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.

Social media and consumer engagement: a review and research agenda

2016 ◽  
Vol 10 (4) ◽  
pp. 268-287 ◽  
Author(s):  
Victor Barger ◽  
James W. Peltier ◽  
Don E. Schultz
Keyword(s):  
Social Media ◽  
Recent Literature ◽  
Future Research ◽  
Consumer Engagement ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions ◽  
Antecedents And Consequences ◽  
Area Of Concern ◽  
Definition Of

Purpose In “Social media’s slippery slope: challenges, opportunities and future research directions”, Schultz and Peltier (2013) asked “whether or how social media can be used to leverage consumer engagement into highly profitable relationships for both parties”. The purpose of this article is to continue this discussion by reviewing recent literature on consumer engagement and proposing a framework for future research. Design/methodology/approach The paper reviews the marketing literature on social media, paying particular attention to consumer engagement, which was identified as a primary area of concern in Schultz and Peltier (2013). Findings A significant amount of research has been conducted on consumer engagement since 2010. Lack of consensus on the definition of the construct has led to fragmentation in the discipline, however. As a result, research related to consumer engagement is often not identified as such, making it difficult for academics and practitioners to stay abreast of developments in this area. Originality/value This critical review provides marketing academics and practitioners insights into the antecedents and consequences of consumer engagement and offers a conceptual framework for future research.

A taxonomy of value co-creation on Weibo – a communication perspective

2018 ◽  
Vol 30 (4) ◽  
pp. 2075-2092 ◽  
Author(s):  
Jing Ge ◽  
Ulrike Gretzel
Keyword(s):  
Social Media ◽  
Future Research ◽  
Marketing Organization ◽  
Content Type ◽  
Social Media Platform ◽  
Social Media Platforms ◽  
Media Platform ◽  
Comprehensive Classification ◽  
Practical Implications

Purpose This paper aims to develop a taxonomy of value co-creation types occurring in firm-customer interactions on social media. Design/methodology/approach In total, 570 destination marketing organization (DMO)-initiated posts on Weibo and 3,137 responses were collected to develop a taxonomy by conducting qualitative empirical-to-conceptual analysis. To apply the taxonomy through conceptual-to-empirical analysis, 100 DMO-initiated posts and 823 responses were collected. Findings The communication-focused value co-creation taxonomy shows a variety of co-creators, verbal and non-verbal communicative co-creation actions facilitated by social media, and different co-created value types. Research limitations/implications This study used a single social media platform and selected three DMOs’ Weibo accounts. Future research should focus on other types of firms and different social media platforms. Practical implications This study used a single social media platform and selected three DMOs’ Weibo accounts. Future research should focus on other types of firms and different social media platforms. Originality/value This study enriches the tourism literature and the general marketing literature by examining value co-creation from a communication perspective and provides a comprehensive classification of value co-creation opportunities on social media.

scholarly journals Between hope and fear: developing social media guidelines

2017 ◽  
Vol 39 (2) ◽  
pp. 130-144 ◽  
Author(s):  
Michaël Opgenhaffen ◽  
An-Sofie Claeys
Keyword(s):  
Social Media ◽  
Media Use ◽  
Future Research ◽  
Social Media Use ◽  
Content Type ◽  
Work Related ◽  
Potential Risks ◽  
Use Of Social Media ◽  
Depth Interviews ◽  
Practical Implications

Purpose The purpose of this paper is to examine employers’ policy with regard to employees’ social media use. Specifically, the authors examine the extent to which employers allow the use of social media in the workplace, what opportunities can be related to employees’ social media use and how social media guidelines are implemented within organizations. Design/methodology/approach In-depth interviews were conducted with HR and communication managers of 16 European companies from different sectors and of varying size. Findings Some organizations believe that social media should be accessible to employees while others ban them from the workplace. Most respondents believe that organizations can benefit from employees sharing work-related content with their own network. However, they encourage the sharing and retweeting of official corporate messages rather than employees developing their own messages. This fear regarding employees’ messages on social media is reflected in the broad adoption of social media guidelines. Research limitations/implications Future research should chart the nature of existing social media guidelines (restrictive vs incentive). Accordingly, the perceived sense and nonsense of social media guidelines in companies should be investigated, not only among the managers but also among employees. Practical implications Organizations should remain in dialogue with employees with regard to social media. Managers seem overly concerned with potential risks and forget the opportunities that can arise when employees operate as ambassadors. Originality/value The use of in-depth interviews allowed the authors to assess the rationale behind social media guidelines within organizations in depth and formulate suggestions to organizations and communication managers.

The main topics of research on disclosures of intangible assets: a critical review

2016 ◽  
Vol 29 (2) ◽  
pp. 323-356 ◽  
Author(s):  
Francisca Castilla-Polo ◽  
Dolores GALLARDO-VÁZQUEZ
Keyword(s):  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Design Methodology ◽  
Lessons Learned ◽  
Future Research ◽  
Intangible Asset ◽  
Content Type ◽  
Journal Citation Reports ◽  
Principal Directions ◽  
Practical Implications

Purpose – We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that would be useful to academics and practitioners. Design/methodology/approach – The literature review was conducted after an analysis of the most important academic databases in the period of 1990-2013: ABI Inform Complete, CSIS, EconLit, ISOC, Journal Citation Reports, Scopus, Emerald, Springer, and Google Scholar. Findings – The authors offer a summary of the main gaps in the literature on intellectual capital disclosures, among which the authors perceive a need for increased qualitative or explanatory research, which would allow further analysis of such decisions. Research limitations/implications – Specifically, the main problem encountered in the research on voluntary disclosure of intangibles appears to relate to the type of methodology used, which is usually quantitative or descriptive. Practical implications – Given that the principal limitations in the field of the disclosure of intangibles have been discussed, the authors conclude by indicating the principal directions for future research. Social implications – Qualitative analysis is absent in the literature the authors reviewed, and considered it fundamental to understanding this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting. Originality/value – Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework of existing findings concerning decisions by companies to disclose information on intangibles, a topic on which previous literature is sparse.

Australia-China-Africa investment partnerships

2016 ◽  
Vol 12 (1) ◽  
pp. 61-82 ◽  
Author(s):  
Alice de Jonge
Keyword(s):  
Economic Development ◽  
Direct Investment ◽  
Recent Literature ◽  
Future Research ◽  
Energy Research ◽  
Content Type ◽  
Laws And Policies ◽  
Research And Education ◽  
Fdi Policies ◽  
Practical Implications

Purpose – This paper aims to examine the potential for “triangular cooperation” between investment partners from Australia, China and host African nations to contribute to the economic development in Africa. Design/methodology/approach – The paper discusses a number of complementarities between Australian and Chinese investors in mining, agriculture, energy, research and education and finance – sectors vital to Africa’s future development. These complementarities are examined in light of recent development studies on the benefits of triangular cooperation and recent literature examining links between foreign direct investment (FDI) policy and economic development. Findings – The paper concludes that there is much to be gained by making the most of the existing and potential synergies between Australian, Chinese and local investors in African settings. Research limitations/implications – The implications of this paper are, first, that African nations should keep the benefits of triangular cooperation in mind when designing FDI policies and, second, that Australian and Chinese investors should be more willing to explore potential investment partner synergies when investing in Africa. The paper also suggests an agenda for future research into how good design of FDI policies might best promote healthy economic development in African nations. Practical implications – Australian and Chinese companies should be more willing to explore potential avenues for cooperation when investing in Africa, while African governments should be more mindful of how rules and policies can maximise the local benefits of FDI. Social implications – African governments should be more mindful of the quality, rather than the quantity of FDI when drafting relevant laws and policies. Originality/value – The value of the paper is in applying the concept of “triangular cooperation” to direct investment. The paper also provides an original focus on Australia-China investment synergies in African settings.

Nonlinearity in the relationship between intellectual capital and corporate performance: evidence from Vietnamese listed companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Qian Long Kweh ◽  
Irene Wei Kiong Ting ◽  
Wen-Min Lu ◽  
Hanh Thi My Le
Keyword(s):  
Intellectual Capital ◽  
Performance Indicators ◽  
Corporate Performance ◽  
Listed Companies ◽  
Data Envelopment ◽  
Content Type ◽  
Measurement Models ◽  
Structural Capital ◽  
The Relationship ◽  
Practical Implications

PurposeConsensus on how intellectual capital (IC) affects corporate performance is limited because of various measurement models of IC and corporate performance. This study thus aims to further the debate on the relationship between IC and corporate performance from the perspectives of nonlinearity, the capital values of IC and the use of a holistic measure of corporate performance.Design/methodology/approachUsing 1,395 firm-year observations derived from Vietnamese listed companies from 2010 to 2018, this study focuses on (1) presenting an IC model benchmarked on value-creating expenses; (2) using a directional distance function (DDF)-based stochastic nonparametric envelopment of data (StoNED) framework to scrutinize multiple performance indicators and the capital values of people, structures and relationships simultaneously; and (3) adopting firm-year cluster-robust regressions to analyze the nonlinear association between IC and corporate performance empirically with an appropriate U test.FindingsResults suggest that human capital (HC), structural capital (SC) and relational capital (RC) are the main contributors of high corporate efficiency, whereas only HC and RC contribute to high corporate profitability. These results are absent when this study employs the conventional data envelopment analysis (DEA), which is also a multidimensional framework, as the dependent variable. More importantly, IC and its components can improve corporate performance, namely, both corporate efficiency and corporate profitability up to a critical point, after which the effects would drop.Practical implicationsOverall, this study highlights not only the need to invest in IC but also its associated costs. That is, policymakers also need to note the marginal cost of investing in IC, which may in the end outweigh the benefits from IC.Originality/valueThis study extends IC-related studies by investigating the nonlinear relationship between IC and corporate performance. Moreover, the value of this study also lies in the multidimensional DDF-based StoNED framework.

New approaches on repatriation research

2014 ◽  
Vol 12 (3) ◽  
pp. 326-344 ◽  
Author(s):  
Naiara Arnaez ◽  
Amaia Arizkuren ◽  
Marta Muñiz ◽  
María Eugenia Sánchez
Keyword(s):  
Management Practices ◽  
Recent Literature ◽  
Future Research ◽  
Contextual Influences ◽  
Content Type ◽  
Future Studies ◽  
Human Resource Management Practices ◽  
Research Propositions ◽  
The Impact ◽  
Practical Implications

Purpose – The purpose of this paper is to analyze repatriation as an active actor on his/her return and not just as a passive receiver of organizational human resource management practices. Traditionally, literature has been focused on investigating the impact of organizational practices and support on repatriation, but new studies suggest that this approach is insufficient. According to these studies, individual and contextual influences are also important on repatriation and new studies are needed to measure its impact. Design/methodology/approach – This article is the base of future studies to analyze the impact of both approaches at once. Findings – The paper departs from recent literature in the field, to develop a series of research propositions. Research limitations/implications – The implications of this study include to contribute to the knowledge and future research on the expatriation process, studying the adaptation, performance, etc. of the expatriate during the international mission and particularly the last part of the process, repatriation, which has not received so much attention. Practical implications – This paper highlights that mismanagement of repatriation could lead to turnover of these valuable professionals or to a non-satisfactory reinstatement or even to inefficiency. On the other hand, the perception that repatriation is not well managed and that it does not lead to an advance for the employee could discourage future expatriates to accept international missions, which could even slow down the international progress of the company. Originality/value – The integration of the traditional and the emerging perspectives of repatriation process.

The intellectual capital of higher education institutions

2019 ◽  
Vol 20 (3) ◽  
pp. 355-381 ◽  
Author(s):  
Eugénia Pedro ◽  
João Leitão ◽  
Helena Alves
Keyword(s):  
Higher Education ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Higher Education Institutions ◽  
Content Type ◽  
Measurement Systems ◽  
Structural Capital ◽  
Core Components ◽  
Type Of Institution ◽  
Practical Implications

PurposeThe purpose of this paper is to present an innovative operational proposal for measuring the intellectual capital (IC) of higher education institutions (HEIs) through a strategic prospective lens of analysis.Design/methodology/approachAfter providing a literature review on the methods for measuring IC that focuses on the organisational IC of HEIs, four case studies applied to Portuguese HEIs are presented, using a matrix of cross-referenced impacts – multiplications applied to a classification (MICMAC) approach.FindingsThe empirical findings reveal how human capital, structural capital and relational capital make up the core components and provide a fairly diversified list of the measurement indicators for the operational evaluation of the IC of HEIs.Practical implicationsIt contributes into the literature of strategic prospective analysis of HEIs by: analysing the measurement systems for the organisational IC interrelated with HEIs; identifying the key components to the organisational IC of HEIs and their respective measurement indicators; and draufting a new method for operationally implementing organisational IC through the systematic application of the components and indicators identified.Originality/valueThrough an innovative vision, the present study reconciles and systematically structures the methods already proposed by other authors before presenting an innovative operational approach and an alternative to the already existing methods. In addition, the structure of this proposal itself enables HEIs to choose from among the various indicators proposed for IC, correspondingly those that best align with the type of institution under evaluation.

Brands, community and style – exploring linking value in fashion blogging

2014 ◽  
Vol 18 (1) ◽  
pp. 3-19 ◽  
Author(s):  
Christofer Pihl
Keyword(s):  
Social Media ◽  
Content Analysis ◽  
Design Methodology ◽  
Study Strategies ◽  
Future Research ◽  
Community Members ◽  
Content Type ◽  
Potential Source ◽  
Empirical Context ◽  
Practical Implications

Purpose – By using the concept of style, the purpose of this paper is to elaborate on the notion of brand community. More specifically, it seeks to explore how style can function as a linking value in forms of communities centred on brands that emerge within the empirical context of fashion and social media. Design/methodology/approach – A netnography of the content produced by 18 fashion bloggers in Sweden was conducted. Content analysis of this material was used to map how consumption objects, in terms of fashion brands, were integrated in activities taking place on blogs, and through these processes, acted as a linking value for community members. Findings – This paper demonstrates how fashion bloggers, together with their readers, constitute a form of community centred on style. It also shows how fashion bloggers, by combining and assembling fashion brands and products, articulate and express different style sets, and how they, together with their followers, engage in activities connected to these style ideals. Research limitations/implications – As this study has been empirically limited to a Swedish setting, future research would benefit from findings of international expressions of communities of style. Practical implications – Based on this study, strategies for managing communities of style is suggested to represent a potential source of competitive advantage for fashion firms. Originality/value – In the context of the conceptual discussion about what brings members of communities together, this study provides evidence of how style can function as a linking value in the setting of consumer communities that emerge within the boundaries of fashion and social media.

Intellectual capital in action: evidence from Italian local governments

2016 ◽  
Vol 17 (4) ◽  
pp. 696-713 ◽  
Author(s):  
Francesca Manes Rossi ◽  
Francesca Citro ◽  
Marco Bisogno
Keyword(s):  
Intellectual Capital ◽  
Local Governments ◽  
Large Body ◽  
Principal Component ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Structural Capital ◽  
Research Findings ◽  
Research Stream

Purpose Intellectual capital (IC) is attracting increasing attention from scholars and practitioners in the private sector, while research in the public sector is still in its embryonic stage, especially in regards to local governments. The purpose of this paper is to fill this gap by channelling conceptual and empirical findings from the large body of IC literature. Design/methodology/approach The research investigates IC in action in the local government domain. A survey has been carried out involving both managers and politicians of all Italian local governments (ILGs) with more than 40,000 inhabitants. In order to define the constituents of each IC dimension perceived by ILGs, principal component analysis was used in investigating the results. Findings Results highlights how IC components are perceived in ILGs: human capital is a combination of aptitudes in pursuing target performances, sense of ownership and motivations; relational capital is a combination of values, relationships and acts; structural capital includes procedures and routines supporting the decision-making process, the ability of achieving objectives and handling changes. Research limitations/implications While the research findings are limited due to being based on a survey in a single country, they present opportunities for future research regarding further testing of how IC is perceived in LGs in different context. The conclusion could be beneficial also for standard setters, providing a path to support the IC disclosure by LGs. Originality/value The paper contributes to a narrow strand of research – IC in LGs – adding new knowledge in “IC in action” research stream.

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