From ivory tower to a storyteller of value creation: integrated reporting at Japanese and South African universities

PurposeThe paper examines integrated reporting (IR) practices of two Japanese universities and three South African universities by evaluating and comparing their 2019 integrated reports.Design/methodology/approachA multiple case study research method is used in this study.FindingsThe paper reveals that IR is in its infancy at the sample universities. Some universities have initiated disclosing information to their stakeholders on how they create value. However, the universities lack a comprehensive approach to integrating financial and non-financial information, thereby affecting the IR disclosure quality. The findings indicate that informal coercive pressure of South African universities is a primary driving factor that enables the universities to achieve a higher IR disclosure quality than their Japanese counterparts.Research limitations/implicationsThis paper argues that institutional theory is relevant for explaining the differences in IR practices of the universities in the two different jurisdictional settings.Practical implicationsThe research will be of interest to university administrators, policymakers, regulators and other stakeholder groups of universities. The assessment of integrated reports serves as a first step to help the universities improve IR practices as well as to facilitate the diffusion of IR in higher education institutions (HEIs) globally. There is also a need for universities to pay more attention to the storytelling of their value creation in future IR disclosures.Originality/valueIt is the first to assess the IR quality of the Japanese sample universities as well as the first to conduct a comparative analysis for IR practices of universities in two different jurisdictional settings that have adopted IR. The findings of this study add to the current scholarly debate on universities' ability to tell their stories on their value creation to stakeholders via integrated reports.

Supply chain capital and firm performance: the role of complementary capabilities

PurposeDrawing on social capital theory, we extend the concept of supply chain capital to examine whether structural and relational capital can strengthen the complementary capabilities of suppliers and enhance their performance.Design/methodology/approachThe empirical study was conducted on 161 precision mold equipment suppliers. To evaluate the mediated moderation model of supply chain capital, we applied multiple linear regression to test our hypotheses.FindingsWe found that both structural and relational capital positively affect the complementary capabilities of suppliers and that these capabilities mediate the relationship between supply chain capital and supplier performance. Furthermore, structural capital positively and significantly moderates the mediating effect on the relationship between complementary capabilities and supplier performance.Research limitations/implicationsThis study provides suggestions for suppliers that are equipped with sufficient structural and relational capital to effectively enhance their complementary capabilities. By considering the interaction between structural capital and complementary capabilities, suppliers can effectively improve their performance.Originality/valueThis novel research develops a theoretical model to examine the antecedents and consequences of supplier complementary capabilities. We contribute to a new line of research on supply chain capital, which aims to explore how it affects the complementary capabilities of suppliers by examining a practical supply chain activity setting.

Nexus among intellectual capital, interorganizational learning, industrial Internet of things technology and innovation performance: a resource-based perspective

PurposeThe authors observe the influence of intellectual capital (IC) on innovation performance with the mediating role of interorganizational learning (IOL) in the Pakistani automotive industry. Besides, industrial Internet of things (IoT) technology is used as moderating variables between IOL and innovation performance.Design/methodology/approachStructural equation modeling (SEM) presents scholars with extra flexibility and enhanced research conclusions. SEM is described as a statistical methodology and the best tool used for hypothesis testing. The authors used partial least squares SEM for testing hypotheses. The simple random sampling technique followed to collect data from respondents, and 492 questionnaires were used for analysis.FindingsThe outcomes reveal that IC enhances innovation performance and IOL. Moreover, IOL increases innovation performance. IOL significantly mediates between IC and innovation performance. Industrial IoT technology improves innovation performance. Finally, industrial IoT technology strengthens the positive association between IOL and innovation performance.Practical implicationsThis study concentrates on the issue of how managers use IOL and industrial IoT technology to take higher advantage of IC that increases innovation performance.Originality/valueThis is the initial study that builds a theoretical framework to integrate IC, IOL, industrial IoT technology and innovation performance. Although prior researchers observe the association between IC and innovation performance, less concentration was paid to understand the role of interorganizational leadership and industrial IoT technology in leveraging organizational IC.

Intellectual capital and sustainability reporting practices in Uganda

PurposeThe objective of the study is to investigate the association between intellectual capital (IC) and sustainability reporting practices in Uganda. The study further examines how individual IC elements (human, structural and relational capital) affect sustainability reporting practices.Design/methodology/approachThis study employs a questionnaire to collect data. Data are analyzed using multiple regression analysis.FindingsResults indicate that IC is significantly associated with sustainability reporting practices. The study also found that human capital and relational capital elements have a positive effect on sustainability reporting practices while structural capital element does not have a significant effect.Originality/valueThis study is one of the few studies that examine sustainability reporting by financial services firms in a country where the capital markets are still in their infancy and the major source of external financing are the banks. Its major contribution lies in its focus on how the key IC components explain variations in sustainability reporting practices among financial service firms in Uganda.

Human capital and organisational resilience in the context of manufacturing: a systematic literature review

PurposeThe manufacturing sector is well known for its significance in upholding the economic prosperity of many nations. However, in today's unprecedented environment, the resilience of this sector has become vulnerable to relentless catastrophic events, thus gaining a serious concern among the economies driven by this sector. Albeit the various determinants, human capital emerges as the widely accepted core factor that holds the key to proliferate organisational resilience. Therefore, the present systematic literature review seeks to intensify the understanding of the link between human capital and organisational resilience in the manufacturing context.Design/methodology/approachThis paper systematically reviews the studies converging human capital and organisational resilience in the context of manufacturing from the year 2011 to 2021 based on the PRISMA protocol. A bibliographic coupling analysis was carried out using VOSviewer software to expose the main research themes and trends concerning the relationship.FindingsThe bibliographic coupling analysis discovered links between publications to produce a framework outlining a holistic state-of-art of the literature intersecting human capital and organisational resilience. The analysis identified main research themes by clustering the prior studies into seven groups, which describe the direction of the literature.Originality/valueThis study offers a novel framework and in-depth understanding to the research community to delve into the interrelationship between human capital and organisational resilience research. Guided by the gaps in the literature, a set of outstanding avenues for the forthcoming studies are also proposed.

The moderating effect of leadership empowerment on relational capital and firms' innovation performance in the entrepreneurial ecosystem: Evidence from China

PurposeThis study aims to fill the research gap on the moderating effect of leadership empowerment on the relationship between relational capital and firms' innovation performance in the entrepreneurial ecosystem by addressing the following research questions: (1) How do different types of relational capital positively or negatively affect firms' innovation performance in China? (2) Does leadership empowerment play a moderating role in the above relationship?Design/methodology/approachUsing data derived from the firms distributed in eastern, central and western China, the authors study the impact of relational capital, one of the dimensions of intellectual capital, on firms' innovation performance in the entrepreneurial ecosystem. Based on firms' operation process regarding the relationships with their external stakeholders, the authors divided relational capital into three aspects: trust, reciprocity and transparency. Furthermore, leadership empowerment is taken as the moderating variable in the above theoretical relationship.FindingsThere is significant evidence that trust, reciprocity and transparency have positive impact on firms' innovation performance. Leadership empowerment positively moderates the impact of trust and reciprocity on innovation performance. However, there is no significant moderating effect of leadership empowerment on the relationship between transparency and innovation performance.Originality/valueIn the era of the knowledge economy, the entrepreneurial ecosystem is a critical foundation for firms to improve their innovation capacity and performance, and intellectual capital is one of the most imperative drivers in terms of firms' innovation performance. Nevertheless, few studies have investigated thoroughly concerning the relationships among the entrepreneurial ecosystem, intellectual capital and innovation performance. As this study explores the relationships among the above three factors, it may have profound theoretical and practical significance for firms to extent external relationship networks, improve their innovation performance and strengthen their core competencies, which is of great significance to facilitate the construction of entrepreneurial ecosystem.

Dimensions of cybersecurity performance and crisis response in critical infrastructure organisations: an intellectual capital perspective

PurposeThis research addresses the relationships between the current, dynamic organisational cyber risk climate, organisational cybersecurity performance and changes in cybersecurity investments, with an aim to address the hostile epistemic climate for intellectual capital management presented by the dynamics of cybersecurity as a phenomenon.Design/methodology/approachExpanding on the views of digital security and resilience as a knowledge problem, the research looks at cybersecurity as a critical capability within organisations, particularly relevant in critical infrastructure sectors. The problem is studied from the perspective of 400 C-level executives from critical infrastructure sectors across the UK. Data collected at the peak of the coronavirus disease 2019 (COVID-19) pandemic, a time when critical infrastructure organisations have been under a significant strain due to an increase in cybersecurity incidents, were analysed using partial least square structural equation modelling.FindingsThe research found a significant correlation between the board's perception of a change in their cybersecurity risk climate and patterns of both the development of cybersecurity management capabilities and cybersecurity investments. The authors also found that a positive correlation exists between the efforts placed by critical infrastructure organisations in cybersecurity training and the changes in investment in their cybersecurity, particularly in relation to their intellectual capital development efforts.Originality/valueTo the best of the authors’ knowledge, this is the first paper that explores the board's perception of cybersecurity in critical infrastructure organisations both from the intellectual capital perspective and in the dynamic cyber risk climate derived from the COVID-19 crisis. The authors’ findings expand on the growing perception of cybersecurity as a knowledge problem, and thus inform future research and practice in the domain of intellectual capital management and its role in supporting the cybersecurity and digital resilience of business and society.

Intellectual capital and institutional governance as capital structure determinants in the tourism sector

PurposeThis study investigates the capital structure determinants of the Middle East tourism sector by examining intellectual capital (IC) efficiency and institutional governance along with firm-specific and macroeconomic variables. This research also identifies the determinants of capital structure for tourism companies in the Gulf Cooperation Council (GCC) and non-GCC countries.Design/methodology/approachData were collected from 45 listed tourism companies of nine Middle Eastern countries over five years from 2014 to 2018. The data were analysed using ordinary least squares (OLS) regression and checked for robustness using the generalised methods of moment (GMM) estimation.FindingsOverall, the results indicate that tourism companies rely more on short-term debt (STD) than long-term debt (LTD), thus decreasing liquidity and increasing financial risk. Furthermore, tourism companies in non-GCC countries have higher IC efficiency compared to those in GCC countries. The aggregate institutional index is much higher for GCC countries compared to non-GCC countries. The OLS estimations suggest IC efficiency and institutional governance index provide inconclusive evidence as a determinant of capital structure proxy. High capital employed efficiency (CEE) is associated with more leverage for tourism firms. Theoretically, the results support pecking order and trade-off theories due to the relationships between firm-specific indicators and debt.Originality/valueThis study closes the gap in the capital structure debate by providing valuable insights into IC efficiency and institutional governance. These two factors serve as capital structure determinants in the Middle East and the GCC and non-GCC regions.

Testing interaction effects of intellectual capital and burnout on innovative work behaviour of professional nurses

PurposeThe present study aims to examine the moderating effect of burnout between intellectual capital and innovative work behaviour of professional nurses.Design/methodology/approachMixed-method approach was followed that involves conducting both quantitative surveys and qualitative semi-structured interviews. Quantitative data was collected from 844 staff nurses. Interviews were conducted with a total of 20 participants including director of nursing, chief nursing officer, general manager operation, professor cum principal, doctors, nurse educators, ward in charges and staff nurses working with multi, super speciality private and charitable trust hospitals in Mumbai (India).FindingsIntellectual capital and burnout (intellectual capital*burnout) interaction increased the proportion of innovative work behaviour from 0.09 to 0.15, an increase of 66.67%. The results also reveal a significant and negative (−0.09) moderating effect of burnout between intellectual capital and innovative work behaviour of nurses. Qualitative findings also could confirm and support that human, structural and relational capital help nurses to be innovative. However, whenever nurses feel a loss of energy, enthusiasm, motivation and exhaustion, they tend to become less innovative and continue only with the routine works.Research limitations/implicationsThis study provides a new implication for multi, super speciality private and charitable trust hospitals management to relook at and reduce the level of burnout to mitigate its adverse effect.Originality/valueTo the best of the authors’ knowledge, this is the first study and findings related to professional nurses working in multi, super speciality private and charitable trust hospitals in India.