Intellectual Capital, and Knowledge Processes for Organizational Innovativeness across Industries: The Case of Poland – the full version

2021 ◽  
Author(s):  
Wioleta Kucharska
Keyword(s):  
Intellectual Capital ◽  
Full Version ◽  
Organizational Innovativeness ◽  
Knowledge Processes

scholarly journals A critical analysis of intellectual capital research in universities

2018 ◽  
Vol 12 (1) ◽  
pp. 151-160
Author(s):  
Constantin Bratianu
Keyword(s):  
Intellectual Capital ◽  
Structural Model ◽  
Research Question ◽  
Social Institutions ◽  
Linear Structure ◽  
Basic Structure ◽  
Metaphorical Thinking ◽  
Knowledge Processes ◽  
Highly Nonlinear ◽  
Relationship Capital

Abstract Researching on the intellectual capital in universities is a challenging task due to the complexity of the intellectual processes within any university and the fuzziness of the basic concepts and methodologies developed so far. Universities are among the oldest social institutions and they concentrate high densities of intellectual capital. The concept of intellectual capital has been created as a result of increasing significantly the role of intangibles in economy and of the dramatic split between the book value and market value of the new companies based on intensive knowledge processes. Intellectual capital represents that component of the total capital of any organization which incorporates all intangible resources and their transformations. Intellectual capital is highly nonlinear by comparison with the capital containing tangible resources, which has a linear structure and Newtonian dynamics. The canonical structure of the intellectual capital is composed of human capital, structural capital, and relationship capital. This structural model has been used extensively in evaluating and reporting the intellectual capital of organizations, including universities. However, the Newtonian paradigm constitutes an important limitation in understanding properly both the nature of intellectual capital and how to manage it efficiently. Our research question is focused on how we can change that paradigm with a better one able to represents more adequately the nature and the basic structure of the intellectual capital. The methodology we used is based on in depth literature analysis, metaphorical thinking, critical thinking, and the multifield theory of knowledge. As a result of our research, this paper presents a new approach of the intellectual capital and its application to the universities.

Self-assessment of intellectual capital in an organisation

2018 ◽  
Vol 19 (2) ◽  
pp. 387-406 ◽  
Author(s):  
Tereza Otcenášková ◽  
Vladimír Bureš
Keyword(s):  
Intellectual Capital ◽  
Evaluation Method ◽  
Pairwise Comparison ◽  
Research Topics ◽  
Decision Matrix ◽  
Content Type ◽  
Internal View ◽  
Self Evaluation ◽  
Knowledge Processes ◽  
Evaluation Approach

Purpose Intellectual capital represents an integral part of evaluation in many companies. Applied methods do not consider three crucial aspects of intellectual capital, which are up-to-date research topics, dynamic nature, and internal perspective. Hence, the purpose of this paper is to propose a novel intellectual capital self-evaluation method, addressing this issue. Design/methodology/approach Analysis of topics is based on collocation, correspondence, and co-occurrence analyses. Method construction stage is grounded in knowledge processes and deploys a panel of expert evaluations, Saaty’s decision matrix, based on pairwise comparison and the stakeholders’ estimates. Findings A new method for evaluation enables complex internal view on the status of intellectual capital in an organisation, as it is based on up-to-date research topics, a self-evaluation approach, and the dynamics of knowledge processes. Research limitations/implications The list of applied criteria is extendable, and the set weights are adjusted. Estimates are subjective in their nature. Provided results are tied with the specifics of self-evaluated organisations and cannot be used for inter-organisational comparison. Practical implications Presented system enables organisational self-evaluation, focussed on the complex and dynamic internal view, based on up-to-date topics. Despite the limitations, this self-evaluation can be conducted for various types of economic systems. Originality/value Proposed method is patterned on the current research topics and offers dynamic- and internal-oriented approach to self-evaluation of intellectual capital status.

An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights

2013 ◽  
pp. 81-120 ◽  
Author(s):  
Susanne Durst
Keyword(s):  
Intellectual Capital ◽  
Exploratory Study ◽  
The United States ◽  
Annual Reports ◽  
Risk Disclosure ◽  
Related Risk ◽  
Potential Benefits ◽  
Report Data ◽  
Key Drivers ◽  
The Uk

Intangibles are viewed as the key drivers in most industries, and current research shows that firms voluntarily disclose information about their investments in intangibles and their potential benefits. Yet little is known of the risks relating to such resources and the disclosures firms make about such risks. In order to obtain a more balanced and complete picture of firms' activities, information about the risky side of their intangibles is also needed. This exploratory study provides some descriptive insights into intangibles-related risk disclosure in a sample of 16 large banks from the United States (US), United Kingdom (UK), Germany and Italy. Annual report data is analyzed using the three Intellectual Capital dimensions. Study findings illustrate the variety of intangibles-related risk disclosure as demonstrated by the banks involved.

Pengaruh Intellectual Capital, Earning per share, dan Leverage terhadap Nilai Perusahaan Food and Beverage di Bursa Efek Indonesia

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 257
Author(s):  
Meltry Anggita Sihombing ◽  
Debora Natalia Hutagalung ◽  
Noviana Siska ◽  
D. Sakuntala
Keyword(s):  
Intellectual Capital ◽  
Purposive Sampling ◽  
Food And Beverage

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Intellectual Capital, Earning Pershare, dan Leverage terhadap Nilai Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Populasi dalam penelitian ini adalah seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia yang berjumlah 26 perusahaan dengan sampel berjumlah 11 perusahaan dengan periode 2013-2018 selama 6 Tahun serta menggunakan teknik pengambilan sampel yaitu Purposive Sampling. Metode analisis yang digunakan dalam metode penelitian ini adalah metode regresi linier berganda. Jenis penelitian adalah statistik deskriptif dan sifat penelitiannya adalah Explannatory. Hasil penelitian ini menunjukkan secara Simultan (F) Intellectual Capital¸ Earning PerShare, dan Leverage berpengaruh dan signifikan terhadap nilai perusahaan Food and Beverage yang Secara Parsial(T) Intellectual Capital dan Earning PerShare tidak berpengaruh dan signifikan terhadap Nilai Perusahaan. Sementara, Leverage berpengaruh dan signifikan terhadap Nilai Perusahaan Food and Beverage.

Methodological Proposal Focused on the Intangible Resources Diagnosis of Intellectual Capital for Tourism Destination

2018 ◽  
Vol 9 (8) ◽  
pp. 739-748
Author(s):  
Quadrini Fabiana Andrea ◽  
◽  
Abraham Cynthia Anahi
Keyword(s):  
Project Management ◽  
Intellectual Capital ◽  
Research Team ◽  
Innovative Activity ◽  
Positive Relation ◽  
Tourism Destination ◽  
Research Project ◽  
Intangible Resources

The purpose of this paper is to develop and deepen one of the research lines that since 2010 the research team has been working on. It is related to one of the objectives set forth in the schedule of the research project “Management of the intellectual capital and innovation for tourism destination: a way to boost sector competitiveness”, which is being developed. The aim is to design and present a method that let make a diagnosis of intangible resources of intellectual capital for tourism destination and show its positive relation with innovative activity.

IC & OI The impact of intellectual capital on organizational innovation

2020 ◽  
Vol 6 (7) ◽  
pp. 1257-1265
Author(s):  
Fouad El-Gamal
Keyword(s):  
Intellectual Capital ◽  
Middle Managers ◽  
Organizational Innovation ◽  
Sustainable Competitive Advantage ◽  
Dominant Dimension ◽  
Structural Capital ◽  
Corporate Innovation ◽  
Research Findings ◽  
The Impact ◽  
Depth Interviews

Intellectual capital can generate value for organizations and improve organizational innovation. This study aims to investigate the effects of intellectual capital on corporate innovation. Mixed research methodology approach has been used by combining both qualitative and quantitative analysis to explore and empirical examine the research model. The targeted population of interest is the licensed pharmaceutical manufactures, 90 organizations in the Egyptian pharmaceutical industry throughout its three main sectors (11 public, 70 local private and 9 MNCs). Statistical analyses are employed based on the questionnaires gathered from 39 pharmaceutical manufactures’ companies (44% response rate). In addition, sixty-three “63” in depth interviews have been conducted with both top and middle managers. The research findings indicate that all dimensions of intellectual capital (human, structural, and relational capital) have positive significant effects on organizational innovation of pharmaceutical manufactures’ companies. The study clarifies that the most dominant dimension is structural capital, which provides the largest and strongest support to pharmaceutical manufactures’ companies. The deep realization of the importance intellectual capital and its impact on innovation helps leaders to adopt accurate system to run organizational innovation in a better way, which lead to sustainable competitive advantage for organizations.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

Transformation of the intellectual capital structure and a growth in the significance of its components – human capital and intellectual property – in today's economy

2020 ◽  
Vol 16 (4) ◽  
pp. 745-758
Author(s):  
S.N. Larin ◽  
E.Yu. Khrustalev ◽  
N.V. Noakk
Keyword(s):  
Human Capital ◽  
Economic Development ◽  
Intellectual Property ◽  
Intellectual Capital ◽  
Global Economy ◽  
Information Technologies ◽  
Economic Community ◽  
Intellectual Activity ◽  
Accelerated Growth ◽  
Definition Of

Subject. Currently, as the global economy evolves, its innovative components should demonstrate a tendency of accelerated growth as intellectual capital, information technologies, increasing knowledge and digitization of mushrooming production processes. Nowadays, intellectual capital is one of the economic development drivers. However, the economic community is found to have no generally accepted wording of the concept, thus laying the basis for this article. Objectives. The study sums up the analysis of approaches used by the Russian and foreign economists to determining the economic substance of intellectual capital. We also identify the importance of human capital as its components and specify the definition of the concept. Methods. The article overviews and analyzes proceedings by the most renowned authors, which substantiate how the economic substance of intellectual capital should be unveiled, and suggest its definitions. Results. We specified the definition of intellectual capital concerning the current economic development. We suggest integrating a new component into intellectual capital, such as intellectual property, which includes products of intellectual activity and intangible assets. They can be owned by the entity or other legal entities and individuals, including some employees of the entity. Conclusions and Relevance. The specified definition of intellectual capital will help address issues of sustainable economic development and ensure the competitiveness of the Russian entities nationwide and worldwide, since it directly contributes to intellectual capital and its components.

Sign in / Sign up

Export Citation Format

Share Document