Journal of Intellectual Capital最新文献

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FinTech ecosystem as influencer of young entrepreneurial intentions: empirical findings from Tunisia 金融科技生态系统对青年创业意向的影响:来自突尼斯的实证研究结果
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-04-08 DOI: 10.1108/jic-08-2021-0220
G. Festa, Sihem Elbahri, M. T. Cuomo, M. Ossorio, M. Rossi
{"title":"FinTech ecosystem as influencer of young entrepreneurial intentions: empirical findings from Tunisia","authors":"G. Festa, Sihem Elbahri, M. T. Cuomo, M. Ossorio, M. Rossi","doi":"10.1108/jic-08-2021-0220","DOIUrl":"https://doi.org/10.1108/jic-08-2021-0220","url":null,"abstract":"PurposeThe study aims to investigate the influence of FinTech (Financial Technology) determinants such as crowdfunding, mobile payment and blockchain as potential facilitators in an entrepreneurial ecosystem for undertaking decisions in Tunisia, as an example of emerging economy.Design/methodology/approachQuantitative research was carried out with data collection based on a questionnaire that has been sent via email to young Tunisian entrepreneurs (potential or actual). A following regression was calculated on 93 respondents.FindingsAnalysis of the data showed that most of the relationships under investigation were confirmed. Statistical tests highlighted that knowledge, availability and access about crowdfunding and blockchain had a positive and significant impact on entrepreneurial intention. Regarding mobile payment, there was a negative and insignificant effect on entrepreneurial intention.Originality/valueFrom the evidence of the research, Fintech ecosystems may positively influence the decision to undertake, with relevant implications at institutional, industrial and individual level. More specifically, demonstrating a positive and significant relationship between some main dimensions of FinTech and entrepreneurial intention and emphasizing the contribution of related knowledge to intellectual capital accumulation through entrepreneurial education, this study seems to be unique in examining and verifying this potential effect.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42816279","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: 11
The international orientation of academic entrepreneurship: the role of relational, human and psychological capital 学术创业的国际化取向:关系资本、人力资本和心理资本的作用
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-04-05 DOI: 10.1108/jic-06-2021-0157
Mercedes Villanueva-Flores, Dara Hernández-Roque, Mariluz Fernández-Alles, M. Díaz-Fernández
{"title":"The international orientation of academic entrepreneurship: the role of relational, human and psychological capital","authors":"Mercedes Villanueva-Flores, Dara Hernández-Roque, Mariluz Fernández-Alles, M. Díaz-Fernández","doi":"10.1108/jic-06-2021-0157","DOIUrl":"https://doi.org/10.1108/jic-06-2021-0157","url":null,"abstract":"Purpose Scholars have emphasized intellectual capital’s importance for universities in obtaining competitive advantages and creating value. The purpose of this paper is to identify the influences of two components of intellectual capital, relational and human capital at the international level, and psychological capital on international orientation of academic entrepreneurs, and the mediating effects of international relational and human capital.Design/methodology/approach On the basis of a literature review, a theoretical model is proposed to explain the relationship between the studied variables. Our hypotheses are tested on a sample of 173 academic spin-offs of Spanish universities using bootstrapping methodology.Findings The results show that the international market relational capital and international human capital of academic entrepreneurs influence their international orientation, and that their psychological capital is directly, and indirectly, related to international orientation through international human capital and international market relational capital.Practical implications This study provides a better understanding of the antecedents of the international orientation of academic entrepreneurs, which would provide an important contribution to the literature on intellectual capital, academic entrepreneurship and internationalization. The achieved results highlight important implications for training of academic entrepreneurs and for managers and management teams of companies willing to enter, or even those already operating in, international markets.Originality/value In this study, the international orientation of academic entrepreneurs is explained through the psychological capital that is studied jointly with two components of intellectual capital, relational and human capital at the international level. Although some recent work has focused on the study of the internationalization of academic spin-off, this line of research is still incipient.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45800100","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: 3
Unmasking intellectual capital from gender and nationality diversity on university spin-offs’ boards: a study on non-linear effects upon firm innovation 从性别和国籍多样性中揭示大学分拆董事会的智力资本:对企业创新的非线性影响研究
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-04-01 DOI: 10.1108/jic-08-2021-0207
Antonio Prencipe, Danilo Boffa, Armando Papa, C. Corsi, Jens Mueller
{"title":"Unmasking intellectual capital from gender and nationality diversity on university spin-offs’ boards: a study on non-linear effects upon firm innovation","authors":"Antonio Prencipe, Danilo Boffa, Armando Papa, C. Corsi, Jens Mueller","doi":"10.1108/jic-08-2021-0207","DOIUrl":"https://doi.org/10.1108/jic-08-2021-0207","url":null,"abstract":"PurposeThe purpose of this study is to analyze the impact of human capital related to gender and nationality diversity in boards of directors on the innovation of university spin-offs (USOs) in their entrepreneurial ecosystem. Following the intellectual capital (IC) framework and the resource dependence theory, upper echelons theory and critical mass theory, it hypothesizes that the relationship between board diversity and USOs’ firm innovation is non-linear.Design/methodology/approachTo test the research hypotheses empirically, a sample of 827 Italian USOs over the period 2009–2018 was analyzed using zero-inflated Poisson regression modeling. A robustness test was also performed.FindingsGender obstacles remain in USOs’ entrepreneurial ecosystem, with little involvement of women in boards, and the benefits of human capital for firm innovation emerge with increased female representation. Nevertheless, a few foreign-born directors embody valued IC in terms of human capital from an internationally linked entrepreneurial ecosystem, which decreases with more foreign-born directors due to communication costs and coordination problems.Research limitations/implicationsThe emerging non-linear relationships imply that gender- and nationality-diverse boards in USOs constitute critical human capital factors boosting the devolvement of entrepreneurial processes, in terms of firm innovation, in university entrepreneurial ecosystems.Originality/valueThis study contributes significantly to the move from traditional corporate governance analysis through an IC framework, fostering an understanding of the role of human capital and its diversity determinants in spurring firm innovation among USOs considering the university entrepreneurial ecosystem.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47601582","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: 5
Intellectual capital efficiency and firms' financial performance based on business life cycle 基于企业生命周期的智力资本效率与企业财务绩效
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-03-15 DOI: 10.1108/jic-12-2020-0383
Jian Xu, M. Haris, Feng Liu
{"title":"Intellectual capital efficiency and firms' financial performance based on business life cycle","authors":"Jian Xu, M. Haris, Feng Liu","doi":"10.1108/jic-12-2020-0383","DOIUrl":"https://doi.org/10.1108/jic-12-2020-0383","url":null,"abstract":"PurposeThe purpose of this paper is to investigate the impact of intellectual capital (IC) and its components (human, structural, relational and innovation capitals) on financial performance (FP) at different life cycle stages.Design/methodology/approachThe study uses the data from Chinese manufacturing listed companies during 2014–2018. The modified value added intellectual coefficient (MVAIC) model is employed as the measurement of IC efficiency. Finally, multiple regression analysis is used to test the research hypotheses.FindingsThis study shows that the impact of IC on FP is different across life cycle stages. Specifically, at the birth stage, human capital (HC), structural capital (SC) and innovation capital (INC) have a positive impact on FP. At the growth and mature stages, all IC components contribute to FP improvement. HC and SC play an important role at the revival stage, while only HC positively affects FP at the decline stage.Practical implicationsThe findings may help corporate managers to make optimal strategies to improve FP by effective utilization of IC resources in the complex and competitive business environment. Meanwhile, companies can invest in the core elements of IC at different stages of development, so as to maximize the contribution of IC to company value.Originality/valueThis is among the few studies to explore the impact of IC on FP of manufacturing listed companies in the Chinese context from the perspective of life cycle. It also makes novel contributions in measuring IC by the MVAIC model with the inclusion of relational capital and INC that are largely neglected in previous research.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48909551","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: 2
Toward the emergence of “humane” entrepreneurial ecosystems. Evidence from different cultural contexts 走向“人性化”创业生态系统的出现。来自不同文化背景的证据
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-03-08 DOI: 10.1108/jic-07-2021-0200
Rossella Canestrino, Pierpaolo Magliocca, M. Ćwiklicki, B. Pawełek
{"title":"Toward the emergence of “humane” entrepreneurial ecosystems. Evidence from different cultural contexts","authors":"Rossella Canestrino, Pierpaolo Magliocca, M. Ćwiklicki, B. Pawełek","doi":"10.1108/jic-07-2021-0200","DOIUrl":"https://doi.org/10.1108/jic-07-2021-0200","url":null,"abstract":"PurposeAdopting more sustainable and social-oriented perspectives is crucial for the emergence of the so-called humane entrepreneurial ecosystems (HEEs), the last ones supporting the improvement of both economic, environmental and social wealth. Entrepreneurs act as keystone players in each entrepreneurial ecosystem, thus the emergence of Humane Entrepreneurship (HumEnt) is crucial in shaping HEEs. Given the role of culture in affecting HumEnt, the relationships between Humane Orientation (HO) – as defined in the GLOBE project – and the basic components of Humane Entrepreneurship (HumEnt) were, particularly, explored in a selected sample of countries. Both Intellectual Capital (IC) and knowledge management (KM) perspectives were adopted in pursuing the research goal.Design/methodology/approachThe study approaches this by the mean of the Ward method with Euclidean squared distance and the k-means method. The GLOBE project, the Global Entrepreneurship Monitor (GEM), the Environmental Performance Index (EPI) and the International Social Survey Program (ISSP) were used as data sources. Correlations between HO “as is” scores and each components of HumEnt were checked for the world sample (N = 36), as well as for the groups of innovation-driven countries (N = 17) and European countries (N = 14).FindingsResearch results show a conditional confirmation of the developed hypotheses, depending on countries cultural levels of HO, with a moderating role exercised by the economic development on the relationship between culture and HumEnt.Originality/valueGiven the increasing pressure of fundamental societal challenges, such as climate change, poverty and increasing inequality within and between countries intensified by pandemic (UN report, 2021), integrating the more traditional approaches to profit seeking with the more sustainable and human-centric perspective is a priority for both scholars and society at large. Previous researches do not provide explanation about the contextual factors responsible for the emergence of more humane-oriented entrepreneurial ecosystems, especially when referring to culture. This article broadens our understanding about the reason why both HumEntr and HEEs differently arise and develop in different cultural contexts.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":"1 1","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41608041","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: 5
Can the components of green intellectual capital influence employee green behavior? An empirical analysis on Indian energy sector using the partial least squares method 绿色智力资本的构成要素是否会影响员工的绿色行为?用偏最小二乘法对印度能源部门进行实证分析
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-03-08 DOI: 10.1108/jic-10-2021-0284
Arpita Ghosh, S. Haque
{"title":"Can the components of green intellectual capital influence employee green behavior? An empirical analysis on Indian energy sector using the partial least squares method","authors":"Arpita Ghosh, S. Haque","doi":"10.1108/jic-10-2021-0284","DOIUrl":"https://doi.org/10.1108/jic-10-2021-0284","url":null,"abstract":"PurposeThe study aims to explore the relationship between the dimensions of green intellectual capital (GIC) and employee green behavior (EGB).Design/methodology/approachA survey has been conducted among a random representative population of employees working for the energy-sector organizations in India to collect data for this study. Exploratory factor analysis (EFA) for GIC supports the inclusion of the new dimension in its construct. Confirmatory factor analysis (CFA) validates the measurement model. Hypothesized relationships have been examined by applying structural equation modeling using partial least squares method.FindingsResults corroborate that all the four dimensions of GIC have varying degrees of significant positive impact on EGB. The study contributes to the existing literature by extending the understanding of the concept of GIC and its connection with EGB using natural-resource based theory and social cognitive theory (SCT).Originality/valueThe study has empirically examined the relationship between GIC and EGB in the context of a developing country like India. Moreover, unlike the existing literature that have classified GIC into green human capital (GHC), green structural capital (GSC) and green relational capital (GRC), the study identifies green spiritual capital (GSpC) as another important dimension of GIC which is an intangible asset and highly relevant in influencing altruistic activities like green behavior. The study presents significant implications for managers and policy-makers for ensuring EGB by investing in GIC resources.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48331361","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: 3
Framing intellectual capital for elite athletes 为精英运动员构建智力资本
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-02-21 DOI: 10.1108/jic-05-2021-0126
R. Aprile, Mario Nicoliello, S. Durst
{"title":"Framing intellectual capital for elite athletes","authors":"R. Aprile, Mario Nicoliello, S. Durst","doi":"10.1108/jic-05-2021-0126","DOIUrl":"https://doi.org/10.1108/jic-05-2021-0126","url":null,"abstract":"Purpose This conceptual paper proposes an intellectual capital (IC) framework dedicated to elite athletes (EA) to demonstrate the usefulness of IC on individual persons. Thus, it connects EA with the concept of IC.Design/methodology/approach The paper is inspired by the classical IC dimensions (human capital, structural capital and relational capital), which are used to develop the IC framework for EA. An exemplary case study is used to validate the framework.Findings It is argued that there is a need to adapt the traditional IC framework for EA. Therefore, this paper proposes a specific IC framework consisting of natural capital, sports capital and media capital.Research limitations/implications This paper deals with EA and the sports industry, but should be extended to other sectors where aspects such as image and celebrity represent significant intangible resources.Practical implications The proposed IC framework can help EA and their managers to better understand how IC value is created.Originality/value This paper extends the IC concept to other fields of application, i.e. EA, and thus individual persons.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44203067","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: 1
The role of CEOs' human capital in sustaining superior performance–empirical evidence from China CEO人力资本在保持卓越绩效中的作用——来自中国的经验证据
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-02-01 DOI: 10.1108/jic-11-2020-0351
Jian Guan, F. Deng, Dao Zhou
{"title":"The role of CEOs' human capital in sustaining superior performance–empirical evidence from China","authors":"Jian Guan, F. Deng, Dao Zhou","doi":"10.1108/jic-11-2020-0351","DOIUrl":"https://doi.org/10.1108/jic-11-2020-0351","url":null,"abstract":"PurposeFocusing on the important representative of firm intellectual capital (IC), this research explores the effects of chief executive officer’s (CEOs') managerial human capitals on sustaining superior performance in Chinese transition economy to prove the dynamic and strategic value of IC and fulfill the gap of lacking emerging market studies in this research field.Design/methodology/approachBased on dynamic managerial capability theoretical framework, the authors propose a dynamic management path to analyze the influencing mechanism of CEOs' managerial human capitals to firm performance persistence and the moderating effect of environment uncertainty. Using a panel data of Chinese publicly listed firms from 2008 to 2017, it adopts dynamic first-order autoregressive models to examine these hypotheses. Several tests are conducted to further analyze and ensure that the results are robust and reliable.FindingsThese managerial human capitals reveal heterogenous impacts on sustaining superior performance, and environment uncertainty is a valid moderating variable to further distinguish their dynamic values. The supplementary analyses show the integrating effect of an MBA degree and output functional experience is positive and significant, and the results in Chinese state-owned and private firm subsamples are distinct.Practical implicationsIt is beneficial for corporate stakeholders to judge and select CEOs and for policymakers to improve the efficiency advantage of IC in Chinese emerging market.Originality/valueThis study first explores the relationship between CEOs' managerial human capitals and superior performance persistence. Through introducing a dynamic perspective, it has extended existing performance persistence research into individual level and provided a new intellectual source of sustainable competitive advantages.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49375597","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
Supply chain capital and firm performance: the role of complementary capabilities 供应链资本与企业绩效:互补能力的作用
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-01-04 DOI: 10.1108/jic-06-2021-0148
Chunhsien Wang, Tachia Chin, C. Ting
{"title":"Supply chain capital and firm performance: the role of complementary capabilities","authors":"Chunhsien Wang, Tachia Chin, C. Ting","doi":"10.1108/jic-06-2021-0148","DOIUrl":"https://doi.org/10.1108/jic-06-2021-0148","url":null,"abstract":"PurposeDrawing on social capital theory, we extend the concept of supply chain capital to examine whether structural and relational capital can strengthen the complementary capabilities of suppliers and enhance their performance.Design/methodology/approachThe empirical study was conducted on 161 precision mold equipment suppliers. To evaluate the mediated moderation model of supply chain capital, we applied multiple linear regression to test our hypotheses.FindingsWe found that both structural and relational capital positively affect the complementary capabilities of suppliers and that these capabilities mediate the relationship between supply chain capital and supplier performance. Furthermore, structural capital positively and significantly moderates the mediating effect on the relationship between complementary capabilities and supplier performance.Research limitations/implicationsThis study provides suggestions for suppliers that are equipped with sufficient structural and relational capital to effectively enhance their complementary capabilities. By considering the interaction between structural capital and complementary capabilities, suppliers can effectively improve their performance.Originality/valueThis novel research develops a theoretical model to examine the antecedents and consequences of supplier complementary capabilities. We contribute to a new line of research on supply chain capital, which aims to explore how it affects the complementary capabilities of suppliers by examining a practical supply chain activity setting.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44578846","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: 3
From ivory tower to a storyteller of value creation: integrated reporting at Japanese and South African universities 从象牙塔到价值创造的故事讲述者:日本和南非大学的综合报道
IF 6 2区 管理学
Journal of Intellectual Capital Pub Date : 2022-01-04 DOI: 10.1108/jic-01-2021-0008
Yanqi Sun, P. Ip, M. Arunachalam, H. Davey
{"title":"From ivory tower to a storyteller of value creation: integrated reporting at Japanese and South African universities","authors":"Yanqi Sun, P. Ip, M. Arunachalam, H. Davey","doi":"10.1108/jic-01-2021-0008","DOIUrl":"https://doi.org/10.1108/jic-01-2021-0008","url":null,"abstract":"PurposeThe paper examines integrated reporting (IR) practices of two Japanese universities and three South African universities by evaluating and comparing their 2019 integrated reports.Design/methodology/approachA multiple case study research method is used in this study.FindingsThe paper reveals that IR is in its infancy at the sample universities. Some universities have initiated disclosing information to their stakeholders on how they create value. However, the universities lack a comprehensive approach to integrating financial and non-financial information, thereby affecting the IR disclosure quality. The findings indicate that informal coercive pressure of South African universities is a primary driving factor that enables the universities to achieve a higher IR disclosure quality than their Japanese counterparts.Research limitations/implicationsThis paper argues that institutional theory is relevant for explaining the differences in IR practices of the universities in the two different jurisdictional settings.Practical implicationsThe research will be of interest to university administrators, policymakers, regulators and other stakeholder groups of universities. The assessment of integrated reports serves as a first step to help the universities improve IR practices as well as to facilitate the diffusion of IR in higher education institutions (HEIs) globally. There is also a need for universities to pay more attention to the storytelling of their value creation in future IR disclosures.Originality/valueIt is the first to assess the IR quality of the Japanese sample universities as well as the first to conduct a comparative analysis for IR practices of universities in two different jurisdictional settings that have adopted IR. The findings of this study add to the current scholarly debate on universities' ability to tell their stories on their value creation to stakeholders via integrated reports.","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":" ","pages":""},"PeriodicalIF":6.0,"publicationDate":"2022-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45881123","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: 3
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