Intangible Capital最新文献

{"title":"The perspective of managers on integrating HR practices to increase organizational performance in SME firms: An analysis of the interaction effect","authors":"Izaskun Agirre-Aramburu, Frederick Freundlich, Trini Blázquez-Díaz","doi":"10.3926/ic.2418","DOIUrl":"https://doi.org/10.3926/ic.2418","url":null,"abstract":"Purpose: The aim of this paper is to clarify the human resource management (HRM) literature in small-to-medium-sized enterprises (SMEs) by empirically identifying possible combinations of HRM practices from the perspective of managers, and analyzing the relationships among them and with organizational performance in order to identify which combinations are most effective.Design/Methodology/Approach: Using the AMO (Ability- Motivation-Opportunity) framework, we ask whether there are significant interactions between AMO-based HRM bundles and, if so, to what degree and by what means they influence organizational performance. To explore this question, we tested a theoretical model using Partial Least Squares-Structural Equation Modeling (PLS-SEM) techniques and compared the interaction and main effects. The research sample comprises SMEs operating in the Basque Region of Spain.Findings: The study confirms the existence of hierarchies among bundles. The practices most strongly related to the SMEs’ performance lie in the bundle of motivation-enhancing practices. The results indicate that motivation-enhancing practices have a positive effect on organizational performance and when they are combined with ability-enhancing practices this effect grows.Research limitations/implications: The cross-sectional nature of the data means that it is not possible to establish clear causal relationships among the variables studied. It would therefore be beneficial in the future to use longitudinal designs and examine cause-effect over time, as well as use samples from other geographic locations.Practical Implications: High-performance HRM practices in the three Ability-Motivation-Opportunity (AMO) dimensions should not automatically be assumed to be complementary in an SME context, as many managers believe. Our results suggest that managers would be well advised to adopt motivational practices, combining them with training, to improve SMEs’ performance.Originality / value: This is one of the few studies to focus on testing the interaction effects among dimensions of Ability-Motivation-Opportunity-enhancing-practices on SMEs’ organizational performance, as observed by managers. It will encourage SME managers to consider more carefully the possible combinations of AMO dimensions and to focus on those combinations most likely to have positive effects.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140078259","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}

{"title":"The impact of family ownership on the relationship between the existence of the woman Board of Commissioners and firm performance","authors":"Nanik Ermawati, Wiwiek Dianawati","doi":"10.3926/ic.2416","DOIUrl":"https://doi.org/10.3926/ic.2416","url":null,"abstract":"Purpose: The primary purpose of this study is to see the impact of the presence of a woman board of commissioners (WBoC) on firm performance (FP). In addition, this study looked at the effect of moderation of family ownership (FO) on the influence of WBoC on FP.Design/methodology/approach: This study used secondary data with a sample of all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The study used a total of 788 observations. The data were analyzed using moderate regression analysis with unbalanced panel data.Findings: The results revealed that WBoC did not affect TQ and ROA. Empirical research shows that FO strengthens WBoC in increasing ROA and TQ.Research limitations/implications: In Indonesia, the portion of the representation of each company's woman board of commissioners is only one member on average at 78%. As many as 22% of companies with a board of commissioners are more or equal to 2 members.Practical implications: This study also serves as a guide for shareholders in selecting competent woman boards of commissioners for an effective supervisory system that drives the company's success.Originality/value: This study analyzes the impact of share ownership dominated by family companies on the relationship between the existence of a woman board of commissioners and firm performance. Therefore, this research is significant to understand the role of FO in helping women build leadership, gain recognition, and be empowered to improve firm performance.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140266870","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}

{"title":"The mediation effect of firm performance on the association between Two-tier Independent Boards and Green Innovation Practices: evidence from Indonesia","authors":"Mahsina Mahsina, N. Soewarno","doi":"10.3926/ic.2367","DOIUrl":"https://doi.org/10.3926/ic.2367","url":null,"abstract":"Purpose: This research examines the role of firm performance in the effect of a two-tier independent board on green innovation practices.Design/methodology/approach: This study employs a simple mediation model-4 using the Hayes Process approach to OLS regression with the R package. The dataset uses a total 518 public companies listed on the Indonesia Stock Exchange for 2017 to 2019, having 1,554 firm-year observations. Findings: The study revealed, based on the two-tier system, the role of a composite independent board on firm performance and green innovation is positive and significant. However, individual results for both independent commissaries and directors in terms of firm performance and green innovation practices are not significant. This result implies that a composite of independent boards is essential to reduce and mitigate the failure of corporate governance.Research limitations/implications: This research only applied a sample of companies from one country which adopted two-tier system. Future research might apply as a comparative analysis of those countries group with two-tier system versus countries group with one-tier system.Practical implications: First, companies need to enhance the knowledge and expertise of both independent directors and independent commissaries to improve their roles. Second, it is important to provide support for the campaign and incentives for green innovation practices. Third, insight drawn from this study leads to the latest regulation from the Financial Services Authority (as the representative of the Indonesian government), whereby independent directors are no longer mandatory for publicly listed companies starting in December 2021 and must be evaluated because the composite independent board is an effective tool to execute green projects and to accelerate the SDG agenda in 2030.Social Implications: The social implication of this study is companies’ awareness to produce more eco-based products, which are expected by stakeholders, can be actualized. Also, public perception shows companies with green products have better performance.Originality/value: This research is the first study examining the mediating role of firm performance on the effect of a two-tier independent board on green innovation practices. Second, this study introduces the latest methodology for the simple mediation model using a Hayes-based approach in the field of accounting with an open-source software R package.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140446025","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}

{"title":"The new game of online marketing: How social media influencers drive online repurchase intention through brand trust and customer brand engagement","authors":"Saeed Tarabieh, Ignacio Gil, José Luis Galdón Salvador, Sakher Faisal Ahmad AlFraihat","doi":"10.3926/ic.2515","DOIUrl":"https://doi.org/10.3926/ic.2515","url":null,"abstract":"Purpose: This study examines the impact of social media influencers (SMIs) on online repurchase intentions through brand trust and customer engagement in the cosmetics sector.Design/methodology/approach: The study framework and hypotheses in this paper were tested using a questionnaire survey approach, with the consumer as the unit of analysis. The study’s main target was individuals who purchase cosmetics products through social media platforms. Questionnaire items were created using a measurement scale employed in an earlier study. A Likert scale of seven points, ranging from 1 to 7, was used to grade the questionnaire items. Responses ranged from strong disagreement to strong agreement.Findings: In general, this study revealed that social media influencers have a significant positive direct impact on brand trust, customer brand engagement, and online repurchase intentions. Moreover, social media influencers were the most vital determinant of online repurchase intention, followed by brand trust and customer brand engagement. Moreover, customer brand engagement had a significant positive impact on brand trust. Additionally, brand trust and customer brand engagement impacted significantly and positively on online repurchase intention. The mediation analysis results found that customer brand engagement did not mediate the positive impact of social media influencers on online repurchase intention. Furthermore, it was found that brand trust mediated the positive impact of social media influencers on online repurchase intentions. This study is among the first to offer empirical evidence to demonstrate that social media influencers act as a route to online repurchase intention through brand trust and customer brand engagement.Research limitations/implications: This study has several limitations. The first one is that it was only conducted in one country. Using samples from a single country (Jordan) may produce culture-specific findings that are difficult to generalise across other settings. The second limitation of this study is related to the target population. In this study, researchers surveyed individuals who purchased cosmetics products through social media platforms.Practical implications: As the use of social media rises, social media influencers have an ever-greater impact on customers' online purchase and repurchase intentions, as customers deem influencers to be ideal role models they aim to imitate.Originality/value: The study is highly valuable for marketing strategies, as social media influencers have a powerful impact on effective marketing strategies.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139808935","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}

{"title":"The new game of online marketing: How social media influencers drive online repurchase intention through brand trust and customer brand engagement","authors":"Saeed Tarabieh, Ignacio Gil, José Luis Galdón Salvador, Sakher Faisal Ahmad AlFraihat","doi":"10.3926/ic.2515","DOIUrl":"https://doi.org/10.3926/ic.2515","url":null,"abstract":"Purpose: This study examines the impact of social media influencers (SMIs) on online repurchase intentions through brand trust and customer engagement in the cosmetics sector.Design/methodology/approach: The study framework and hypotheses in this paper were tested using a questionnaire survey approach, with the consumer as the unit of analysis. The study’s main target was individuals who purchase cosmetics products through social media platforms. Questionnaire items were created using a measurement scale employed in an earlier study. A Likert scale of seven points, ranging from 1 to 7, was used to grade the questionnaire items. Responses ranged from strong disagreement to strong agreement.Findings: In general, this study revealed that social media influencers have a significant positive direct impact on brand trust, customer brand engagement, and online repurchase intentions. Moreover, social media influencers were the most vital determinant of online repurchase intention, followed by brand trust and customer brand engagement. Moreover, customer brand engagement had a significant positive impact on brand trust. Additionally, brand trust and customer brand engagement impacted significantly and positively on online repurchase intention. The mediation analysis results found that customer brand engagement did not mediate the positive impact of social media influencers on online repurchase intention. Furthermore, it was found that brand trust mediated the positive impact of social media influencers on online repurchase intentions. This study is among the first to offer empirical evidence to demonstrate that social media influencers act as a route to online repurchase intention through brand trust and customer brand engagement.Research limitations/implications: This study has several limitations. The first one is that it was only conducted in one country. Using samples from a single country (Jordan) may produce culture-specific findings that are difficult to generalise across other settings. The second limitation of this study is related to the target population. In this study, researchers surveyed individuals who purchased cosmetics products through social media platforms.Practical implications: As the use of social media rises, social media influencers have an ever-greater impact on customers' online purchase and repurchase intentions, as customers deem influencers to be ideal role models they aim to imitate.Originality/value: The study is highly valuable for marketing strategies, as social media influencers have a powerful impact on effective marketing strategies.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139868570","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}

{"title":"Factors affecting Virtual Work Arrangements and organizational performance: Assessed within the context of Nepalese organizations","authors":"B. Ghimire, R. K. Dahal, Surendra Prasad Joshi, Indira Shrestha","doi":"10.3926/ic.2513","DOIUrl":"https://doi.org/10.3926/ic.2513","url":null,"abstract":"Purpose: This study aimed to examine the factors affecting virtual work arrangements (VWAs) and their impact on organizational performance (OP) within Nepalese organizations.Design/methodology/approach: The study utilized a quantitative research methodology, employing a sample size of 408 individuals engaged in a virtual work environment. It conducted empirical research to examine the impact of communication satisfaction (CS), job satisfaction (JS), support in computer anxiety (CA), and personal empowerment (PE) on OP.Findings: The study's findings revealed that CA had the highest significance level (β = 0.466, p < 0.05) in predicting enhanced OP. Likewise, it was seen that PE had a positive impact (β = 0.385, p < 0.05) on OP, indicating that organizational outcomes often improve when individuals experience a sense of empowerment. Additionally, it was worth noting that there was a statistically insignificant but positive association between CA and OP (β = 0.086, p > 0.05), suggesting that CA does not support enhanced OP. In contrast, JS has a negative and insignificant relationship with OP (β = - 0.097, p > 0.05) at VWAs in Nepal.Research Implications/Value: Such findings contribute to a greater comprehension of the factors influencing OP in Nepalese VWAs. In order to have a comprehensive understanding of the interplay between VWAs and OP, future research must examine additional elements and conduct more in-depth investigations.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139687079","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}

{"title":"Determinants of innovative behavior from the perspective of individual factors: A conceptual framework","authors":"Yesica Xiomara Corzo Morales, Orlando Enrique Contreras Pacheco","doi":"10.3926/ic.2389","DOIUrl":"https://doi.org/10.3926/ic.2389","url":null,"abstract":"Purpose: This study outlines the structured dimensions of innovative work behavior (IWB). It interprets and associates the underlying characteristics found in the existing literature to develop a conceptual framework, which provides a comprehensive overview of IWB from the perspective of individual factors. This study also identifies the cognitive and behavioral determinants of individual innovative behavior and the most related management theories. Furthermore, it investigates the quantitative modeling methods used to explore this phenomenon and recommends practical managerial applications to promote employees’ innovative behavior. Design/methodology/approach: The conceptual framework was developed through a systematic literature review, following three fundamental stages: 1) planning, 2) development, and 3) synthesis of the review. We retrieved 637 documents, spanning a 5-year time frame, from both Scopus and Web of Science academic information indexing and retrieval systems. Subsequently, seven inclusion and exclusion criteria were applied to determine the eligibility of the studies, incorporating the guidelines from the PRISMA statement. The final sample consisted of 49 scientific articles that answered five guiding questions, leading to the integration of the framework. Findings: This study examines the dimensions of IWB—that is, the generation, introduction, and realization of ideas—by analyzing the fundamental properties mentioned by the authors of the selected documentary sample. It further identifies 48 determinants of IWB, categorized under three organizational management theories: personality traits, self-determination, and social exchange theories. This study also analyzes the applied quantitative research methods, business sectors, and countries investigated, identifying the most commonly used methods and most frequently investigated sectors and countries. Additionally, it highlights the current research agenda for promoting IWB as an enabler of","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139608634","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}

{"title":"Role of line managers in human resource activities: evidence from a case study","authors":"Roya Anvari, Mariam Janjaria, Ali Shirvani","doi":"10.3926/ic.2279","DOIUrl":"https://doi.org/10.3926/ic.2279","url":null,"abstract":"Purpose: This study aims to explain the role of line managers in human resource activities. It is a case study in West Midlands.Design/methodology/approach: The trend of line managers (LMs) involvement in human resource (HR)  activities has been on-going for a while.  There has been a lot of intellectual debate and controversy on the issue. Also, organisations have faced lots of challenges due to this same issue. This study aims to discover how to cope with this problem by utilizing human resources activities. This research adopted a qualitative single case study approach on a University in West Midlands, UK. In the first instance, 35 respondents consisting of line managers and HR practitioners across the Business School were invited to participate in this research. Within the context of LMs, purposive sampling was used.Findings: The findings show that Line Managers that enhances abilities are significantly associated to HR activities. Line Managers that enhance motivation and involvement are significantly assocaited to HR activities. And the results showed that HR respondent 1 to 5 said LMs play an important role and are needed to carry out HR activities.Originality/value: The analysis of the case, highlights the benefits of the novel idea of line managers and human resource practitioners and contributes to the need for greater clarity and knowledge of the barriers in the involvement of LMs in HR activities.  Social implications: This study has shown LMs and HR practitioners have their different reserves about working together but the issue presently is, none of them is dispensable so they have to work together. It is necessary for HR practitioners to consult LMs when formulating policies and procedures to ensure balance between business needs and standard policies, and procedures. ","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139607980","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}

{"title":"The study of intangible capital analysis in the economics literature in Scopus sources 1908-2021: Corporate black-box unaddressed","authors":"Eva Erjavec, Tjaša Redek, Uroš Godnov","doi":"10.3926/ic.2211","DOIUrl":"https://doi.org/10.3926/ic.2211","url":null,"abstract":"Purpose: This paper provides a bibliometric insight into the development of the field with the focus on the role of intangible capital in the economic literature.Design/methodology/approach: A systematic literature review of the development of the field of intangible capital is relying on bibliometric methods, combined with a standard descriptive approach to literature review to add depth. Bibliometric methods are used, focusing primarily on identifying timeline, key authors and author cooperations, most important papers, topics and most cited papers.Findings: After the Corrado et al. (2005, 2006) paper there is a significant number of papers dealing with methodology, measurement and empirical analysis, either of intangible capital as a whole or specific component. The study of the references reveals a clear indirect link between the micro and macro-level research, however a clear void between the very empirical economics and the more conceptual management field.Originality/value: It is the first such comprehensive bibliometric study of the intangible capital literature in economics, and as such complements the approach taken by very few other authors. It sheds light on the most notable authors and papers and their importance in the field, but also highlights the diversity in the literature.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139612732","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}

{"title":"The organic model and ethical banking: The importance of identity","authors":"Lluís Balagué Gómez, Núria Arimany Serrat, Oriol Amat Salas","doi":"10.3926/ic.2221","DOIUrl":"https://doi.org/10.3926/ic.2221","url":null,"abstract":"Purpose: The aim of this work is to highlight the advantages of applying the Organic Model to organizations. It considers the example of European Ethical Banking, which came about as the result of the impetus of this model. This work highlights the trajectory of Ethical Banking in Spain and examines why it has not been affected by a crisis that triggered the disappearance of dozens of centennial Savings Banks.Design/methodology: An exploratory methodology is used, consisting of a bibliographic search for the influence of the Organic Model on the creation of European Ethical Banking. The history of Ethical Banking in Spain is also analyzed, contrasting it with that of the Savings Banks in the same period. Interviews are included with prominent individuals associated with Ethical Banking and the Organic Model.Findings: The Organic Model places paramount importance on Identity in organizations. Ethical Banking and the Savings Banks had similar fundamental impulses, but the latter gradually lost their identity. This work relates the crisis that led to the disappearance of the Savings Banks to their loss of Identity. In the same context, Ethical Banking was reinforced in Spain.Originality/value: The structural division of the Organic Model to analyze organizations (with their own culture and identity, people, processes and resources) facilitates the fulfillment of their purpose and preserves the influence of values in decision-making. The Organic Model provides coherence to the members of the organization and aligns them with its identity. The economic results are not the ultimate goal, but the consequence of efficiently carrying out the mission, and at the same time they provide positive value to society, culture and the environment. It is a shared benefit.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139617222","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}