scholarly journals The Role of Intellectual Capital (IC) on Survival or Decline of Organizations: A Case Study of EN Bank

2013 ◽  
Vol 5 (3) ◽  
pp. 738-749
Author(s):  
Hamid Reza Hadjali ◽  
Meysam Salimi ◽  
Mehrdad Salehi
Keyword(s):  
2008 ◽  
Vol 13 (2) ◽  
pp. 81-98 ◽  
Author(s):  
Muhammad Abdul Majid Makki ◽  
Suleman Aziz Lodhi

The aim of this study is to examine the relationship between intellectual capital efficiency and the firm's profitability. The importance of intellectual capital (IC) and the related philosophy of the knowledge economy have captured the attention of researchers and business enterprises in the World Trade Organization (WTO) era. IC is widely recognized as a tool that is critical to running a successful business in a highly competitive environment. Various models have been introduced to measure the numerous facets of IC, including the Skandia navigator, Tobin's Q, and value added intellectual coefficient (VAIC). This article examines the role of IC efficiency in the firm’s net profit using the VAIC developed by Ante Pulic (1998). It also investigates its correlation with the firm’s profitability, using regression models.


2019 ◽  
Vol 5 (2) ◽  
pp. 62
Author(s):  
Galawezh Jameel Abbas

This paper's purpose is to examine the role of organizational culture on intellectual capital as a case study conducted at Salahaddin University colleges in Erbil. That represented in all 14 colleges in Erbil, then distributing (88) questionnaire forms on the respondents, (82) valid form were obtained for analysis. So, the method adopted by the research is to identify the research problem by asking several questions centered on the nature of the relationship and effect between the research variables. Although a conceptual scheme designed to establish and test the research hypotheses through a range of statistical tests. However, a descriptive analytical method was used to reach the research results. Hence, Spearman correlation and multiple regression analysis respectively applied in order to determine the degree of the relationship and prediction of intellectual capital. As a result, this paper reached some conclusions, most notably presence the importance of the organizational culture and intellectual capital components. Moreover, the results showed that the organizational culture and it is components have an essential relationship in forming intellectual capital. Besides, the study found the organizational culture effect on intellectual capital.


2014 ◽  
Vol 11 (4) ◽  
pp. 193-202 ◽  
Author(s):  
Indra Abeysekera

Much of the discussion of voluntary disclosure of external capital in annual reports entails only limited examination as signals for capital accumulation. Using the method of content analysis, this paper examines the signalling of external capital disclosure practices, the most disclosed category of intellectual capital, in annual reports of a sample of listed firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample firms explore the role of signal for capital accumulation. Findings reveal that signals differ between industry sectors in convincing stakeholders to advance capital accumulation


2021 ◽  
pp. 73-92
Author(s):  
Maria Nardo ◽  
Roberto Maglio ◽  
Fabiana Roberto ◽  
Francesco Agliata ◽  
Andrea Rey

2018 ◽  
Vol 19 (4) ◽  
pp. 692-711 ◽  
Author(s):  
Caterina Cavicchi ◽  
Emidia Vagnoni

PurposeThe purpose of this paper is to shed light on the role of and relationships between human, structural and relational capital assets for strategic management in a farm business. In particular, it analyzes the interaction between human capital’s creativity skills and the introduction of climate-smart technologies for the competitiveness of the firm.Design/methodology/approachAn explorative case study was conducted on one of the largest Italian farm businesses to gain an understanding of the drivers of intellectual capital (IC) and of their implications for strategic management. Full-time employees’ perception of the skills required to achieve strategic goals and their perception of whether they possessed these abilities were investigated to determine if an alignment was present. The skills were subsequently classified using the framework of Amabile (1988) into domain-relevant and creativity-relevant skills. Then, two linear regression models were used to investigate the effects of training on the acquisition of these two sets of skills.FindingsThe analysis confirmed the strategic role of interactions among human capital assets to effectively exploit the structural capital of the company. When investigating employees’ perceptions, a gap emerged about informatics capabilities and knowledge of soils. As the company’s investments in innovation are oriented to ICT technologies, the company could strengthen informatics training to enable its employees to implement effective innovation.Originality/valueThe paper contributes to the literature on IC by highlighting the role of interconnections of assets to align organizations with their strategic goals. Therefore, the provision of IC accounting contributes to the strategic management of human capital.


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