Intellectual capital disclosure and academic rankings in European universities

2019 ◽  
Vol 28 (1) ◽  
pp. 51-71 ◽  
Author(s):  
Isabel Brusca ◽  
Sandra Cohen ◽  
Francesca Manes-Rossi ◽  
Giuseppe Nicolò
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Fourth Stage ◽  
Content Type ◽  
European Universities ◽  
The World ◽  
The Relationship ◽  
World Ranking ◽  
Academic Rankings ◽  
The Way

Purpose The purpose of this study is to compare of the way intellectual capital (IC) is disclosed in the websites of the universities in three European countries to assess the way universities decide to communicate IC to their stakeholders and identify potential patterns and trends. In addition, the relation between the level and the type of IC Web disclosure in universities and academic rankings as a proxy of performance is explored to reveal interrelations. Design/methodology/approach The study is based on a sample of 128 universities coming from Greece (22), Italy (58) and Spain (48). The websites of the universities are content-analysed to measure the level of IC disclosure. The IC disclosure metrics are then correlated with the academic rankings of the World Ranking. Findings While the level of IC disclosure among universities and among countries is not homogeneous, human capital and internal capital items are more heavily disclosed compared to external capital items in all three countries. In addition, larger universities in terms of number of students tend to disclose more on IC. Moreover, there is a positive correlation between the level of IC Web disclosure and the academic ranking that challenges the IC disclosure strategies followed by the universities. Originality/value The paper represents an innovative contribution to the existing literature as it investigates websites to assess the level of IC disclosure provided by universities in a comparative perspective. Furthermore, it analyses the relationship between the online IC disclosure and European universities’ academic rankings and provides evidence on the interaction between the IC disclosure and the ecosystem in which the universities operate contributing to the fourth stage of IC research.

Organizational links and sensemaking in a medical work cooperative system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Natália Peroni Pellin ◽  
Alex Weymer ◽  
Leila Andressa Dissenha ◽  
Márcio André Leal Bauer
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Cooperative System ◽  
Medical Work ◽  
Content Type ◽  
The World ◽  
Work Cooperative ◽  
Object Organization ◽  
Constituent Elements ◽  
The Relationship

PurposeThe aim of this article was to analyze how the presence of the elements that constitute organizational links are related to sensemaking in a cooperative system of medical work.Design/methodology/approachA content analysis was conducted following interviews with the managers of the cooperative, which is a member of the Brazilian cooperative system and one of the largest in the world. This analysis enabled the systematization of the categories that were identified through the coding of responses, aided by Atlas.ti 8.0 software.FindingsAfter the analysis, it was possible to resize the constitutive elements identified in the specialized literature into three categories: identification, cooperation and recognition. The proposed resizing does not preclude the presence of the constitutive elements identified in the analysis, but it evidences the presence of these elements in a contextualized manner, suggesting a model of an organic organizational link that is dependent on the relationship between subject–object (organization), in which the different perceptions of meanings affect identification, and this can strengthen or weaken the link in a constant process of resignification.Originality/valueWith regard to its theoretical relevance, the work helps to bring concepts related to organizational links and sensemaking closer together as a process in the realm of intersubjectivity. This provides evidence of the presence of constituent elements of ties in a contextualized manner, demonstrating that the interpretation of managers aids sensemaking in a process of circularity and resignification.

scholarly journals The correlation and volatility between bitcoin and the blockchain index

2020 ◽  
Vol 4 (2) ◽  
pp. 103-115
Author(s):  
Tuotuo Qi ◽  
Tianmei Wang ◽  
Jianming Zhu ◽  
Ruyu Bai
Keyword(s):  
Granger Causality ◽  
Design Methodology ◽  
Granger Causality Test ◽  
External Shocks ◽  
Class Model ◽  
Causality Test ◽  
Content Type ◽  
Blockchain Technology ◽  
The World ◽  
The Relationship

Purpose The encrypted money market has attracted the attention of investors all over the world. Among the encrypted currency, bitcoin is undoubtedly the most popular. Because blockchain technology is the crucial support of bitcoin, exploring the relationship between bitcoin and the blockchain index is necessary. Design/methodology/approach This paper uses the Granger causality test to explore the correlation between bitcoin and the blockchain index. Furthermore, their volatility is analyzed by a GARCH-class model. Findings The results show that no significant correlation exists between bitcoin and the blockchain index; external shocks aggravate the volatility of bitcoin and the blockchain index, and the volatility has a certain degree of sustainability; and blockchain index has obvious leverage, namely, its decline has a stronger impact. Originality/value The volatility of bitcoin and the blockchain index is crucial for investors.

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.

Is cybersecurity eating internet governance? Causes and consequences of alternative framings

2017 ◽  
Vol 19 (6) ◽  
pp. 415-428 ◽  
Author(s):  
Milton Mueller
Keyword(s):  
Design Methodology ◽  
Structural Features ◽  
Joint Production ◽  
Internet Governance ◽  
Security Dilemma ◽  
Content Type ◽  
Governance Models ◽  
Definition Of ◽  
The Relationship ◽  
The Way

Purpose The purpose of this paper is to clarify the relationship between cybersecurity governance and internet governance and to explore the effects of the current tendency for cybersecurity-related discourse to dominate and change the way we approach the established problems of internet governance. Design/methodology/approach The paper demonstrates the centrality of internet connectivity to any definition of cyberspace and to cybersecurity, which clarifies the way internet governance and cybersecurity governance are interdependent. Drawing on classic notions of a security dilemma, the paper also argues for distinguishing between national cybersecurity and societal cybersecurity. Findings Major structural features of the governance problem in cybersecurity and internet governance are analogous. Joint production of internet services and cybersecurity makes them heavily interdependent. This means that cybersecurity governance and internet governance models need to be compatible, and the approach we take to one will influence how we approach the other. Originality/value The interdependence of cybersecurity governance and internet governance has not been carefully examined before, and the relationship is not well understood. These two strands of thinking about cyberspace governance have not been properly connected. This paper bridges the gap and makes policymakers more aware of the potential tensions between a cybersecurity perspective and an internet governance perspective.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

The relationship between intellectual capital and big data: a review

2018 ◽  
Vol 26 (3) ◽  
pp. 361-380 ◽  
Author(s):  
Federica De Santis ◽  
Claudia Presti
Keyword(s):  
Big Data ◽  
Intellectual Capital ◽  
Value Creation ◽  
Design Methodology ◽  
Content Type ◽  
A Value ◽  
Starting Point ◽  
The Relationship ◽  
Practical Implications ◽  
Decision Making Tool

PurposeThis paper aims to give an integrated framework for analysing the main opportunities and threats related to the exploitation of Big Data (BD) technologies within intellectual capital (IC) management.Design/methodology/approachBy means of a structured literature review (SLR) of the extant literature on BD and IC, the study identified distinctive opportunities and challenges of BD technologies and related them to the traditional dimensions of IC.FindingsThe advent of BD has not radically changed the risks and opportunities of IC management already highlighted in previous literature. However, it has significantly amplified their magnitude and the speed with which they manifest themselves. Thus, a revision of the traditional managerial solutions needed to face them is required.Research limitations/implicationsThe developed framework can contribute to academic discourse on BD and IC as a starting point to understanding how BD can be turned into intangible assets from a value creation perspective.Practical implicationsThe framework can also represent a useful decision-making tool for practitioners in identifying and evaluating the main opportunities and threats of an investment in BD technologies for IC management.Originality/valueThe paper responds to the call for more research on the integration of BD discourse in the fourth stage of IC research. It intends to improve this understanding of how BD technologies can be exploited to create value from an IC perspective, focussing not only on the potential of BD for creating value but also on the challenges that it poses to organizations.

Borderlands: traversing spaces between art making and research

2015 ◽  
Vol 15 (4) ◽  
pp. 445-458 ◽  
Author(s):  
Abbey MacDonald ◽  
Timothy Moss
Keyword(s):  
Narrative Inquiry ◽  
Design Methodology ◽  
Critical Events ◽  
Art Making ◽  
Research Practices ◽  
Content Type ◽  
Conducting Research ◽  
The Relationship ◽  
The Way ◽  
Making Art

Purpose – The purpose of this paper is to offer a picture of the relationship the researchers perceive between the art and research practices, unravelling the ways the authors shape and inform enactment of a purposeful nexus between art making and research. Design/methodology/approach – A hybridised methodology is adopted, where methods integral to narrative inquiry and a/r/tography are drawn together to generate a series of “pictures” of the interplay between research and artistry. Through exploration of critical events, creative prose and artefacts, the paper unfolds the parallels perceived and tensions encountered between the approaches to making art and conducting research. Findings – Borders can create a sense of calm and safety in allowing us to organise and contain information or matter, but they are also provocative in their potential to be crossed. Through this work, the authors chart the borders of the art making and research, and how, why and when these borders might be traversed to augment the integrity of both practices. In unfolding and examining the experiences and the perceptions thereof, the authors articulate ways in which the authors find arts practice to enrich and inhibit the research, and vice versa. Originality/value – Of particular value in this paper is the way in which the authors not only tell of the experiences as artists and researchers, but also show these experiences through a/r/tographic methods. As such this paper presents an approach to research that is generative, suggesting rather than concluding and challenging rather than resolving, and ultimately offering multiple avenues for artistic and analytic insight.

scholarly journals Continuing to build community in qualitative research

2015 ◽  
Vol 10 (4) ◽  
pp. 310-313 ◽  
Author(s):  
Ann L. Cunliffe ◽  
Karen Locke
Keyword(s):  
Qualitative Research ◽  
Design Methodology ◽  
Review Article ◽  
Short Paper ◽  
Content Type ◽  
The World ◽  
Supportive Community ◽  
The Relationship

Purpose – This short paper celebrates the tenth year Anniversary of QROM by highlighting the importance of continuing to build community and support for qualitative researchers across the world. It also elaborates the relationship between the journal and the biennial international Qualitative Research in Management conference. The paper aims to discuss these issues. Design/methodology/approach – Review article. Findings – The importance of a supportive community of qualitative scholars. Originality/value – The need for collaboration.

Exploring intellectual capital disclosure as a mediator for the relationship between IPO firm-specific characteristics and underpricing

2015 ◽  
Vol 16 (3) ◽  
pp. 639-660 ◽  
Author(s):  
Shaw Warn Too ◽  
Wan Fadzilah Wan Yusoff
Keyword(s):  
Initial Public Offerings ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Firm Characteristics ◽  
Content Type ◽  
Public Offerings ◽  
Intangible Resources ◽  
The Cost ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to examine the direct and indirect impact of firm-specific characteristics on the level of underpricing among Malaysian initial public offerings (IPOs). Design/methodology/approach – Content analysis of IPO prospectuses was used for 331 firms underwent listing between 2002 and 2008. The extent of disclosure was computed by applying the disclosure index of Bukh et al. (2005). Findings – Of the five firm characteristics examined, there is a direct relationship between the firm’s financial performance and the level of foreign activity, and the level of underpricing, instead of being mediated through disclosure. However, some firm characteristics have direct influence on the extent of disclosure but do not have any influence on underpricing. Research limitations/implications – This empirical study concentrates on the Malaysian IPOs on a single disclosure mechanism. Other disclosure items can be examined together with the intellectual capital disclosure items. Practical implications – As the findings reveal that the extent of disclosure is relatively low in influencing the level of underpricing. Had the disclosure been higher, it may have some influence on underpricing. The accounting governance board need to regulate the disclosures of the intangible resources so that the level of underpricing can be minimized. Originality/value – This study provides new insight for the examination of direct and indirect (through disclosure) association between firm-specific characteristics and underpricing. The findings shed some lights to the IPO issuers to enhance disclosure so that the cost of capital can be reduced.

Jointly grasping the possible in design

2014 ◽  
Vol 12 (1) ◽  
pp. 14-17
Author(s):  
Chuck Huff
Keyword(s):  
Participatory Design ◽  
Design Methodology ◽  
Ethical Concern ◽  
Content Type ◽  
The World ◽  
History Of ◽  
Practical Implications ◽  
The Way

Purpose – This paper aims to evaluate the contribution of Christiansen attempting to reintegrate ethics into the process of design. Design/methodology/approach – It situates her attempt in the context of the history of the participatory design movement, and the way ethical concern has been jettisoned leaving only a pragmatic toolbox of techniques. Findings – Christiansen is successful in finding ethical encounter residing of necessity at the heart of design. Design imposes a vision or narrative on the world and participatory design makes that narrative negotiable. Practical implications – All design is of necessity ethical endeavor, and Christiansen helps us to understand why. Originality/value – This response situates Christiansen's approach within the Heideggerian understanding of the “ready to hand” assumptions that lie in the ways we approach objects in our world. This language may help provide a structured way to talk about the encounter.

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