized by taking the case study further in different industries. It would be beneficial to test the model with case studies of large-scale industries. Practical implications The process model for implementing GSD activities will help managers in taking complex investment decisions. The stages and process inputs and outputs are clearly defined which helps the managers to successfully develop the suppliers. Originality/value This paper puts forward the process model that should be implemented for the successful development of green suppliers. It might represent new opportunities for rigorous and relevant research in the area of green supply chain.


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