Journal of Intellectual Capital最新文献

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Do employees with high human capital hide knowledge? Exploring mediation and moderation mechanisms 人力资本高的员工会隐藏知识吗?探索中介和调节机制
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-09-05 DOI: 10.1108/jic-04-2024-0127
Roman Kmieciak
{"title":"Do employees with high human capital hide knowledge? Exploring mediation and moderation mechanisms","authors":"Roman Kmieciak","doi":"10.1108/jic-04-2024-0127","DOIUrl":"https://doi.org/10.1108/jic-04-2024-0127","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Knowledge hiding in organizations is perceived as counterproductive knowledge behavior that is negatively related to employees creativity and job performance, but positively affect workplace deviance and turnover intention. The extent to which knowledge hiding develops is largely determined by personal characteristics and the work environment. However, there is a lack of research on the relationship between individual intellectual capital and knowledge hiding. This study aims to investigate the underlying mediation and moderation mechanisms of the relationship between individual human capital and knowledge hiding. The study explores the mediating role of pressure of helping others and negative emotions, and the moderating role of perceived organizational politics.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The data were collected in two waves, in January and February 2024, from 424 Polish employees with high intellectual capital. Partial least squares path modeling was used to test the research hypotheses.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Individual human capital is positively related to the pressure of helping others and negatively related to negative emotions. Pressure of helping others mediates the relationship between individual human capital and knowledge hiding. Contrary to expectations, negative emotions do not mediate the relationship between the pressure of helping others and knowledge hiding. The interaction of individual human capital and perceived organizational politics is positively related to knowledge hiding.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>To decrease knowledge hiding, managers should promote meritocracy in the organization and reduce employees’ behaviors that are selfish and based on political games. Employees with high human capital should be provided with support to relieve the pressure of helping others and the negative emotions which are associated with the pressure of helping others.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Based on psychological ownership and reactance theories, to the best of the author’s knowledge, this study is the first to explore the relationships between individual human capital and knowledge hiding.</p><!--/ Abstract__block -->","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.0,"publicationDate":"2024-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Human–artificial intellectual capital…beyond a fragmented perspective 人工智能资本......超越零散的视角
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-08-29 DOI: 10.1108/jic-06-2024-0195
Francesco Caputo
{"title":"Human–artificial intellectual capital…beyond a fragmented perspective","authors":"Francesco Caputo","doi":"10.1108/jic-06-2024-0195","DOIUrl":"https://doi.org/10.1108/jic-06-2024-0195","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Human and artificial intelligence has often been examined through competitive and oppositional lenses, which may no longer suffice in modern digital and knowledge-based societies. This paper advocates for a holistic perspective by integrating human and artificial intelligence within the conceptual framework of intellectual capital (IC).</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Employing a deductive approach rooted in systems theory, this study reinterprets established dimensions of IC for the era of artificial intelligence.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Drawing inspiration from the Information Variety Model and the 4C Curve Model, both developed within the research framework of the Viable Systems Approach, a conceptual framework is proposed to transcend fragmented perspectives. It aims to provide researchers and practitioners with a comprehensive understanding of human–artificial intelligence relations within the realm of IC.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper contributes to the ongoing discourse on the potential evolution of IC in the era of artificial intelligence by presenting a multidisciplinary framework that challenges reductionist perspectives. It underscores the importance of systems thinking in reframing, analyzing and discussing key dimensions of IC in the context of the artificial intelligence era.</p><!--/ Abstract__block -->","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.0,"publicationDate":"2024-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209372","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The role of intellectual capital on zakat performance: insight from Indonesia 知识资本对天课绩效的作用:印度尼西亚的启示
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-08-15 DOI: 10.1108/jic-12-2023-0280
Faris Shalahuddin Zakiy, Falikhatun Falikhatun
{"title":"The role of intellectual capital on zakat performance: insight from Indonesia","authors":"Faris Shalahuddin Zakiy, Falikhatun Falikhatun","doi":"10.1108/jic-12-2023-0280","DOIUrl":"https://doi.org/10.1108/jic-12-2023-0280","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia.</p><!--/ Abstract__block -->","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.0,"publicationDate":"2024-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How entrepreneurs engage with feedback during value creation – a taxonomy 企业家如何在价值创造过程中参与反馈--分类法
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-08-14 DOI: 10.1108/jic-02-2024-0056
Gabi Kaffka, Norris Krueger
{"title":"How entrepreneurs engage with feedback during value creation – a taxonomy","authors":"Gabi Kaffka, Norris Krueger","doi":"10.1108/jic-02-2024-0056","DOIUrl":"https://doi.org/10.1108/jic-02-2024-0056","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Focused feedback, such as mentoring and coaching, is a crucial ingredient for generating the intellectual capital needed for successful venture creation and has become a structural resource offered to entrepreneurs in business incubator/accelerator programs. Yet so far, literature has remained silent on the way that entrepreneurs differ in their engagement with focused feedback in such programs. This study poses the question of how focused feedback engagement shapes cognitive development during value creation (i.e. business opportunity development), aimed at the construction of a taxonomy of such feedback engagement.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Focusing on cognitive learning outcomes, we carried out a qualitative analysis using NVivo to perform content analysis on the logbooks of 70 entrepreneurs engaged in business opportunity development in a highly regarded accelerator program.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results show that engagement with focused feedback and its effects relate to the state of tangibility of the entrepreneur’s value offer and to the amount of prior entrepreneurial experience. We also develop a promising taxonomy to classify entrepreneurs on their learning needs and outcomes (e.g. procedural versus declarative knowledge).</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study brings together types of human learning (types of knowledge acquired) with types of focused feedback. This connection has been speculated to exist in entrepreneurial settings; this study provides strong initial evidence that argues for more explicit consideration in practice. Adding the intellectual capital perspective further enabled this study to better address implications for practice as well as motivate powerful new directions for research.</p><!--/ Abstract__block -->","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.0,"publicationDate":"2024-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Entrepreneurial thinking: rational vs intuitive 创业思维:理性与直觉
IF 6.2 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-08-12 DOI: 10.1108/jic-11-2023-0265
Norris Krueger, Sönke Mestwerdt, Jill Kickul
{"title":"Entrepreneurial thinking: rational vs intuitive","authors":"Norris Krueger, Sönke Mestwerdt, Jill Kickul","doi":"10.1108/jic-11-2023-0265","DOIUrl":"https://doi.org/10.1108/jic-11-2023-0265","url":null,"abstract":"PurposeIntentions are central to entrepreneurial thinking and thus entrepreneurial action yet we have not explored the different pathways of how intent evolves. How does an easily assessed measure of cognitive style influence how entrepreneurs develop their intentions?Design/methodology/approachWe examine how cognitive style interacts with entrepreneurial intentions testing the model separately with subjects scoring as Intuitives or Analytics on cognitive style, plus nationality and gender as covariates with entrepreneurial intensity as a prospective moderator, using 528 university students from Norway, Russia and Finland.FindingsCognitive style does moderate the intentions model. For intuitives, country influenced social norms and entrepreneurial intensity proved a moderator. For analytics, neither perceived desirability, country, nor entrepreneurial intensity were significant.Research limitations/implicationsWe will replicate these findings in different samples, especially non-WEIRD settings. It will also be useful to test alternate measures of cognitive style and other likely moderators.Practical implicationsWe offer diagnostics for educators and ecosystem actors given that our findings suggest intriguing differences in the entrepreneurial mindset.Social implicationsUnderstanding multiple pathways exist to entrepreneurial intent and thus action helps policymakers and entrepreneurial champions better able to help nurture entrepreneurs and thus entrepreneurship in their communities.Originality/valueCognitive style has dramatic effects on the specification of the formal intentions model arguing for multiple pathways to entrepreneurial intent. For example, two entrepreneurs might arrive at the same intention but through very different processes because they differ in cognitive style.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.2,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Entrepreneurial thinking: rational vs intuitive 创业思维:理性与直觉
IF 6.2 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-08-12 DOI: 10.1108/jic-11-2023-0265
Norris Krueger, Sönke Mestwerdt, Jill Kickul
{"title":"Entrepreneurial thinking: rational vs intuitive","authors":"Norris Krueger, Sönke Mestwerdt, Jill Kickul","doi":"10.1108/jic-11-2023-0265","DOIUrl":"https://doi.org/10.1108/jic-11-2023-0265","url":null,"abstract":"PurposeIntentions are central to entrepreneurial thinking and thus entrepreneurial action yet we have not explored the different pathways of how intent evolves. How does an easily assessed measure of cognitive style influence how entrepreneurs develop their intentions?Design/methodology/approachWe examine how cognitive style interacts with entrepreneurial intentions testing the model separately with subjects scoring as Intuitives or Analytics on cognitive style, plus nationality and gender as covariates with entrepreneurial intensity as a prospective moderator, using 528 university students from Norway, Russia and Finland.FindingsCognitive style does moderate the intentions model. For intuitives, country influenced social norms and entrepreneurial intensity proved a moderator. For analytics, neither perceived desirability, country, nor entrepreneurial intensity were significant.Research limitations/implicationsWe will replicate these findings in different samples, especially non-WEIRD settings. It will also be useful to test alternate measures of cognitive style and other likely moderators.Practical implicationsWe offer diagnostics for educators and ecosystem actors given that our findings suggest intriguing differences in the entrepreneurial mindset.Social implicationsUnderstanding multiple pathways exist to entrepreneurial intent and thus action helps policymakers and entrepreneurial champions better able to help nurture entrepreneurs and thus entrepreneurship in their communities.Originality/valueCognitive style has dramatic effects on the specification of the formal intentions model arguing for multiple pathways to entrepreneurial intent. For example, two entrepreneurs might arrive at the same intention but through very different processes because they differ in cognitive style.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.2,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does financial materiality judgement matter in reporting intellectual capital? A systematic literature review and future research trends 在报告知识资本时,财务重要性判断重要吗?系统文献综述与未来研究趋势
IF 6.2 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-08-09 DOI: 10.1108/jic-03-2024-0083
Matteo Pozzoli, Francesco Paolone, Elbano de Nuccio, Riccardo Tiscini
{"title":"Does financial materiality judgement matter in reporting intellectual capital? A systematic literature review and future research trends","authors":"Matteo Pozzoli, Francesco Paolone, Elbano de Nuccio, Riccardo Tiscini","doi":"10.1108/jic-03-2024-0083","DOIUrl":"https://doi.org/10.1108/jic-03-2024-0083","url":null,"abstract":"PurposeThis paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.Design/methodology/approachThe research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.FindingsThe SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.Research limitations/implicationsThe results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.Practical implicationsFrom a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.Social implicationsThe research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.Originality/valueThis research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.2,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141923062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Using firm-level intellectual capital to achieve strategic sustainability: examination of phenomenon of business failure in terms of the critical events 利用企业级智力资本实现战略可持续性:从关键事件的角度审视企业失败现象
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-08-02 DOI: 10.1108/jic-03-2024-0074
Vijay Pereira, Nirma Sadamali Jayawardena, Rahul Sindhwani, Abhishek Behl, Benjamin Laker
{"title":"Using firm-level intellectual capital to achieve strategic sustainability: examination of phenomenon of business failure in terms of the critical events","authors":"Vijay Pereira, Nirma Sadamali Jayawardena, Rahul Sindhwani, Abhishek Behl, Benjamin Laker","doi":"10.1108/jic-03-2024-0074","DOIUrl":"https://doi.org/10.1108/jic-03-2024-0074","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is twofold. Firstly, the authors have conducted a systematic investigation considering the historical pandemic periods (1991–2021) over 30 years to identify critical factors and business failure phenomenon during pandemics to explore “what”, “why” and “how” factors contributing to business failure during the COVID-19 pandemic and secondly identified interlinks of these factors to explain the phenomenon of business failure strategically through various quantitative models.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Firstly, the critical factors were identified through previous literature and systematically reported in accordance with the PRISMA guidelines. To remove any bias in critical factor selection, Delphi method was employed. In the second phase, m-TISM approach was adopted to understand the interrelationships of the factors to develop the hierarchy levels. Lastly, MICMAC analysis was also done to evaluate the driving and dependence powers of the critical factors. For implementation of the stated methodology, expert opinion was collected to assess the critical factors based on their knowledge and experience. A total of seven experts were involved in this study.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Two major takeaways from the results of phase one were that “external environmental changes” was at the highest level and had the highest driving power as well as the lowest dependence power, while “inappropriate marketing techniques” was at the lowest level and had the highest dependence and lowest driving powers.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The ever-developing digital technologies act as a synonym to innovation and are shaping up to be the key to future-proofing any industry. However, before one can move towards developing effective strategies to mitigate any business disruptions, there is a need to assess the causes of business failures in the first place which is a major managerial implication identified through this study.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper can be considered as the first few studies to conduct a systematic investigation considering the historical pandemic periods (1991–2021) over 30 years to identify critical factors and business failure phenomenon during pandemics to explore “what”, “why” and “how” factors contributing to business failure during the COVID-19 pandemic and secondly identified interlinks of these factors to explain the phenomenon of business failure strategically through various quantitative models.</p><!--/ Abstract__block -->","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.0,"publicationDate":"2024-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141886550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Intellectual capital and sustainability performance: the mediating role of digitalization 智力资本与可持续性绩效:数字化的中介作用
IF 6.2 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-07-30 DOI: 10.1108/jic-06-2023-0129
Ying Li, Jianyu Li, Yifei Zhai
{"title":"Intellectual capital and sustainability performance: the mediating role of digitalization","authors":"Ying Li, Jianyu Li, Yifei Zhai","doi":"10.1108/jic-06-2023-0129","DOIUrl":"https://doi.org/10.1108/jic-06-2023-0129","url":null,"abstract":"PurposeAs a highly knowledge-intensive activity, digitalization is changing the construction industry landscape and is encouraging construction firms to explore the transformation. This study establishes a new theoretical model aimed at examining the impact of three types of intellectual capital (IC) on digitalization through the lens of knowledge-based view and explores how IC and digitalization influence sustainability performance from the triple bottom line principles.Design/methodology/approachA questionnaire survey was conducted to collect data from Chinese construction firms using convenience sampling. A total of 181 valid responses were obtained. Then, a partial least squares structural equation modelling (PLS-SEM) technique was executed through Smart PLS 3.0 software. The measurement model was assessed to ensure reliability and validity, and the structural model was analysed to test the proposed hypotheses.FindingsThe empirical results confirm the positive impact of IC on digitalization and digitalization on sustainability performance. Moreover, digitalization plays a significant mediating role in the relationship between IC and sustainability performance.Originality/valueThe results provide empirical evidence supporting the different roles of IC and digitalization in improving sustainability. The findings contribute to enhancing the understanding of digitalization practices from the perspective of IC and provide theoretical and managerial implications for sustainability issues in the context of the construction industry.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.2,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141795563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Intellectual capital through decarbonization for achieving Sustainable Development Goal 8: a systematic literature review and future research directions 通过去碳化实现可持续发展目标 8 的知识资本:系统文献综述和未来研究方向
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2024-07-26 DOI: 10.1108/jic-05-2024-0131
Assunta Di Vaio, Anum Zaffar, Meghna Chhabra
{"title":"Intellectual capital through decarbonization for achieving Sustainable Development Goal 8: a systematic literature review and future research directions","authors":"Assunta Di Vaio, Anum Zaffar, Meghna Chhabra","doi":"10.1108/jic-05-2024-0131","DOIUrl":"https://doi.org/10.1108/jic-05-2024-0131","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.</p><!--/ Abstract__block -->","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141868205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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