Technology usage, intellectual capital, firm performance and employee satisfaction: the accountants' idea

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlo Torre ◽  
Aurelio Tommasetti ◽  
Gennaro Maione

PurposeThe paper proposes a conceptual integration between two variables, both considered as capable of affecting public firm performance: technology and intellectual capital.Design/methodology/approachThe analysis is performed by testing a structural equation model (SEM) which allows to measure simultaneously a plurality of variables, highlighting all the possible connections. Data is collected by administering more than 500 paper questionnaires to accountants working within Local Health Firms of Naples and Salerno.FindingsThe study seems to align with the considerations according to which intellectual capital expressed through its three dimensions – relational capital, human capital and organizational capital – exert a positive influence on perceived performance of healthcare firms, ultimately impacting on the Employees' Satisfaction.Research limitations/implicationsThe study acts as a useful guide from a managerial point of view, because it may support firm decision-making. In fact, public sector managers can leverage an instrument capable of activating functional mechanisms to improve firm performance.Originality/valueThe work allows overcoming the literature gap due to the fact that, although there is a wide recognition of the potential of technology and intellectual capital, there are no studies that synergistically integrate both the aspects in the attempt to understand their value in terms of influence on the performance of public firms, on the one hand, and on employees' satisfaction, on the other. In this vein, the work, in an attempt to provide further scientific support to the link between technology and intellectual capital, is a tool capable of highlighting how this link positively impacts on company performance and employee satisfaction.

2020 ◽  
Vol 5 (2) ◽  
pp. 211-228
Author(s):  
Chin-Shan Lu ◽  
Hsiang-Kai Weng ◽  
Shiou-Yu Chen ◽  
Chi Wai Chiu ◽  
Hiu Yan Ma ◽  
...  

Purpose This study aims to examine the linkages between port aesthetics, destination image, tourist satisfaction and tourist loyalty in Hong Kong. Design/methodology/approach To achieve this objective, the authors surveyed 247 tourists in Hong Kong. Using factor analysis and structural equation model (SEM) to identify the constructs of port aesthetics and analyze its relationship with destination image, tourist satisfaction and tourist loyalty. Findings Five-port aesthetics constructs were identified, namely, leisure and culture, design and cognition, atmosphere, recreational facilities and memory. The results of SEM revealed the following: port aesthetics positively influenced destination image; destination image positively influenced tourist satisfaction; and tourist satisfaction had a positive influence on tourist loyalty. This research also found that the indirect effect of port aesthetics on tourist loyalty via destination image and tourist satisfaction. Originality/value While the environmental qualities of a port could potentially affect destination image, tourist satisfaction and loyalty, this study developed and validated a measurement instrument of perceived port aesthetics from a tourist’s perspective. Specifically, this research proposed a structural model to explain the relationships between port aesthetics, destination image, tourist satisfaction and loyalty.


2018 ◽  
Vol 56 (6) ◽  
pp. 1167-1182 ◽  
Author(s):  
Miguel Hernandez-Espallardo ◽  
Fabian Osorio-Tinoco ◽  
Augusto Rodriguez-Orejuela

Purpose The purpose of this paper is to add to the existing knowledge about how firm performance is influenced by their involvement in collaborative innovation. The contextual resource-based dimensions improve the participating firm’s performance through its impact on the job-related attitudes of the firm’s personnel. Design/methodology/approach Hypotheses were tested using structural equation model to analyze a set of data collected through surveys among a sample of Colombian manufacturers. Findings This study provides empirical evidence that contributes to the scarce research in the open innovation arena about how human resources influence performance in the inter-organizational collaborative innovations. In particular, it offers strong support for the key mediating role of the employees’ job-related attitudes in the relationship between complementary capabilities and innovation culture as value-creating conditions, and the participating firm’s ultimate sales and financial performance. Research limitations/implications The results may be affected by the context of the data set. Further studies considering the influence of specific contextual variables, such as the type of innovation, the national culture or the type of partner, could yield richer insights that would help validate the results of this study. Practical implications This study provides useful information for managers. As well as creating the required conditions to add value in the collaborative innovation, they should work to guarantee the better job-related outcomes for the employees involved in collaborative innovation projects. Originality/value This research contributes to the open innovation literature. It posits the employee’s attitudes toward collaborative innovations as a factor of the utmost importance in determining how the external collaboration affects internal performance.


2017 ◽  
Vol 29 (1) ◽  
pp. 65-78 ◽  
Author(s):  
Alfonso J. Gil ◽  
Mara Mataveli

Purpose This paper aims to analyse the impact of organizational learning culture and learning facilitators in group learning. Design/methodology/approach This study was conducted using a survey method applied to a statistically representative sample of employees from Rioja wine companies in Spain. A model was tested using a structural equation model. Findings Statistical evidences suggest that both the learning culture and facilitators of group learning impact positively on group learning. In addition, it was found that the facilitation of learning has a positive influence on the learning culture. Practical implications From the paper, two sets of implications are extracted. The first is related to learning in the workplace – the importance of facilitating learning in group learning is emphasized. The second set refers to human resources development: organizational commitment to the development of informal learning is highlighted. Originality/value The paper explores the concept of learning culture and how it relates to the development of group learning, and an important system in the workplace is implemented.


2018 ◽  
Vol 9 (2) ◽  
pp. 148-164 ◽  
Author(s):  
Martina Kotze

Purpose The purpose of this paper is to present a model of the relationships between personal resources (Psychological Capital (PsyCap)) and satisfaction with job resources, and their effect on work engagement and burnout. Design/methodology/approach Data were collected from a convenience sample of 407 full-time employees from various public and private sector organisations, using a questionnaire consisting of PsyCap (PCQ-24), the Utrecht Work Engagement Scales, the Maslach Burnout Inventory, and a questionnaire measuring job resources (Parker and Hyett, 2011). The data were analysed using variance-based structural equation modelling (SmartPLS 3). Findings The influence of employees’ satisfaction with job resources on both dimensions of burnout (emotional exhaustion and cynicism) was negative and statistically significant. Satisfaction with job resources had a statistically significant positive influence on both dimensions of work engagement (vigour and dedication). PsyCap had a statistically significant positive influence on satisfaction with job resources. Satisfaction with job resources partially mediated the influence of PsyCap on emotional exhaustion and cynicism, and partially on vigour and dedication. Research limitations/implications As this was an exploratory study, it used a convenience sample and a variance-based approach to structural equation modelling (SmartPLS). It is suggested that future researchers replicate the model in different contexts to corroborate the proposed relationships using larger samples, probability-based sampling and a covariance-based approach to structural equation modelling. Practical implications Management must realise that employees’ satisfaction with job resources plays a central role in their work engagement and burnout levels. Workplace practices that reflect respect and care for the employee and the development of employees’ personal resources (i.e. PsyCap) will improve work engagement and reduce burnout. Originality/value This paper fills a gap in the literature by explaining how personal resources (PsyCap) and job resources (the organisation’s perceived respect for the employee and employer care) influence work engagement and burnout via mediation paths.


2020 ◽  
Vol 13 (12) ◽  
pp. 3949-3969
Author(s):  
Tinh Tran Phu Do ◽  
Dung Tien Luu

Purpose This paper aims to assess an integrative model of origins and sequences of employee intrapreneurial behaviour in hospitality companies. Design/methodology/approach The research sample comprises 321 frontline employees in four-star to five-star hotels in Ho Chi Minh City of Vietnam, using a structural equation model (SEM). Findings The paper shows that employee behavioural factors (subjective norms, attitude towards intrapreneurship and perceived behavioural control) and perception of firm entrepreneurial orientation dimensions (innovativeness, proactiveness and risk-taking) have a significant impact on the two intrapreneurship activities of employee strategic renewal behaviour and venture behaviour, which in turn, beneficial impact firm performance. The influence of demographic variables is also assessed in the research model, and education level, income level and management level are found to be prestigious. Practical implications Hospitality firms need to establish the architecture and system related to entrepreneurship orientation and organisational climate. Additionally, there is a need for providing resources and knowledge, thereof, could provide support employees in appreciation of corporate entrepreneurship and authorisation to conduct intrapreneurial behaviour. Originality/value The findings grant influencing mechanisms of employee individuality and dimensions of entrepreneurial orientation on firm performance through employee strategic renewal behaviour and venture behaviour within the hospitality firms.


2019 ◽  
Vol 11 (9) ◽  
pp. 2713 ◽  
Author(s):  
Yongfu Li ◽  
Yu Song ◽  
Jinxin Wang ◽  
Chengwei Li

Knowledge economy era is an era driven by innovation, mainly based on the input of intangible assets which plays decisive roles in the long-term development of enterprises. The product value of enterprises is largely determined by their intellectual capital. Therefore, as pillars of China’s economy, construction enterprises must strengthen their investments in intellectual capital, and to achieve competitiveness in the market, enterprises must share knowledge with the other members of their networks. This study explores the relationship among the intellectual capital, knowledge sharing, and innovation performance of construction enterprises and the mediating effect of knowledge sharing on the relationship between intellectual capital and innovation performance by using data collected from a questionnaire survey. These data are analyzed along with the aforementioned relationships by using SPSS and a structural equation model. The findings indicate that intellectual capital not only has a direct positive influence on the innovation performance of construction enterprises but also positively affects their innovation performance through knowledge sharing. This paper concludes by presenting its limitations and the implications of its findings.


2016 ◽  
Vol 17 (3) ◽  
pp. 471-483 ◽  
Author(s):  
Meliha Handzic ◽  
Nermina Durmic ◽  
Adnan Kraljic ◽  
Tarik Kraljic

Purpose – The purpose of this paper is to empirically investigate the relationship between project-specific intellectual capital (IC) and project success in the context of information technology (IT) projects. Design/methodology/approach – Using data collected from surveys of 603 IT professionals across a variety of projects, the authors constructed a structural (structural equation model) model in AMOS to examine the relationships between three dimensions of project-specific IC (project team, project customer and project process) and project success. Findings – The empirical results support the proposition that IC has a positive impact on project success, and thus may be a good indicator of future projects’ performance. More importantly, the authors found out an important mediating role of a project’s structural capital (process) in exploiting its human (team) and relational (customer) capital for realising project success. Research limitations/implications – Interpretation of current results should be considered in light of the following methodological limitations: convenient rather than systematic sampling, use of previously untested measures and prevailing European subjects. Practical implications – These results suggest that project-based organisations need to invest heavily in their project workforce talent and then translate it into superior project practices in order to produce successful IT projects. They also need to maintain close relationships with their project customers and involve them during the entire project process. Originality/value – The current empirical evidence extends the understanding of the role of IC in improving project success and thus helps project-based organisations create and maintain competitive advantage in emerging economies.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irene Sánchez-González ◽  
Irene Gil-Saura ◽  
Maria-Eugenia Ruiz-Molina

PurposeThe present research aims to analyse the retailer's commitment to sustainable development (RCSD) perceived by the consumers and how it contributes to store equity creation through image, perceived quality and loyalty.Design/methodology/approachA primary research was conducted through a structured questionnaire to analyse the relationships between the variables included in the proposed model. The fieldwork was conducted in 2019, obtaining responses from 617 retail consumers from four cities in Ecuador – Quito, Guayaquil, Cuenca and Machala – obtained. A structural equation model is estimated with the partial least squares technique.FindingsThere is evidence in favour of the contribution of sustainability to store equity. The positive influence of RCSD on perceived quality and the impact of the latter, together with store image, contribute to loyalty, which emerges as a critical construct in building store equity.Research limitations/implicationsSome limitations of the present study – geographic scope limited to Ecuador, analyses restricted to food retailers and pre-COVID-19 data collection – may open new research opportunities replicating the study in other regions for other retail activities and in the post pandemic context.Practical implicationsThe retailer's actions demonstrate a commitment to economic, social and environmental sustainability. As a result of this, the establishment's perceived quality improves, which is of interest to academics and retail management professionals.Originality/valueThe present research provides evidence on the chain of effects that explains the positive contribution of RCSD to store equity creation in grocery retailing.


Kybernetes ◽  
2015 ◽  
Vol 44 (3) ◽  
pp. 406-422 ◽  
Author(s):  
Arzu Karaman Akgul ◽  
Sitki Gozlu ◽  
Ekrem Tatoglu

Purpose – The purpose of this paper is to examine empirically the causal links among operations strategy (OS), environmental dynamism (ED) and firm performance (FP) within the context of a key emerging economy, Turkey. Design/methodology/approach – Drawing on a structured questionnaire, data for the study was collected from a sample of 211 firms that are listed in the database of the Turkey’s largest 1,000 manufacturing firms. The research framework was tested using partial least squares method, which is a variance-based structural equation modeling approach. Findings – The results indicate that ED is positively and significantly related to OS dimensions. ED is also found to have a strong and positive influence on FP. Some strong support has also been found regarding the effect of OS on FP. Research limitations/implications – The study’s narrow focus on Turkish companies precludes the generalization of findings to other emerging countries as well as other sectors that may benefit from OS. Also, the collection of data from a single respondent in each firm might be a cause for possible response bias. Practical implications – This study provides managers with a useful tool for evaluating the efficiency of their OS relative to their competitors in dynamic business environments. Moreover, the findings of this study are envisaged to aid company managers in their endeavors to craft and execute successful strategies where appropriate environmental considerations and new operations capabilities should be incorporated to their broader strategic plans. Originality/value – The main contribution of this study stems from its examination of the causal links among OS, ED and FP within the context of a key emerging economy, Turkey.


2014 ◽  
Vol 15 (2) ◽  
pp. 316-332 ◽  
Author(s):  
Alain Daou ◽  
Egide Karuranga ◽  
Zhan Su

Purpose – The purpose of this paper is to understand the characteristics of intellectual capital (IC) in Mexican small and medium enterprises (SMEs). Due to the shift from traditional factors of production to knowledge-based economy, an understanding of the role of IC has become crucial for SMEs to develop a competitive advantage. Design/methodology/approach – This study takes an in depth look at the three components of IC: human, organizational, and external capital. In order to do so, a quantitative study on 445 SMEs was conducted based on data collected through an online survey. A structural equation model is proposed that is a fit with the reality of Mexican SMEs. Regional differences are highlighted by means of multigroup analysis. Findings – The results suggest that the features of human and organizational capital are consistent with previous studies on SMEs in emerging economies. However, external capital shows some distinctive characteristics unique to Mexican context. Practical implications – Implications for managers and policymakers are discussed, whereby an adaptation of programs and policies are required to fit the Mexican context at the national and regional levels. Originality/value – To the best of the authors knowledge, this is the first study that observes the components of IC in Mexican SMEs.


Sign in / Sign up

Export Citation Format

Share Document