Intangible Capital最新文献

{"title":"Can organizational justice and organizational citizenship behavior reduce workplace deviance?","authors":"A. Abbasi, Wan Khairuzzaman Wan Ismail, F. Baradari, Qasim Zureigat, Fakhrul Zaman Abdullah","doi":"10.3926/ic.1816","DOIUrl":"https://doi.org/10.3926/ic.1816","url":null,"abstract":"Purpose: This manuscript investigates the impact of organizational justice on organizational citizenship behaviour and workplace deviance and examines the mediator effect of organizational citizenship behaviour between organizational justice and workplace deviance.Design/methodology/approach: This study utilizes a quantitative method to investigate four hypotheses using PLS3-SEM on 185 respondents from five research universities in Malaysia.Findings: Findings of this study reveal the positive impact of organizational justice on organizational citizenship behaviour and the negative effects of organizational justice on workplace deviance. Further, the study confirms the mediating effect of organizational citizenship behaviour between organizational justice and workplace deviance significate, especially in higher education. These findings will be helpful guidance for decreasing deviance and eventually increasing employees’ efficiency.Research Limitation: This research focuses on organizational justice and organizational citizenship behaviour on workplace deviance. Future study should research some other unique factors relevant to reducing workplace deviance. Although data was collected only once and took almost two months, unequal distribution during the sixty days may affect the accuracy of findings. Future studies should collect data over a period longer than two months to analyze the different reactions of employees to managers’ decisions or behaviorsPractical implications: This study guides and supports managers and employees in putting organizational mechanisms towards improving organizational citizenship behaviors.Originality/value: These research findings expand knowledge on workplace deviance behavior by providing evidence for the different impact of organizational justice and organizational citizenship behaviour on workplace deviance.Keywords: Social exchange theory (SET), workplace deviance (WD), organizational justice (OJ), human resource (HR), organizational citizenship behaviour (OCB).   ","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75947934","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":"Evaluation of entrepreneurial behavior of technology-based companies in stages of the business life cycle","authors":"C. Michelin, I. F. Minello, J. Siluk, V. Gerhardt, Jordana Dos Santos, Alvaro Neuenfeldt","doi":"10.3926/ic.1876","DOIUrl":"https://doi.org/10.3926/ic.1876","url":null,"abstract":"Purpose: The purpose of this paper is to evaluate the entrepreneurial behavior of managers of technology-based companies in specific stages of the business life cycle.Design/methodology/approach: Structured questionnaire based on the entrepreneurial behavior characteristics was applied to the thirty-one managers of the technology-based companies mapped for the paper. The collected data were processed by the Hierarchical Process Analysis (AHP) technique in a multicriterial approach to measure the entrepreneurial behavior according stages of the business life cycle. Findings: The results of the paper show that the level of entrepreneurial behavior of managers follows the development of the company. Managers working in technology-based companies at later stages of the business life cycle showed more entrepreneurial characteristics. The results showed that the experience that the manager acquires as the company evolves influences his or her behavior and consequently the company's performance. Moreover, certain characteristics could be related to the particularities of each stage of the business life cycle. Originality: The results of this paper can provide managers with understanding of how entrepreneurial behaviors diversify according to the stage of the technology-based company. Since both entrepreneurial behavior and the stages of the business life cycle influence the performance of technology-based companies, the results provide important knowledge for managers to improve their businesses. These managers can use the contributions of the paper as a management practice throughout the stages of their existence, which may provide the adoption of more appropriate strategies, being a connection between the theory studied and the business practices. ","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2022-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79520072","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":"Vocational continuing training in Spain: Contribution to the challenge of Industry 4.0 and structural unemployment","authors":"José Ramón Aranda Jiménez, Irene Campos-García, Carmen De-Pablos-Heredero","doi":"10.3926/ic.1870","DOIUrl":"https://doi.org/10.3926/ic.1870","url":null,"abstract":"Purpose: To diagnose the situation of vocational continuing training in Spain and propose improvements to its management to reduce the structural unemployment rate, taking into account the effects of Industry 4.0 and COVID-19. Design/methodology: Study of the background and current context of vocational continuing training and Industry 4.0 in Spain based on a review of previous academic literature, legislative developments in education and training, and various reports from public and private institutions on productivity and employment. Findings: Definition of eight challenges and lines of action related to completing the implementation of Industry 4.0 and adopting coordinated policies to develop VCT, improving the governance of the FCP by the public administration, promoting training in work and vocational training and guidance for the unemployed, meeting business recruitment needs, promoting business-university relationships, and reducing unemployment. Practical implications: Adapting vocational continuing training to economic sectors where there is more demand for employment and to regions where there is more structural unemployment can contribute to the overall reduction of structural unemployment in Spain. These decreases could have immediate consequences for those who become employed and allow a quicker recovery in future economic crises. Originality/value: This study, despite the scarce empirical evidence that exists about Spanish vocational continuing training, provides a vision of the four areas in which it is developed professional training, postgraduate training, on-the-job training, and training for the unemployed to provide thirty proposals that, through education and training, promote the competitiveness of the Spanish economy and permanent employment.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2022-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90990559","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":"To hoard or to share? Strategic management of knowledge and ICTs in complex economic systems","authors":"A. Canals","doi":"10.3926/ic.1358","DOIUrl":"https://doi.org/10.3926/ic.1358","url":null,"abstract":"Purpose: The purpose of this paper is to achieve a better understanding of the effects of strategic decisions related to the management of knowledge taken by organizations in complex economic systems. These effects are seen in the long term performance of organizations in the system choosing different strategic paths. As knowledge-related processes make intensive use of ICTs, the influence of the degree of development of these technologies is taken into account.Design/methodology/approach: An agent-based simulation model, ImbySim, based in the I-Space conceptual framework, is used to represent the evolution of a group of knowledge-intensive organizations located in a given geographic space. Those organizations engage, among others, in processes of creation and transfer of knowledge assets. Organizations show different levels of performance, which may be related to their knowledge-related strategic choices. The main knowledge-related strategies available for the agents are, on one side, sharing or hoarding knowledge and, on the other side, structuring or de-structuring knowledge.Findings: The results of the simulation suggest that it is not adequate to adopt an 'always sharing' or 'always hoarding' strategy. The hoarding or sharing of knolwedge assets need to be applied in a discriminating way depending on the specific asset or the situation of the organization.  Also, different levels of development of ICTs favour different strategic choices concerning the adequate structuring of knowledge assets and the degree of knowledge sharing. In general terms, ICT development calls for more sharing and more structuring of knowledge.Originality/value: From the simulations, a number of empirically testable hypotheses have been extracted. Should these hypotheses get empirically corroborated, they would challenge a certain body of theorising—associated with organizational ecology and organizational demography—thus demonstrating the fruitfulness of the simulation approach to complex knowledge-based problems in the field of strategy.Practical implications: The hypotheses developed from this research may be very useful, once empirically tested, for strategic planning. Policy makers in charge of complex economic systems and firms and institutions present in them may benefit from the insights obtained and define their strategic moves according to them.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75875503","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":"Understanding decoupling: Untruthful company crisis communication in Latin America","authors":"Orlando E. Contreras-Pacheco, Cyrlene Claasen, F. J. Garrigós-Simón","doi":"10.3926/ic.1775","DOIUrl":"https://doi.org/10.3926/ic.1775","url":null,"abstract":"Purpose: This work analyzes how decoupling is used by offending companies in response to environmental crisis incidents in the Latin American context. Ethical implications and its links to legitimacy are considered.Design/methodology/approach: The research relies on a multi-case study approach, where four major environmental incidents involving four natural resource companies in Venezuela, Colombia, Mexico, and Argentina are analyzed. By examining public sources, the crisis communication processes performed by these companies are studied in order to allow for the linking of theory and practice.Findings: Results obtained suggest that, in an attempt to defend their legitimacy, companies deliberately conveyed untruthful messages and decoupled their communication in crisis from reality, resulting in ethical concerns for the practice of both crisis management and crisis communication.Research limitations/implications: By emphasizing the link between legitimacy and communication in crisis scenarios, the study illustrates how decoupling (i.e., untruthful communication practices) can be performed as a crisis management strategy. However, due the constraints of case studies, it is acknowledged that the paper has limitations for generalization.Originality/value: This work identifies four different decoupling-based crisis communication strategies performed by companies, and the way these are accompanied with secondary strategies. Furthermore, by focusing on Latin America, the study reflects the potential impact that the geographical context may have on the company’s crisis communication strategy and ultimately its legitimacy.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81367966","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":"Blockchain and its application to accounting","authors":"Eladio Pascual Pedreño, Vera Gelashvili, Laura Pascual Nebreda","doi":"10.3926/IC.1522","DOIUrl":"https://doi.org/10.3926/IC.1522","url":null,"abstract":"Purpose: In recent years Bitcoin has revolutionized the financial world. Its birth was made possible thanks to an innovative combination of certain pre-existing technology in computer networks and cryptography, which led to the existence of a transparent, reliable and immutable record of transactions, a large shared ledger: Blockchain. Several studies analyse the application or future application of Blockchain in different industries. The application of Blockchain in accounting is one of the most debated, since it is a shared accounting record and it is anticipated that its application could change the mission of accountants or even auditors. Therefore, the main objective of this work is to analyze the existing literature on the importance of Blockchain and its possible impact on accounting. Design/methodology/approach: The review of the literature on blockchain and its importance was carried out. Also we have analyzed the triple entry and the so-called accounting ledger, trying to clarify some existing terminological confusion, and we have faced what could be the future of this technology. Findings: The review of the literature implies that Blockchain, after technical improvement and development, will involve an important transformation of the traditional accounting system, with the consequent modification of the work of accountants and auditors. Originality/value: One of the main contributions of this study is its importance for academic literature, being one of the first to analyze the impact of Blockchain in traditional accounting.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78186267","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":"Identifying the determinants of individual scientific performance: A perspective focused on AMO theory","authors":"Felix Guerrero Alba, Fernando Martin Alcazar, Gonzalo Sanchez Gardey","doi":"10.3926/ic.1654","DOIUrl":"https://doi.org/10.3926/ic.1654","url":null,"abstract":"Purpose: The aim of this study is to empirically analyse how motivation and the opportunity to investigate enhance the direct relation between the researcher’s human capital and individual scientific performance.Design/methodology/approach: Following recent investigations of strategic human capital and the abilities-motivation-opportunity (AMO) theory, we propose a double quantitative-qualitative methodology to identify the determinants of individual scientific performance.Findings: Applying regression analysis to a sample of 471 Spanish academic researchers, we confirm the moderating role of a researcher’s motivation and opportunities.Originality/value: Drawing on the empirical evidence obtained, this work discusses the relevant determinants of scientific productivity, providing practical recommendations for research management and policy making.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89365368","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":"Intangible assets and business results of large companies","authors":"Tatiana Cuervo Carabel, Alicia Blanco González, Carlos Del Castillo Peces","doi":"10.3926/ic.1390","DOIUrl":"https://doi.org/10.3926/ic.1390","url":null,"abstract":"Purpose: To analyze the main types of intangible assets as sources of economic and social outcomes in large corporations. Design/methodology: We create a sample of large corporations with data from two secondary databases: Fortune Most Admired Companies and Interbrand. We study business’ legitimacy through their presence on Google.com. We perform quantitative analysis by testing the proposed hypotheses against a structural equation model built using the PLS method. Findings: We confirm the value of brands and legitimacy as sources of economic outcomes. We observe that perceived quality and brand equity influence social results. We conclude that perceived quality alone does not improve brand or market value. Research limitations/implications: The main limitation is related to the characteristics of the companies in the sample: large, highly institutionalized multinational corporations. Practical implications: The results offer several considerations for managers seeking to improve organizational outcomes. Intangible assets must be managed along with tangible assets in order for organizations to survive and thrive in the marketplace. Originality/value: The principal contribution of this study is to demonstrate the importance of managing intangible assets so that the organization can maintain or improve its legitimacy and its economic outcomes.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85057858","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":"Non-financial information in IBEX35: Comparison of voluntary vs compulsory elaboration and assurance","authors":"Esther Ortiz, Iryna Didychuk","doi":"10.3926/ic.1758","DOIUrl":"https://doi.org/10.3926/ic.1758","url":null,"abstract":"Purpose: Large companies are used to elaborating and verifying non-financial information voluntarily. In Spain, it is compulsorily required after Law 11/2018. These new compulsory requirements have led us to study how the previous voluntary practices have been modified and if there is a connection between the auditing and providing assurance company. Design/methodology: The studied sample compiles companies listed on IBEX 35 in 2018 to analyze the first year of application of Law 11/2018, 2018, and the previous one, the year 2017, when this information was voluntarily disclosed. We have created a database with features of non-financial information to carry out a descriptive analysis segmenting the sample by year, cross tables and chi-square tests. Findings: Big Fours are the companies that provide assurance of non-financial information as well as audit the financial information of listed companies. Law 11/2018 has not implied important changes for the IBEX 35 companies because what was compulsorily required at first was previously voluntarily done, i.e. the majority of companies have already applied GRI (Global Reporting Initiative) standards when it was voluntary and also when compulsory and they keep including non-financial information in the management report. It has been also checked that auditing and providing assurance firms are specialized by sectors. Originality/value: Currently there is an intense discussion about the future of non-financial information regulation in Europe. The expected changes will affect the Spanish regulation as a Member State. It is a need to contextualize the starting point.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85910867","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":"Brazilian university students in Spain: Motivations and decision factors","authors":"Luciano Kingeski, Jordi Olivella Nadal","doi":"10.3926/ic.1651","DOIUrl":"https://doi.org/10.3926/ic.1651","url":null,"abstract":"Purpose: Our research objective is to carry out an analysis of the motivations and specific decision factors of Brazilian university students who will travel to Spain to continue their studies. Design/methodology/approach: The applied methodology has been to conduct online surveys among members of the Brazilian student community in Spain. For the design of the survey, we started with a previous exploratory study with in-depth individual interviews. The interviews were conducted based on a semi-structured questionnaire inspired by the previous literature.Findings: The comparison between the previous studies in the literature and the results of the survey shows that the factors “Academic level of the center” and “Prestige and prospects” of having studied abroad coincide with one another. Indeed, these factors are among the most significant in almost all of the studies and have also been highlighted by the respondents, confirming the importance of these factors in their decision to study abroad. On the other hand, the rest of the factors that appear to be the most relevant in the survey results are specific to and characterize the flow of students analyzed. Specifically, they concern the international experience, scholarships, image and culture of the country and the language.Research limitations/implications: The sample is limited, due to the difficulty of contacting this type of subject, which made it necessary for the researchers to adopt various approach strategies.Practical implications: The results obtained can benefit the recruitment of Brazilian students.Social implications: Contributes to knowledge of the emigration flows and relations between the two countries.Originality/value: The specific topic of Brazilian students in Spain has not been previously discussed.","PeriodicalId":45252,"journal":{"name":"Intangible Capital","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76506957","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}