The present and future of intellectual capital in the healthcare sector

2020 ◽  
Vol 21 (3) ◽  
pp. 357-379 ◽  
Author(s):  
Niccolò Paoloni ◽  
Giorgia Mattei ◽  
Alberto Dello Strologo ◽  
Massimiliano Celli

PurposeThis systematic literature review analyzes and identifies research areas where researchers have already studied the role of intellectual capital (IC) in the healthcare sector. This review also analyzes how they carried out their work to understand future research directions.Design/methodology/approachThe analysis is conducted through a systematic literature review. Therefore, following systematic literature review protocol, it was possible to select 225 papers. An analysis of the content was done to identify the main topics debated and understand what components of IC are the most studied by scholars.FindingsThe authors highlight how the components of IC (human capital, structural capital and relational capital) in the healthcare sector have not been discussed with the same frequency and intensity by researchers. The research shows that there are already widely discussed areas, such as structural capital, while other components of IC have remained on the shadow, such as relational capital. Human capital is the most undiscussed component.Research limitations/implicationsThe manual analysis of the articles can be considered a limitation of this work.Originality/valueThis systematic literature review makes several useful contributions. First, it enables others to replicate scientific research, thanks to its clear and transparent process. Second, it identifies the main areas of research and the main research methods. It enables researchers to identify which issues their work should address and suggests possible areas for future research.

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fabio Fiano ◽  
Marco Sorrentino ◽  
Francesco Caputo ◽  
Margherita Smarra

PurposeWith the aim to enrich the ongoing debate about healthcare management, the paper has a twofold intent: [1] to emphasise the interpretative contribution that intellectual capital can provide to a better understanding of the relevant role of patients in the healthcare sector and [2] to investigate the relationships between the three main dimensions of intellectual capital – human capital, relational capital and structural capital – and patient satisfaction in the healthcare sector.Design/methodology/approachThe intellectual capital framework is contextualised in the healthcare sector, and the relationships among patient evaluations of human capital, relational capital and structural capital and patient satisfaction are tested via structural equation modelling (SEM) using primary data collected with reference to a sample of 561 Italian patients involved in post survey treatments in three Italian hospitals.FindingsThe role of intellectual capital in supporting a better understanding of processes and dynamics of patient satisfaction in the healthcare sector is underlined. The empirical research provides possible guidelines for recovery patients centrality in healthcare management.Originality/valueThe paper shows how an intellectual capital framework can support a better understanding and management of dynamics and processes through which patient centrality and satisfaction in healthcare management can be enforced.


2020 ◽  
Vol 21 (6) ◽  
pp. 1053-1084
Author(s):  
John Salinas-Ávila ◽  
René Abreu-Ledón ◽  
Johnny Tamayo-Arias

PurposeThe purpose of this paper is to provide empirical evidence on the relationships between the dimensions of intellectual capital (IC) and the generation of knowledge in public universities.Design/methodology/approachAn online survey was developed and administered in Colombia. A total of 209 researchers participated in the study. Data were collected through IC measurements concerning the research mission of the universities. Scientific publications from the respondents and the citations received were taken as proxies for the generation of knowledge. To test the hypotheses, structural equation modeling was used.FindingsHypotheses proposing a positive association between the dimensions of IC, namely, human capital, structural capital, and relational capital, and the generation of knowledge were tested. The findings highlight that human capital is indirectly and positively related to the generation of knowledge through relational capital, as well as through the path of structural capital-relational capital.Practical implicationsThe study suggests that directors of research at universities could improve the results of this activity by analyzing and understanding the dimensions of IC that contribute to the development of scientific capacities and the generation of knowledge.Originality/valueThis is one of the first studies that has examined the interrelationships between the dimensions of IC at universities and the generation of knowledge.


2020 ◽  
Vol 21 (6) ◽  
pp. 1107-1124
Author(s):  
Zhining Wang ◽  
Shaohan Cai ◽  
Mengli Liu ◽  
Dandan liu ◽  
Lijun Meng

PurposeThe aim of this paper is to develop a tool measuring individual intellectual capital (IIC) and investigate the relationship between self-reflection and IIC.Design/methodology/approachThis study developed a theoretical model based on social cognitive theory and the literature of self-reflection and intellectual capital (IC). This research collected responses from 502 dyads of employees and their direct supervisors in 150 firms in China, and the study tested the research model using structural equation modeling (SEM).FindingsThe results indicate that three components of self-reflection, namely, need for self-reflection, engagement in self-reflection and insight, significantly contribute to all the three components of IIC, such as individual human capital, individual structural capital and individual relational capital. The findings suggest that need for self-reflection is the weakest component to impact individual human capital and individual relationship capital, while insight is the one that mostly enhances individual structural capital.Practical implicationsThis paper suggests that managers can enhance employees' IIC by facilitating their self-reflection. Managers can develop appropriate strategies based on findings of this study, to achieve their specific goals.Originality/valueFirst, this study develops a tool for measuring IIC. Second, this study provides an enriched theoretical explanation on the relationship between self-reflection and IIC – by showing that the three subdimensions of self-reflection, such as need, engagement and insight, influence the three subdimensions of IIC, such as individual human capital, individual structural capital and individual relational capital.


2020 ◽  
Vol 120 (11) ◽  
pp. 2041-2065
Author(s):  
Ioanna Pavlidou ◽  
Savvas Papagiannidis ◽  
Eric Tsui

PurposeThis study is a systematic literature review of crowdsourcing that aims to present the research evidence so far regarding the extent to which it can contribute to organisational performance and produce innovations and provide insights on how organisations can operationalise it successfully.Design/methodology/approachThe systematic literature review revolved around a text mining methodology analysing 106 papers.FindingsThe themes identified are performance, innovation, operational aspects and motivations. The review revealed a few potential directions for future research in each of the themes considered.Practical implicationsThis study helps researchers to consider the recent themes on crowdsourcing and identify potential areas for research. At the same time, it provides practitioners with an understanding of the usefulness and process of crowdsourcing and insights on what the critical elements are in order to organise a successful crowdsourcing project.Originality/valueThis study employed quantitative content analysis in order to identify the main research themes with higher reliability and validity. It is also the first review on crowdsourcing that incorporates the relevant literature on crowdfunding as a value-creation tool.


2020 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Raed Kareem Kanaan ◽  
Ulya Nawaf Obeidat ◽  
Bader Yousef Obeidat ◽  
Mohammad Orsan Al-Zu'bi ◽  
Mohammd Abuhashesh

This paper sought to examine the effect of intellectual capital on competitive advantage in the Jordanian telecommunication sector. Indeed, intellectual capital is generally assumed to be an important aspect of the organization and one of the most conducive to innovative activity and unrestrained competition. The paper finds that the tripod of intellectual capital, namely, human capital, structural capital, and relational capital has a significant influence on achieving a competitive advantage. Among these three dimensions, relational capital is the most influential component in enhancing the competitive advantage. Considering these results, the research presented many recommendations for future research, the most important ones is implementing this study on other sectors, resort to multi-method of data collection, and the use of probability sampling techniques.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Lombardi ◽  
Charl de Villiers ◽  
Nicola Moscariello ◽  
Michele Pizzo

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research.Design/methodology/approachThe authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core.FindingsOne of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory.Practical implicationsThe results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice.Originality/valueThe authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marco Bellucci ◽  
Giacomo Marzi ◽  
Beatrice Orlando ◽  
Francesco Ciampi

PurposeThis article aims to provide a bibliometric and systematic literature analysis of studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order to highlight emerging themes and future trends.Design/methodology/approachThe analysis focused on 187 papers published on JIC over a period of five years. A scientometric approach to data mining enabled the detection of patterns in the dataset. Precisely, the investigation was conducted by integrating a bibliometric analysis on VOSviewer with a systematic literature review.FindingsFour main streams of research on JIC emerged in the years of the analysis: reporting and disclosure of intellectual capital; intellectual capital research in universities, education and public sector; knowledge management; intellectual capital, financial performance, and market value.Research limitations/implicationsThe study offers valid insights to the topics covered by the Journal of Intellectual Capital by identifying the main research gaps and trends, along with future research avenues.Originality/valuePrior scholars mostly focused on systematic literature reviews, whilst the use of bibliometric methods generally seems to be a missing tile in the research domain. Also, none of the extant studies has focused on the Journal of Intellectual Capital with reference to the 2014–2018 period. The use of both bibliometric and systematic approaches to literature review delivered extremely fine-tuned results in terms of factors such as citations, contents and evolution of clusters over time.


2019 ◽  
Vol 20 (4) ◽  
pp. 488-509 ◽  
Author(s):  
Jian Xu ◽  
Jingsuo Li

Purpose The purpose of this paper is to explore and compare the extent of intellectual capital (IC) and its four components in high-tech and non-high-tech small and medium-sized enterprises (SMEs) operating in China’s manufacturing sector, and to examine the relationship between IC and the performance of high-tech and non-high-tech SMEs. Design/methodology/approach The study uses the data of 116 high-tech SMEs and 380 non-high-tech SMEs listed on the Shenzhen stock exchanges during 2012–2016. The modified value added intellectual coefficient (MVAIC) model is used incorporating four components, namely, capital employed, human capital, structural capital and relational capital. Finally, multiple regression analysis is utilized to test the proposed research hypotheses. Findings The findings of this paper reveal that there is significant difference in MVAIC between high-tech and non-high-tech SMEs. The results further indicate a positive relationship between IC and financial performance of high-tech and non-high-tech SMEs. Specifically, IC is positively associated with firms’ earnings, profitability and operating efficiency. Additionally, capital employed efficiency, human capital efficiency and structural capital efficiency are found to be the most influential value drivers for the performance of two types of SMEs while relational capital efficiency possesses less importance. Practical implications This paper will provide a valuable framework for executives, managers and policy makers in managing IC within the Chinese context. Originality/value To the best knowledge of the authors, this is the first empirical study that has been conducted on high-tech and non-high-tech SMEs in the manufacturing sector in China.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Javad Rajabalizadeh ◽  
Javad Oradi

PurposeWhile prior research in the area of intellectual capital (IC) disclosure has mainly focused on firm, board and audit committee characteristics, there is little research on whether managerial characteristics are associated with IC disclosure. This study aims to examine the relationship between managerial ability (MA) and the extent of IC disclosure.Design/methodology/approachThe study sample comprises 1,098 firm-year observations of Iranian listed firms during 2012–2017. This study uses the checklist developed by Li et al. (2008) and adopts a content analysis approach and calculates the IC disclosure index in 62 dimensions within three categories: human capital, structural capital and relational capital. To measure MA, this study uses the managerial ability score (MA-Score) developed by Demerjian et al. (2012) for Iranian firms.FindingsThe results show that MA is significantly and negatively associated with the overall extent of IC disclosure and all the three components of IC (human capital, structural capital and relational capital). Further analysis shows that the interaction between MA and firm performance is positive and significant, suggesting that the negative relationship between MA and IC disclosure is less pronounced for high-performing firms. This study addresses the potential endogeneity issue by using the propensity score matching approach. The findings are also robust to the alternative measure of MA.Originality/valueThis study contributes to both the MA literature and the IC disclosure literature. To the best of the authors' knowledge, this study is the first to provide empirical evidence on the relationship between MA and IC disclosure.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jamal El Baz ◽  
Fedwa Jebli ◽  
Akenroye Temidayo ◽  
Anass Cherrafi

PurposeLiterature on conflict minerals supply chain management issues has witnessed a significant surge during the last decade. The authors review how CM research addressed supply chain issues over the last decades and present a critical assessment of such literature based on supply chain governance theory.Design/methodology/approachA systematic literature review approach was adopted, and a sample of 122 papers were identified in relevant journals. A descriptive, thematic and content analysis of the papers is presented to delineate the structure and the main research clusters of the literature.FindingsThe authors provide a comprehensive assessment of CMSC literature and identify four main research clusters. Most research has focussed on operational practices and adopted a fragmented approach to CMSC issues. Accordingly, the authors provide research propositions related to under-explored aspects in extant literature.Research limitations/implicationsThis study has a number of implications. Practitioners and researchers will gain a greater understanding of specific CMSC issues which have been addressed in current literature and of how responsible CMSC actions can be implemented.Originality/valueThis study is one of the first literature reviews of publications on CMSC from a supply chain governance perspective. This review presents an overarching map of CMSC literature and a series of propositions to inform future research.


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