On the plausibility of an integrated approach to disclose social and intangible issues

2014 ◽  
Vol 10 (3) ◽  
pp. 416-435 ◽  
Author(s):  
Maria Teresa Nardo ◽  
Stefania Veltri
Keyword(s):  
Intellectual Capital ◽  
Empirical Studies ◽  
Real Life ◽  
Two Dimensions ◽  
Content Type ◽  
The Real ◽  
Literature Reviews ◽  
Italian Context ◽  
The Relationship ◽  
Italian Territory

Purpose – The article aims to investigate whether the integration between corporate social responsibility (CSR) and intellectual capital (IC) reports could be a plausible issue. To address this aim, the paper posits three main research questions: whether there is a theory able to explain the relationship between IC and CSR (RQ1); whether empirical surveys provide evidence of the links between CSR activities (CSRA) and IC (RQ2); and whether organizations have started to disclose social and intangible issues in a single document within the Italian context (RQ3). Design/methodology/approach – To answer the RQs, we decided to arrange three different literature reviews. In detail, to address RQ1, we searched for theoretical studies focussing on an resource-based view (RBV) perspective of IC or CSR or both. To address RQ2, we searched for empirical studies addressed to test the links between CSRA and the creation and development of organizational IC. To address RQ3, we searched for empirical studies focussing on companies’ experiences of integration of CSR and IC reports or on surveys on this theme in the Italian context. Findings – All the three literature reviews provide evidence that the trend to move towards an integration of social and IC issues in a single report is a plausible issue, from a theoretical, management and disclosure point of view. Research limitations/implications – The main limit of the research lies in its theoretical nature; however, the study can provide an impulse for further research on the existing trend in the real-life context, and can also provide the theoretical basis on which to build a model that, starting from the relationships among the different kinds of voluntary reports, provides the criteria and methods to integrate the firm’s corporate voluntary reports in a single report. For researchers, this result also has an implication to control for intangibles, for example, assessing the relationship between CSR and corporate performance may explain some of the mixed findings that have occurred in the past. Practical implications – The article inserts CSR and IC within the RBV theory. Such recognition provides managers the theoretical framework to treat them conjointly, being aware that these two dimensions are intertwined. The article also provides evidence that CSRA impact on IC creation and development. The main implication for company managers is that, when developing a strategy aimed at strengthening IC, they should consider not only all components of intellectual capital but, above all, also include CSR actions and attributes in strategy formulation. Finally, the article provides evidence of a trend towards an integration of CSR and IC reports within the Italian territory. An integrated CSR–IC approach could have relevant implications on the development of the Italian territory characterized by a large number of SMEs and networks of firms that are an integral part of the local community, whose success is often related to their capability to acquire consensus from local stakeholders such as employees, public authorities, financial organizations, banks, suppliers and citizens. Originality/value – The article provides three main contributions: first, the paper suggests that the integration of the two different perspectives IC and CSR finds its theoretical justification in the RBV theory, which is scarcely applied to explain the link between these two perspectives; second, the article provides evidence of the real effects that investments in CSR have on the maintenance and developing of organizational IC; third, it provides evidence that there is a trend moving towards an integration of social and IC issues in a single report in the Italian context.

Intellectual capital and performance

2018 ◽  
Vol 19 (2) ◽  
pp. 407-452 ◽  
Author(s):  
Eugénia Pedro ◽  
João Leitão ◽  
Helena Alves
Keyword(s):  
Intellectual Capital ◽  
Research Question ◽  
Empirical Studies ◽  
Content Type ◽  
Wide Range ◽  
Depth Study ◽  
Global Vision ◽  
Customer Capital ◽  
And Performance ◽  
The Relationship

Purpose The purpose of this paper is to determine the predominant classification of intellectual capital (IC), in terms of components, using the literature of reference on the relationship between IC and performance and considering multi-dimensional analysis axes (MAAs): organisational, regional and national. Design/methodology/approach A systematic literature review (SLR) is presented focussing on empirical studies on IC published in the period 1960-2016. A protocol for action is defined and a research question is raised, gathering data from the databases of: Web of Science, Scopus and Google Scholar. A social network analysis is also provided to determine the type of networks embracing groups, IC individual components and performance type. Findings Of the 777 papers included in the SLR, 189 deal with the relationship between IC and performance. The paper highlights the greater development of empirical studies starting from 2004; the organisational MAA is the most studied. The most frequently used groups of components in studies dealing with IC’s influence on performance corresponds to a triad of human capital; structural (organisational or process) capital; and relational (social or customer) capital, which determine positively the performance of organisations/regions/countries, but their influence is not linear and depends on various factors associated with the context and surrounding environment. Practical implications This study has wide-ranging implications for politicians/governments, managers and academics, providing empirical evidence about the relationships between the components of IC and performance, by MAAs, and a global vision and better understanding of how those IC components have developed and how they are related to performance. Originality/value Due to the high number of references covering a wide range of disciplines and the various dimensions (e.g. organisational, regional and national) that form IC, it becomes fundamental to carry out an SRL and systematise its MAAs to deepen knowledge about what has been discovered/developed in this domain, in terms of empirical studies, in order to situate the topic in a wider theoretical-practical context. The paper is exceptionally wide-ranging, covering the period 1960-2016. It is one of the first clarifying studies on systemisation of the literature on IC, by MAA, and an in-depth study of IC’s impact on the performance of organisations/regions and countries which may serve as a guideline for future studies using the taxonomy proposed.

Measuring the intellectual capital of Italian listed companies

2017 ◽  
Vol 18 (4) ◽  
pp. 710-732 ◽  
Author(s):  
William Forte ◽  
Jon Tucker ◽  
Gaetano Matonti ◽  
Giuseppe Nicolò
Keyword(s):  
Intellectual Capital ◽  
Firm Growth ◽  
Stock Exchange ◽  
Market Value ◽  
Investment Strategy ◽  
Sources Of Information ◽  
Content Type ◽  
Italian Context ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to investigate the relationship between intellectual capital (IC), measured in terms of the market to book (MTB) ratio, and potential key determinants of IC value such as intangible assets (IA) and a range of other factors. Design/methodology/approach The study is conducted for a sample of 140 Italian corporations over the period 2009-2013. Applying a holistic market-based approach, the relationship between IC value and selected determinants from the extant literature is tested. Five hypotheses are tested using a pooled OLS regression model, while controlling for time. ROE is employed as a useful firm profitability indicator from the perspective of an equity investor. Moreover, four robustness tests are undertaken. Findings The results show that IA, profitability, leverage, industry type, auditor type, and family ownership positively affect IC value, whereas SIZE and AGE negatively affect IC value. Moreover, the findings of the robustness tests suggest that all firms, and not just knowledge-intensive business service industry firms, manage knowledge. Research limitations/implications The validity of the findings is limited to the Italian context, as the study focuses on a sample of companies listed on the Milan Stock Exchange, all of which prepare their individual financial statements according to IFRS. Further limitations are related to the use of market value in the short term, as it is influenced by market volatility. The study may allow academic researchers to investigate the impact of other non-accounting sources of information on market value within a multidisciplinary perspective. Practical implications This paper also has implications for managers and practitioners. The findings suggest that managers should not take for granted that firm growth (an increase in SIZE) alone will lead to an increase in IC value, in the absence of a consistent IC-oriented investment strategy. Managers should also avoid smoothing their IC investment as the company grows, in order to maintain a stable MTB ratio. Further, standard setters should seek to explore better means of disclosing non-accounting information relating to IC value. Originality/value This paper contributes to the IC literature as it is the first study which applies the market capitalization approach to analyze IC value determinants in the Italian context, within the framework of IFRS. The findings reveal some interesting relationships between the MTB ratio and recognized intangible investments, which are found to be insignificant in previous studies, confirming that, through the holistic effect, the MTB ratio may be a good proxy for IC.

Does green intellectual capital spur corporate environmental performance through green workforce?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Adil Mansoor ◽  
Sarwat Jahan ◽  
Madiha Riaz
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Intellectual Capital ◽  
Environmental Sustainability ◽  
Environmental Performance ◽  
Two Dimensions ◽  
Mediating Effect ◽  
Intangible Asset ◽  
Content Type ◽  
The Relationship

PurposeDrawing upon the intellectual capital-based view theory, this study explored the relationship between green intellectual capital (IC) and environmental performance (EP) with the intervening effect of green human resource management (GHRM).Design/methodology/approachCross-sectional data were collected from 187 human resource directors/managers working in manufacturing firms of Pakistan. A partial least squares approach was applied to test the hypothesized relationships.FindingsThe results showed a mediating effect of GHRM on the relationship between green human capital and the organizational EP. Also two dimensions of green IC (green human capital, green relational capital) were also found positively related to the EP of the firm.Practical implicationsPolicymakers should devote their attention to the preservation and enhancement of their employees' knowledge as green human capital is possessed by the employees. Furthermore, managers must exchange information with key stakeholders to better understand and resolve their environmental concerns. Organizational leaders must also ensure the implementation of GHRM policies that, in turn, improve the EP with the aid of green IC.Originality/valueThe current research contributes to the literature by defining green IC as an antecedent and GHRM as an intervening variable for EP. In addition, this study underlines the significance of GHC as a valuable intangible asset for the achievement of environmental sustainability. It also illustrates the importance of GRC, which creates an exchange partnership with the stakeholders to promote corporate environmentalism.

Affective trust in buyer-seller relationships: a two-dimensional scale

2016 ◽  
Vol 31 (2) ◽  
pp. 260-273 ◽  
Author(s):  
Houcine Akrout ◽  
Mbaye Fall Diallo ◽  
Wafa Akrout ◽  
Jean-Louis Chandon
Keyword(s):  
Empirical Studies ◽  
Reliability And Validity ◽  
Maintenance Phase ◽  
Two Dimensions ◽  
Measurement Scale ◽  
Accurate Identification ◽  
Content Type ◽  
Affective Trust ◽  
Validity Assessment ◽  
The Relationship

Purpose – This paper aims to develop and validate a scale measurement of trust in long-term relations, specifically in the maintenance phase, between buyers and sellers. Relying on a cognitive conception, existing scales do not measure the affective trust occurring in the maintenance stage of the relationship. Design/methodology/approach – Three surveys were conducted with purchasing managers of enterprises in various business-to-business (B2B) sectors to build a bi-dimensional measurement scale of affective trust as a sentiment of security and affective attachment. For measurement scale development, established construction procedures were followed, including qualitative and quantitative surveys. The process can be summarized as: domain specification, generation of questionnaire items, empirical survey and iterative process of scale purification based on reliability assessment and validity checks. Findings – The results indicate satisfactory psychometric properties of the new Affective Trust Scale (ATS). Furthermore, they demonstrate the scale’s measurement invariance across business sectors. The research confirms the importance of affective aspects of trust and supports the reliability and validity of the measure. Nomological validity assessment of the scale shows that sentiment of security-based trust impacts investment in business relationships. Research limitations/implications – The ATS developed and tested in the B2B French context needs to be evaluated taking into account several limitations. First, the specific context was a sample of buyers in France experiencing lasting relationships, suggesting that an extension of the study to other countries would be desirable. Also, the ATS needs to be further validated and confirmed in other contexts, for instance, within buyer–supplier relationship intensity. Practical implications – The ATS can help firms to identify key parameters in buyer–seller relationships. It is important for the seller to collect information to determine the stage of the relationship before spending money on targeting customers, as they may not be ready to broaden the scope of their contract. The ATS can be very useful for companies to assess the state of the relationship and the strength of the bond in a timely manner and, therefore, anticipate the relational orientation. Segmentation based on relational phases requires tailoring to each form of trust strategies and hence the accurate identification of the relationship phase could help to better categorize and subcategorize customers with respect to the sentiment of security and affective attachment degrees. Furthermore, an understanding of the two dimensions is useful for key account managers to adjust relationship management toward specific actions (e.g. sentiment of security and/or affective attachment). The ATS could be very useful to guide managers in taking the right decision, by focusing both on sentiment of security and affective attachment dimensions of affective trust. Originality/value – Affective trust is important to B2B managers, who frequently struggle to build and maintain close relationships with customers and suppliers. This paper adds insights into the complex but important construct of trust. The scale could be used for empirical studies of affective trust in B2B relationships. It may also help marketing managers develop better relationships with partners.

Organizational learning and firm performance: a systematic review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thanh Tung Do ◽  
Ngoc Khuong Mai
Keyword(s):  
Systematic Review ◽  
Organizational Learning ◽  
Firm Performance ◽  
Organizational Innovation ◽  
Empirical Studies ◽  
Content Type ◽  
Quantitative Studies ◽  
Literature Reviews ◽  
Different Dimensions ◽  
The Relationship

PurposeThis study aims to systematically review empirical research on the relationship between organizational learning (OL) and firm performance (FP) to evaluate how far the field has come.Design/methodology/approachThis study follows a systematic, transparent and replicable approach suggested by Vom Brocke et al. (2009) to conduct a systematic review. A total of 52 empirical studies published over the years 1999–2019 was retrieved and analyzed.FindingsThree key themes related to the OL–FP relationship have emerged from the review. First, research on OL and FP has been quantitatively conducted in a variety of countries and sectors. Second, dimensions of OL foster both financial and non-financial performance of firms through their combinations and interactions. Third, the relationship between OL and FP is mediated by organizational innovation.Research limitations/implicationsThe literature search returned only quantitative studies on OL and FP, which was accepted within the scope of this review. Future studies are encouraged to systematically examine case studies and qualitative research on OL and FP.Practical implicationsThis review demonstrates that FP can be improved through different dimensions of OL. Based on our findings, managers wanting to enhance the performance of their firms can analyze the demand for OL and develop those OL dimensions.Originality/valueThis is among the first systematic literature reviews on OL and FP. The findings of this study also contribute to the previously scattered understanding of OL and FP.

Review of empirical research on leadership and organizational learning

2020 ◽  
Vol 24 (5) ◽  
pp. 1201-1220 ◽  
Author(s):  
Thanh Tung Do ◽  
Ngoc Khuong Mai
Keyword(s):  
Organizational Learning ◽  
Empirical Studies ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Research Areas ◽  
Literature Reviews ◽  
English Articles ◽  
The Relationship ◽  
Leadership Approaches

Purpose This paper aims to investigate how the relationships between different leadership approaches and organizational learning have been examined in the literature, from which future research areas can be recommended. Design/methodology/approach This systematic literature review applies matrix method to examine major literature in leadership and organizational learning. A total of 57 peer-reviewed English publications from 45 journals were selected and analyzed. Findings The synthesis of these empirical studies revealed as follows: the relationship between leadership and organizational learning has been mostly quantitatively investigated in many countries and sectors; multiple leadership styles have been identified to ameliorate processes, levels and capabilities of organizational learning and transformational leadership still remains the most commonly used style; there are mediating mechanism and boundary conditions in the relationship between leadership and organizational learning. Research limitations/implications The literature search in this study was mainly focused on English articles only; therefore, some papers in other languages may have not been included. Practical implications This review offers an overall picture of the existing knowledge of organizational learning and leadership that will be fruitful for practitioners to understand and replicate these concepts. Originality/value There are little systematic literature reviews on the relationship between leadership and organizational learning. This paper is among the first systematic reviews to analyze how leadership has been associated with organizational learning and provide potential research directions.

scholarly journals Interpersonal affect and host country national support of expatriates

2016 ◽  
Vol 4 (4) ◽  
pp. 476-495 ◽  
Author(s):  
Arup Varma ◽  
Pawan Budhwar ◽  
Anastasia Katou ◽  
Jossy Matthew
Keyword(s):  
Social Support ◽  
Host Country ◽  
Empirical Studies ◽  
Real Life ◽  
Global Organizations ◽  
Content Type ◽  
Host Country Nationals ◽  
The Usa ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to examine the role played by host country nationals’ (HCNs) collectivism and the interpersonal affect they develop toward expatriate colleagues, in determining the degree to which Chinese HCNs would be willing to offer role information and social support to expatriates from India and the USA. Design/methodology/approach The authors conducted a between-subjects simulation (n=402) with front-line, junior-level professionals in four global organizations operating in China, measuring their interpersonal affect toward a hypothetical expatriate colleague, and their willingness to offer role information and social support to the expatriate. Findings Results indicated the interpersonal affect felt by Chinese HCNs mediates the relationship between the collectivism levels of Chinese HCNs, and their willingness to offer role information and social support to expatriates. Research limitations/implications It should be acknowledged that the authors used hypothetical “paper-people” to test the hypotheses. Future studies should investigate the impact of collectivism and interpersonal affect on HCN willingness to offer role information and social support by examining HCNs’ attitudes toward real-life expatriate colleagues. Originality/value While empirical studies examining HCN willingness to offer role information and social support have begun to emerge in the expatriate literature, only a couple of studies have included interpersonal affect as a key determinant. Given that interpersonal affect is a key determinant of individuals’ reactions to others, but also a complex construct, the findings confirm the need for organizations to examine how this impacts performance and co-worker interactions in the workplace.

scholarly journals Creating relationship continuity across projects in the construction industry

IMP Journal ◽  
2017 ◽  
Vol 11 (2) ◽  
pp. 207-229 ◽  
Author(s):  
Malena Ingemansson Havenvid ◽  
Elsebeth Holmen ◽  
Åse Linné ◽  
Ann-Charlott Pedersen
Keyword(s):  
Construction Industry ◽  
Empirical Studies ◽  
Mutual Orientation ◽  
Content Type ◽  
Construction Firms ◽  
Relationship Continuity ◽  
Time Period ◽  
Strategy Types ◽  
The Relationship ◽  
Over Time

Purpose The purpose of this paper is to investigate the relationship continuity across projects among actors in the construction industry, and to discuss why and how such continuity takes place. Design/methodology/approach The authors draw on the results from four in-depth case studies illustrating different strategies for pursuing relationship continuity. The results are analysed and discussed in light of the oft-mentioned strategies suggested by Mintzberg (1987): emergent, deliberate and deliberately emergent strategies. Furthermore, the ARA-model is used to discuss why the relationship continuity strategies are pursued, and which factors might enable and constrain the relationship continuity. Findings The main findings are twofold. First, the authors found that the strategy applied for pursuing relationship continuity may, in one-time period, contain one type of strategy or a mix of strategy types. Second, the type of strategy may evolve over time, from one type of strategy being more pronounced in one period, to other strategies being more pronounced in later periods. The strategies applied by construction firms and their counterparts can thus contain elements of emergent, deliberate and deliberately emergent strategies, in varying degrees over time. It is also shown that the strategies of the involved actors co-evolve as a result of interaction. Also, the main reasons for pursuing continuity appear to lie in the re-use and development of important resources and activities across projects to create efficiency and the possibility to develop mutual orientation, commitment and trust over time, and thus reduce uncertainty. Research limitations/implications Further empirical studies are needed to support the findings. For managers, the main implication is that relationship continuity can arise as part of an emerging interaction pattern between firms or as part of a planned strategy, but that elements of both might be needed to sustain it. Originality/value The authors combine Mintzberg’s strategy concepts with the ARA-model to bring new light to the widely debated issue of discontinuity and fragmentation in the construction industry.

Study from Korea shows strong CSR policies significantly increase job seekers' application intentions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Real Life ◽  
Value Congruence ◽  
Job Applicants ◽  
Job Seekers ◽  
Content Type ◽  
Mediated Moderation ◽  
Mediating Role ◽  
Corporate Social ◽  
The Relationship

Purpose This study investigated how and when corporate social responsibility (CSR) fosters job seekers’ application intentions. The authors used a “mediated moderation mode” to explore the positive effect of CSR on job seekers’ intention to apply. They considered the moderating role of applicants’ calling and the mediating role of value congruence in the relationship between the person and organization. Design/methodology/approach To test their hypotheses the authors developed a questionnaire and sent it to a sample of 259 college students with a mean age of 22.67 in South Korea. All were either prospective or current job seekers and 55.2pc were female. Two scenarios were developed based on the real-life case of a well-known coffee franchise’s CSR policies. The scenarios were identical except that one had more proactive CSR policies. Findings Results showed that a company’s proactive CSR programs increase job seekers’ intention to apply, which was moderated by their “calling” for the job. The research also demonstrated that “value congruence” between the applicant and the organization fully mediated the interaction between CSR and calling. The results, the authors said, suggested that engaging in active CSR could attract job applicants, providing a potential competitive advantage. Originality/value The authors said their study contributed to the literature as it took the job seeker’s perspective whereas most previous research on calling focused on employees. They said it was the first study to empirically demonstrate the interaction between a sense of calling and CSR.

A system of values and economic behaviour models of young entrepreneurs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Svetlana D. Gurieva ◽  
Oksana V. Zashchirinskaia
Keyword(s):  
Real Life ◽  
Statistical Processing ◽  
Economic Education ◽  
Practical Significance ◽  
Russian Society ◽  
Content Type ◽  
Economic Behaviour ◽  
Behaviour Models ◽  
The Relationship ◽  
Young Entrepreneurs

Purpose The purpose of this paper is to investigate the relationship of values with individual economic behaviour, identifies the correlation between personality values that are conditioned upon the culture, and evaluations of economic behaviour situations on the example of Russian culture. Design/methodology/approach This study involved 222 people of Russian nationality, young entrepreneurs employed in the commercial field, developing their own business. The following methods were used in the study: the methodology for measuring the values of an individual and cultural level; Melbourne Decision Making Questionnaire, a scenario methodology for economic behaviour, which is a short behavioural scenario (model of behaviour), taken from real life. The statistical processing of experimental data was carried out using the IBM SPSS Statistics Version 21 software package. Findings The values with correlated progressive and regressive economic forms of behaviour were identified for modern Russian society. The correlation of factors with progressive and regressive economic behaviour was also identified. Practical implications The practical significance of the study lies in the possibility of applying the results obtained not only in the system of economic education but also in programs to support the business activity of young entrepreneurs. Originality/value The value of this study is determined by the fact that it can be placed in a broader context of research into the relationship between the levels of human consciousness and his behaviour.

Sign in / Sign up

Export Citation Format

Share Document