Journal of Management & Governance最新文献

Intellectual capital, innovation and the bushy form of knowledge capitalisation 知识资本、创新与知识资本化的模糊形式

Journal of Management & Governance Pub Date : 2023-11-13 DOI: 10.1007/s10997-023-09691-8

Silvana Revellino, Jan Mouritsen

{"title":"Intellectual capital, innovation and the bushy form of knowledge capitalisation","authors":"Silvana Revellino, Jan Mouritsen","doi":"10.1007/s10997-023-09691-8","DOIUrl":"https://doi.org/10.1007/s10997-023-09691-8","url":null,"abstract":"Abstract This paper analyses the relations between intellectual capital (IC) and innovation. It links interest in the macro-effects of intellectual capital, typically found in cross-sectional studies on the effects of intellectual capital, to micro-studies of the performativity of intellectual capital. The former literature suffers from a lack of attention to the mechanisms that produce innovation, and the latter suffers from its focus on stabilising decisions in uncertain situations. The paper draws on the notion of perlocutionary performativity, which, in addition to suggesting that IC provokes effects, underlines that particular directions of these effects are uncertain, if not unknown. To show the mechanism through which perlocutions work, the paper draws on Butler’s (1993; 1997) distinction between citability and ex-citability. According to this perspective, a citation of an IC corpus of expressions (citations, references, information) may be transformed, by being circulated (re-cited) and brought into a new potentially innovative arrangement, something which goes beyond (ex-cites) the cited reference. Over time, IC citations provoke innovation. Such a relation can be traced as a bushy form of innovation, which develops from a set of IC citations that have some durability in being reproduced regularly. The paper shows, through the analysis of two decades of reporting from Autostrade, that IC is both a set of disciplined citations of a particular kind of use value, a set of obligations to invest along this use value, and an unpredictable capitalisation of items of innovation.","PeriodicalId":16146,"journal":{"name":"Journal of Management & Governance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136282156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Multiple control strategies and franchisor performance: Performance effects of authoritative, contractual, and relational control mechanisms 多重控制策略与特许人绩效:权威、契约和关系控制机制对绩效的影响

Journal of Management & Governance Pub Date : 2023-10-17 DOI: 10.1007/s10997-023-09685-6

Ilir Hajdini

引用次数: 0

Do boards effectively link firm objectives to CEO bonus performance measures? 董事会是否有效地将公司目标与CEO奖金绩效指标联系起来?

Journal of Management & Governance Pub Date : 2023-10-03 DOI: 10.1007/s10997-023-09690-9

Orla Lenihan, Niamh M. Brennan

{"title":"Do boards effectively link firm objectives to CEO bonus performance measures?","authors":"Orla Lenihan, Niamh M. Brennan","doi":"10.1007/s10997-023-09690-9","DOIUrl":"https://doi.org/10.1007/s10997-023-09690-9","url":null,"abstract":"Abstract This study examines whether S&P 500 boards govern their firms effectively by linking short-term operational objectives to appropriate CEO bonus performance measures. Our cross-sectional regression analysis reveals that firms with higher growth opportunities place more reliance on sales and growth performance measures in CEO bonus plans. We also find that cash-strapped firms emphasize the use of cash-based CEO performance measures. However, boards of high-cost firms do not tie a greater portion of CEO bonus to measures informative of cost-cutting efforts. This observation is contrary to effective-governance expectations and implies that boards should regularly scrutinize CEO bonus measures to ensure alignment with value-creating firm objectives. Additionally, we report an increase over time in the mean weight of social-and-environmental measures in CEO bonus plans. Boards evaluate CEO performance on sustainability issues by including quantifiable short-term performance targets in CEO bonus plans. However, there is currently a dearth of evidence on the optimality of sustainability linked executive pay in the academic literature. Our evidence on the rising weight of social-and-environmental measures in CEO bonus plans should motivate further research on this topic.","PeriodicalId":16146,"journal":{"name":"Journal of Management & Governance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135696124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems 寻找缺失的结果:计算生态系统中的智力资本和价值创造

Journal of Management & Governance Pub Date : 2023-09-09 DOI: 10.1007/s10997-023-09688-3

Silvia Iacuzzi, Rubens Pauluzzo

{"title":"Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems","authors":"Silvia Iacuzzi, Rubens Pauluzzo","doi":"10.1007/s10997-023-09688-3","DOIUrl":"https://doi.org/10.1007/s10997-023-09688-3","url":null,"abstract":"Abstract This article investigates intellectual capital (IC) and value creation at an ecosystem level, which is a topic relatively unexplored within public administration. Yet, public sector organisations are a prime example of how IC transcends the scope of individual entities and contributes to knowledge transfer and value creation into wider society. The research was developed within the first step of an interventionist research project focusing on a public sector agency which supports local authorities in Italy and launched an in-depth review of its processes to assess in how far it was fulfilling its mission. Part of this initiative was to assess whether, how, and to what extent the agency creates value for itself and for its stakeholders. The research develops a framework which visualises the importance of accounting for outcomes which are both internal and external to an organisation. The analysis underlines the need for reporting frameworks to consider the overall value creation, maintenance, and erosion. The analysis moves beyond the outcomes of activities and outputs for a single entity to appreciate their impact on its stakeholders’ IC. Results call for the emergence of defined roles for IC management and for the adoption of an ecosystem perspective in governance, business, and reporting models for the public sector. Public managers should adopt a business case imperative with a particular emphasis on maximising value creation for the whole ecosystem. IC visual maps including key stakeholders can help in such endeavour and improve reporting frameworks.","PeriodicalId":16146,"journal":{"name":"Journal of Management & Governance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136107592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does board composition matter for innovation? A longitudinal study of the organizational slack–innovation relationship in Nasdaq-100 companies 董事会组成对创新重要吗？纳斯达克100家公司组织松弛-创新关系的纵向研究

IF 2.7

Journal of Management & Governance Pub Date : 2023-09-02 DOI: 10.1007/s10997-023-09687-4

Tim Heubeck, Reinhard Meckl

引用次数: 0

Research in the greenwashing field: concepts, theories, and potential impacts on economic and social value 漂绿领域的研究:概念、理论和对经济和社会价值的潜在影响

IF 2.7

Journal of Management & Governance Pub Date : 2023-08-29 DOI: 10.1007/s10997-023-09686-5

Francesca Bernini, Fabio La Rosa

引用次数: 0

Introduction to the special issue: “Performance, management and governance in the digital age” 特刊简介:“数码时代的表现、管理及管治”

IF 2.7

Journal of Management & Governance Pub Date : 2023-07-26 DOI: 10.1007/s10997-023-09684-7

Hanne Nørreklit, Lino Cinquini

引用次数: 0

The agency of greenwashing 洗绿机构

Journal of Management & Governance Pub Date : 2023-07-01 DOI: 10.1007/s10997-023-09683-8

Marco Ghitti, Gianfranco Gianfrate, Lorenza Palma

引用次数: 0

Configurations of business model themes and strategies in small firms: a qualitative comparative analysis 小企业商业模式主题和战略的配置：定性比较分析

IF 2.7

Journal of Management & Governance Pub Date : 2023-06-15 DOI: 10.1007/s10997-023-09680-x

Diego Campagnolo, M. Gianecchini, Luigi Mosca

引用次数: 0

Determinants of intra-board behavioral integration in high-tech start-ups 高科技初创企业董事会内部行为整合的决定因素

IF 2.7

Journal of Management & Governance Pub Date : 2023-05-15 DOI: 10.1007/s10997-023-09679-4

Ekaterina Bjornali, Sarosh Asad, S. Terjesen

引用次数: 0