Intangible Capital最新文献

{"title":"The role of social media as a voluntary intellectual capital disclosure in university: Evidence from Indonesia","authors":"M. Herli, B. Tjahjadi","doi":"10.3926/ic.1505","DOIUrl":"https://doi.org/10.3926/ic.1505","url":null,"abstract":"Purpose: This paper explains the influence of social media as voluntary disclosure of intellectual capital in university performance.Design/methodology/approach: We conduct an analysis of all universities in Indonesia and observe social media accounts that are used, such as Facebook, Instagram, Twitter, and YouTube channels, and then correlate with university performance.Findings: The results show that social media can be used as a voluntary disclosure of intellectual capital. The popularity of a university in social media has a positive correlation with the performance of relational capital and institutional performance. We have not found the impact on the number of students. We also find a significant difference in the use of social media between public and private universities in Indonesia.Research limitations/implications: Data comes from one country. Therefore, it may be possible to analyze several countries with different social media platforms in the futurePractical implications: Viewed from a strategic management perspective, we see an opportunity for universities to manage social media that is used effectively. This will have an impact on increasing popularity in cyberspace and institutional performance. We recommend that universities have a special part in managing their social media content in order to be able to develop and manage digital communications effectively as a strategy to improve the performance of institutions.Social Implications: Social media plays an important role in improving the performance of an organization and informing stakeholders. Besides that, the existence of intangible assets also plays an important role in the existence of an organization.Originality/value: The paper specifically empirically examines the impact of using social media on public sector organizations (universities), we focus on the role of social media as voluntary disclosure from the performance of intellectual capital.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"7 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84247865","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":"Counterproductive work behavior, job stress, trait emotional intelligence and person organization fit among employees of leasing industry in Indonesia","authors":"Arief Prima Johan, Anom Yusuf","doi":"10.3926/ic.1318","DOIUrl":"https://doi.org/10.3926/ic.1318","url":null,"abstract":"Purpose: This study aims at comprehending counterproductive behavior from negative workplace situations, namely job stress. As job stress is an individual attitude, trait emotional intelligence (EI) was considered the determinant factor. In addition, the effect of person-organization (PO) fit was also scrutinized as a predictor of job stress.Design/methodology/approach: The study used quantitative surveys in the leasing industry of Indonesia. 88 valid responses were used in the analysis. The analysis was conducted using Structural Equation Modelling with the help of the Smart PLS. The variables were measured using robust indicators from previous studies.Findings: The results confirmed three meaningful relationships between counterproductive work behavior, job stress, trait EI and PO fit. Specifically, the analysis found a negative association between trait EI and job stress. It also revealed the negative effect of PO fit on job stress. However, the study failed to provide empirical evidence to support the relationship between job stress and counterproductive work behavior.Research Limitations: This study has low generalization power since it did not construct from large sample size. Future research efforts should consider adding alternative dimensions that could help to better understand and predict CWB.Practical and Social Implications: This study provides guidelines for practitioner to select and promote high EI candidates since they are proven to be less susceptible to stress. This study also suggests companies to align working atmosphere with employees’ characteristics. It also contributes to social interaction in the workplace by pointing companies to establish less stressfully work atmosphere.Originality/value: This study considers alternative procedures to measuring counterproductive work behavior compared to those used in previous studies. Additionally, this study includes both personal or individual characteristics and interaction between the person and the organization to predict job stress.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"33 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80343210","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":"Employability and professional success: A study about economy and business graduates","authors":"Teresa Monllau Jaques","doi":"10.3926/ic.1368","DOIUrl":"https://doi.org/10.3926/ic.1368","url":null,"abstract":"Purpose: The aim of this paper is to suggest determinants and variables that affect employability, entering the labour market and professional success.   Design/methodology/approach: Our analysis has been conducted among Economy and Business graduates in Catalonia. The data was collected from the Agencia Catalana per a la Qualitat Universitària (AQU) survey that was carried out in 2014; the results were published in 2017.We have defined two dependent variables: the amount of time spent in finding a first job and the salary level two years after concluding graduate studies. We have defined eight independent variables. The independent variables are related to academic, economic and social questions as well as to those aspects related to the labour market. We analysed the relationship between, dependent and independent variables using correlation analysis.Findings: Our results show that academic variables are not important in relation to the duration of entering the labour market. Nevertheless, the socio-economic variables and previous experience in the labour market play an important role. If our analysis focuses on professional success, the factors related to the academic and socio-economic backgrounds and the type of professional contract will play a decisive role. The labour situation is very important to guarantee professional success. Precarious job conditions pose an obstacle in professional advancement. The relationship to work experience before finishing graduate studies is not clear.Originality/value: The study that we have carried out in this paper, aims to alert future employees about the factors that improve employability and professional success. In this way, graduates can plan their professional life.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"43 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75236239","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":"Transparency in the transparency reports: Empirical evidence from Portugal","authors":"B. Almeida, Ana Filipa Silva, C. Viseu","doi":"10.3926/ic.1756","DOIUrl":"https://doi.org/10.3926/ic.1756","url":null,"abstract":"Purpose: The purpose of this research is to analyze the degree of TR transparency and its relation with the audit firm size, fees, either from audit services, or from other services, and with the human capital.Design/methodology/approach: In this study we considered 282 audit firms, and our final sample includes 268 transparency reports from 2013 through 2017. For this period under analysis, audit firms financial information, human resources information and transparency reports were collected. TR report information was divided in four types of information: Mandatory Information I, Mandatory Information II, Voluntary Information and Extra Information.  These indexes measure the fulfillment of each information on the total of information considered in each index. Firstly, a descriptive statistical analysis of the dataset was performed, for them to address the research questions, multivariate analysis was considered.Findings: Our results show a high level of transparency regarding mandatory information I, but a lower accomplishment regarding all other information. In general, the auditor experience, the number of auditors, the number of PIE clients and percentage of extra audit services have a significant impact on the information disclosed in the TR.Originality/value: Our paper contributes to the current literature by assessing the influence that human capital has on the information disclosed in the transparency reports. As far as the authors know, this an original contribution of the paper.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"154 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76444679","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":"Entrepreneurial skills in university degrees","authors":"Laura Vall-llosera Casanovas, Gemma Renart Vicens, C. Saurina Canals, Laura Serra","doi":"10.3926/ic.1542","DOIUrl":"https://doi.org/10.3926/ic.1542","url":null,"abstract":"Purpose: From a skills perspective, the academic field of entrepreneurship has grown to become a key element in university studies. Determining whether these skills exist among university students and how to foster them is a key in higher education. To this effect, the aim of this study is to determine the entrepreneurial skills’ level among the students on the different bachelor’s degrees taught at the Faculty of Business and Economics Sciences of University of Girona. Design/methodology/approach: Information about the skill level was collected using a skills model called Tricuspoid, which was specifically designed for the self-assessment of entrepreneurial skills. Information about students’ sociodemographic, professional and educational profile was collected using a self-administered complementary questionnaire. Bivariate analysis and statistical contrast were applied. Findings: Being a man, doing sport, balancing studying with paid work and accessing university studies via the vocational training pathway are indicators of a greater entrepreneurial capacity. On the other hand, being a woman, accessing university studies via baccalaureate or having no knowledge of English, however, are factors associated with a deficit in entrepreneurial talent. Originality/value: Considering the fact that attitude to entrepreneurship can be modified through educational interventions, identifying these factors enables us to formulate guidelines for teaching activities that increase students’ entrepreneurial and intrapreneurial capacity for a better integration for our students into the job market.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"50 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87585533","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":"Intelligence capital: The management of knowledge assets and development of adaptive capacities in the city of Arequipa","authors":"Francisco Carrillo Gamboa, Glenn Arce Larrea, Wendy Ugarte Mejía, Angela Portugal Pacheco, Giancarlo Torres León, Gustavo Sánchez Paredes","doi":"10.3926/ic.1700","DOIUrl":"https://doi.org/10.3926/ic.1700","url":null,"abstract":"Purpose: The objective of this research is to measure the intelligence components and capabilities in the city of Arequipa, based on the Integral Intelligence Model (Carrillo & Olavarrieta, 2009). This model articulates the notion of Intelligence Capital, which allows components and capabilities to be developed in agents, thus promoting adaptation, knowledge management and quick responses in the optimal decision making by these agents. Design/methodology: The Integral Intelligence Model proposed by Carrillo and Olavarrieta (2009) was taken as a basis, analyzing each of its components and capabilities in relevant agents or organizations in the City of Arequipa. This work identifies how the maturity level of these capabilities makes the operationalization of the Intelligence Capital (IC) possible. The information was obtained through direct interviews with decision-making agents of the institutions in the City of Arequipa (governors and top management of companies in the city), as well as from reports and secondary sources. Findings: This research lays a solid foundation for the proper articulation of the IC as a fundamental element of Knowledge-Based Development (KBD). The results highlight the importance of fine-tuning internal processes for this type of development, the trade-off between the speed of response and good design, execution, development and evaluation of processes and the need to develop intelligence components in organizations, in order to operationalize IC and generate value. Research limitations/implications: The study focuses on the first semester of 2020 in the City of Arequipa, a period characterized by the uncertainty and environmental risk caused by COVID-19. Practical implications: The research reveals that in the City of Arequipa, there are potential intelligence capabilities or components that are consolidated in the design, planning, execution and evaluation of internal and external processes in institutions and organizations. However, the development of these capabilities is diminished by flaws in the identification and processing of information, resulting in only moderately agile responses. Social implications: This research provides evidence that in the KBD model, social agents play a fundamental role in decision-making, as they are the ones who identify and interpret significant events in the environment. This, in turn, allows effective, positive and adaptive responses to be issued that guide and drive the organizations. Originality/value: This study presents a methodology that can be replicated in other cities, and which makes it possible to identify the intelligence capabilities of agents or organizations, in this case of a city.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"74 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85776466","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":"Systematic literature review of interpretative positions and potential sources of resistance to change in organizations","authors":"Favián González, Manuela Pardo del Val, Ana Redondo Cano","doi":"10.3926/ic.1806","DOIUrl":"https://doi.org/10.3926/ic.1806","url":null,"abstract":"Purpose: This article addresses the main concerns of existing literature about resistance to change (RC) in organizations, namely the limited interpretative position regarding RC focusing mainly on negative aspects and excluding potential benefits, and the poor consensus or even understanding of RC sources in organizations. Design/methodology: To approach our goal, a systematic literature review will be carried out. The initial sample, obtained using reproducible search algorithms on Scopus and Web of Science, comprises 65 papers. After applying five inclusion/exclusion criteria supported by previous systematic reviews, the final sample consists of 30 papers. Findings: This article demonstrates the prevalence of a negative position toward RC and reveals efforts to harness the potential benefits of RC. In addition, from 126 specific RC sources extracted from the analyzed papers, it discovers and discusses 22 sub-typologies of RC sources, which are grouped into five typologies. Practical implications: The paper enables the future identification of, evaluation of, and intervention in 22 potential RC sources in organizations distinguished into five typologies. The taxonomy also enables researchers to organize and summarize study topics/subtopics regarding RC in the organizational arena. Social implications: This paper draws attention to the need to recognize the meaning and implications of three alternative positions relating to RC in organizations (positive, negative, and neutral). Originality/value: The paper provides a comprehensive taxonomy of RC sources beyond the traditional classification of individual/organizational factors.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"227 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89191876","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":"Entrepreneurial intention and university: A necessary relationship in regions with high level of unemployment","authors":"Juan Diego Borrero-Sánchez, Encarna Borrero-Domínguez","doi":"10.3926/ic.1732","DOIUrl":"https://doi.org/10.3926/ic.1732","url":null,"abstract":"Purpose: Although university entrepreneurship education as a predictor of entrepreneurial intention (EI) has been verified in the academic literature, few studies have analysed its influence in regions with low entrepreneurial activity. This research provides a new point of view by contrasting students' perceptions with what entrepreneurs consider most relevant. We propose an integrative and multi-perspective framework based on expectancy theory and the theory of planned behaviour, which includes the moderating effect of gender and family imprinting. Design/methodology: A valid sample of 108 business students from the University of Huelva (Spain) served as the basis of the study, whose data were analysed using consistent partial least squares (PLSc) to validate the scales and subsequently test the hypotheses. In addition, 54 valid questionnaires from local entrepreneurs were used for the comparative analysis between entrepreneurs and students. Findings: Our findings showed that the elements associated with university support have a significant, albeit negative, impact on students' intentions to become entrepreneurs. In terms of moderating variables, no significant differences were found by gender, but significant differences were found in the group with entrepreneurial parents. In relation to the determinants of entrepreneurial success, it was found that the students' conceptions of entrepreneurship were closer to those of the entrepreneurs in Huelva than to those of the successful entrepreneurs. Originality/value: This paper contributes to the academic debate on whether universities in general, and business schools in particular, should promote entrepreneurship as the core of education. We believe that these results, despite the specific and limited scope of the study, may be of great interest for university staff in regions with high levels of structural unemployment and low rates of total early-stage entrepreneurial activity (TEA) to incorporate into their academic programmes.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"9 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87340189","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 employee empowerment on organizational performance: A mediating role of employee engagement and organisational citizenship behaviour","authors":"Joseph Afram, A. Manresa, M. Mas-Machuca","doi":"10.3926/ic.1781","DOIUrl":"https://doi.org/10.3926/ic.1781","url":null,"abstract":"Purpose:The aim of the study is to assess the mediating role of employee engagement and organisational citizenship behaviour on the relationship between employee empowerment (structural, psychological) and organisational performance in non-commercial banks in Ghana.Design/Methodology/ approach: SEM (EQS) was used to test the proposed hypothesis based on 304 employees selected from eight non-commercial banks in the Bono Region, Ghana.Findings: Organisational citizenship behaviour was a significant mediator on the relationship between employee empowerment (structural and psychological) and organisational performance. However, employee engagement showed no positive effect on the relationship between employee empowerment (structural, psychological) and organisational performance.Research limitations/Implications: This study assists managers and leaders to understand how employee empowerment influences organisational performance in the current business environment. The study was conducted in a particular area; Ghana, making it difficult to generalise the results across other countries. Practical implication: The study provides practical knowledge to managers and leaders on the role of organisational citizenship behaviour and employee engagement on the relationship between employee empowerment (structural, psychological) and organisational performance that facilitates the decision-making process.Originality and value: The originality of the present study relays on the interaction among structural and psychological empowerment, organisational citizenship behaviour, employee engagement and organisational performance in a developing economy where this research has not been done before.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"80 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79267465","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":"Workplace relationships in Europe: An analysis by occupation and employment status","authors":"M. Barroso","doi":"10.3926/ic.1589","DOIUrl":"https://doi.org/10.3926/ic.1589","url":null,"abstract":"Purpose: This article analyses the extent to which two objective attributes of work – employment status, and occupation – influence workplace relationships in Europe. Employing a quantitative and transnational approach, we explore how far the segmentation of the labour market is reflected in the non-material dimensions of working life, seeing the nature of work and the stabilisation of employment as resources that help explain broader dynamics of job quality.Design/methodology/approach: Based on three indicators from the European Working Conditions Survey (support from colleagues; support from managers; and the quality of relationships), we performed a two-way ANOVA to test both the primary effects of the variables ‘employment status’ and ‘occupation’ on support and quality of workplace relationships, and their interaction effect. Additionally, we carried out a descriptive analysis of the mean scores of each of the dependent variables in the various groups of the independent variables.Findings: The results show that workers with more stable jobs, and those who occupy positions at the top of the occupational hierarchy, enjoy more support and better interpersonal relationships, thus suggesting the need to extend labour market segmentation discussions to the relational spheres of work.Research limitations/implications: The statistical indicators used need a more robust operationalisation, able to provide greater empirical validity. Other independent variables, such as the perceptions of job security or the country of work should be considered in future analysis to control for institutional and policy specificities.Originality/value: Research on workplace relationships tends to emphasise the effects that such relationships have on both organisations and individuals, usually based on case studies and individual narratives of relationships formed in stable work contexts. In this article, we shift the focus from the effects of workplace relationships, to the ways in which they vary in accordance with the nature of work and the objective employment conditions.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":"15 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87775272","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}