Analysing the relationship between intellectual capital and performance in local governments

2013 ◽  
Vol 15 (2/3) ◽  
pp. 233 ◽  
Author(s):  
Sandra Cohen ◽  
Orestes Vlismas
2021 ◽  
Vol 11 (4) ◽  
pp. 56
Author(s):  
Muhammad Ahmad ◽  
Rohani Mohd Rus

This study sheds light on the differences in intellectual capital (IC) efficiencies across non-financial sectors in Pakistan and determines the relationship between IC and firm performance. The study used sample of 155 non-financial firms from the manufacturing and service industries of Pakistan for the period 2009-2018. This study contributes to IC research by applying modified value-added intellectual capital (MVAIC) model with relationship to firm performance (return on assets and Tobin’s Q) of Pakistani non-financial firms which was overlooked by the previous researchers. In addition, to deal with endogeneity, the dynamic panel generalized methods of moments regression is applied to test the relationship between IC and performance. Findings provide evidence that different sectors in non-financial industries manage IC components differently. IC increases both market-based performance and accounting-based performance of Pakistani firms. Among all IC components, human capital efficiency is an important determinant of firm performance. The implication can provide help managers and investors to understand the IC to increase the firm performance.


2018 ◽  
Vol 19 (2) ◽  
pp. 407-452 ◽  
Author(s):  
Eugénia Pedro ◽  
João Leitão ◽  
Helena Alves

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.


2017 ◽  
Vol 18 (4) ◽  
pp. 789-806 ◽  
Author(s):  
Lara Agostini ◽  
Anna Nosella

Purpose In today’s knowledge economy the ability to innovate and develop new products is a key factor to sustain firm performance. Within this context, analysing the role of different components of intellectual capital (IC) becomes of foremost importance, as well as an under-investigated issue for small- and medium-sized enterprises (SMEs). The purpose of this paper is to investigate the impact of human, organisational and relational capital (RC) on radical innovation performance (RIP), as well as to examine whether organisational capital (OC) and RC mediate the relationship between human capital (HC) and RIP and whether OC moderates the relationship between RC and RIP. Design/methodology/approach The methodology consisted of a factor analysis and different regression models to test for mediation and moderation. The analyses are carried out on a sample of 150 micro firms and SMEs involved in the production of machinery or instruments and located in Italy. Findings Results show that HC is directly associated to RIP, as well as OC and RC that totally mediate the relationship between HC and RIP. Moreover, OC positively moderates the relationship between RC and RIP. Originality/value This study is particularly interesting because it adopts an overarching perspective on IC testing the interplay between the different components of IC. In addition, it focusses on the SME context which is under-investigated as far as IC and performance measurement is concerned.


2019 ◽  
Vol 58 (3) ◽  
pp. 410-427 ◽  
Author(s):  
Maurizio Massaro ◽  
Francesca Dal Mas ◽  
Nick Bontis ◽  
Bill Gerrard

Purpose The purpose of this paper is to deepen resource-based view theory by analyzing how intellectual capital (IC) affects performance in temporary teams and by showing the moderating role of integrative mechanisms. Design/methodology/approach The research context focuses on 153 national teams of football (NTF), also referred to as national soccer teams, as an example of temporary groups. A partial least squares (PLS) methodology was utilized on a data set built from transfermarkt.com and FIFA world rankings. Three main hypotheses were developed and tested using first a PLS and then an OLS approach. Findings The results show how IC contributes to performance, extending the findings of previous studies to the context of temporary teams. Additionally, the results show how some integrative mechanisms such as assembly decisions and team leader experience influence temporary team performance by creating an interaction effect with existing IC. Originality/value This study contributes to IC theories for three reasons. First, it applies IC research to a specific research context: temporary teams, where specific organizational capabilities are required to coordinate resources. Second, the study analyzes the role of integrative mechanisms as moderators of the relationship between IC and performance in temporary teams. Third, the study focuses on NTF as an example of temporary teams.


2016 ◽  
Vol 17 (3) ◽  
pp. 530-552 ◽  
Author(s):  
Vincenzo Scafarto ◽  
Federica Ricci ◽  
Francesco Scafarto

Purpose – The purpose of this paper is to investigate the relationship between intellectual capital (IC), categorized in terms of four sub-constructs – namely, human capital (HC), relational capital (RC), innovation capital (InnC) and process capital (PrC) – and business performance in the agribusiness industry. Design/methodology/approach – Based on a sample of international agribusiness companies observed over a five-year period, this paper uses correlation and multiple regression analysis to test for the existence of a positive relationship between each IC component and conventional business performance metrics. Findings – The empirical results support the hypotheses that RC and PrC have a positive impact on corporate performance. Counter to the expectations, InnC by itself is negatively associated with performance. Results also failed to confirm the hypothesis that HC directly and positively affects performance. However HC positively moderates the relation between InnC and performance, which suggests that firms that heavily invest in HC are better placed to gain returns from their research and development (R & D) investments. Originality/value – This study expands the existing research on the link between IC and performance by adding fresh evidence from a highly knowledge-intensive sector which has been under-researched thus far. It may also contribute to the specific literature on R & D and performance as it uncovers that the value-generating effect associated with R & D investments is contingent on the levels of HC.


2014 ◽  
Vol 114 ◽  
pp. 699-705
Author(s):  
Mohammad Vafaee Yeganeh ◽  
Bahman Yasbolaghi SHarahi ◽  
Esfandyar Mohammadi ◽  
Fatemeh Havas Beigi

2021 ◽  
Vol 6 (2) ◽  
pp. 1-30
Author(s):  
Seezi Bogere ◽  
John Micheal Maxel Okoche ◽  
Isaac Eremugo

Purpose: The study investigated the relationship between Monitoring and Evaluation systems and performance of Urban local governments in Jinja District of Eastern Uganda. Specifically, the study focused on establishing the relationship between M&E systems inputs, M&E systems process, M&E systems outputs and performance of Urban local governments in Jinja District. Methodology: The study used a cross sectional study design employing both qualitative and quantitative research approaches. The population (112) of the study consisted of the Town clerks, Political leaders and Town council employees to which simple random sampling was applied. Quantitative data was collected from a sample of 76 respondents using researcher administered questionnaire. Responses were rated on a 5-Likert scale and analyzed for descriptive and inferential statistic using SPSS software presented in tables. Qualitative data was collected from 10 key informants using interview guides analyzed using content analysis and presented as text. Findings: Correlational analysis revealed that a significant and a strong positive linear relationship between performance of urban local governments in Jinja District and M&E systems inputs (r= 0.730**, p < 0.05), M&E system process (r= 0.814**, p < 0.05) and M&E system outputs (r= 0.739**, p < 0.05). Regression analysis showed a significant and positive influence of M&E system inputs (β=-.203, p=.001, <0.05), M&E system process (β=.071, p=.001, <0.05) and M&E system outputs (β=.315, p=.000, <0.05) on the performance of urban local governments in Jinja District. Unique contribution to theory, practice and policy: There are weaknesses in the M&E systems in urban local governments in Jinja District in terms of failure to track results despite the huge investments in area of M&E. Therefore, there is need to strengthen the M&E systems of urban local governments in Jinja district by; placing trained M&E human resource; developing M&E frameworks and developing costed M&E work plans Future studies should examine the perception of local government employees on the institutionalization of M&E system in the public sector of Uganda.


Economics ◽  
2015 ◽  
pp. 728-746 ◽  
Author(s):  
Karam Pal Narwal ◽  
Sushila Soriya

This chapter examines the relationship between Financial Reporting of Intellectual Capital and Company's Performances in Indian Information Technology Industry. The sample consisted of 60 companies listed on NSE for a time period of 1999-00 to 2008-09. Value-Added Intellectual Coefficient (VAICTM) method developed by Pulic (1998) was used for the analysis of the data. The chapter uses VAICTM model and regression equation for the evaluation of intellectual capital and their relationship with productivity, profitability, and market valuation of the companies. The result of the chapter supports the hypothesis that profitability of the company can be explained by the intellectual capital. However, there is no significant association of intellectual capital with productivity and market capitalization of the companies for the selected time period of year 1999-00 to 2008-09.


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