{"title":"采用 ISO 9001 标准是否会对智力资本产生影响?","authors":"C. Mokhlis, Yamadou Diop, Widad Boualou","doi":"10.3926/ic.2726","DOIUrl":null,"url":null,"abstract":"Purpose: The objective of this paper is to verify whether the ISO 9001 standard has an impact on the three components of intellectual capital, namely: human, structural, and relational capital.Design/methodology: Drawing on the absorptive capacity theory, the knowledge creation theory, and the sociotechnical systems theory, we developed a conceptual model that was tested on a sample of 100 Moroccan companies certified under ISO 9001.Findings: The results indicate a direct impact of the ISO 9001 standard on human capital, an indirect impact on structural capital through human capital, and finally, the ISO 9001 standard influences relational capital through a serial mediation of human and then structural capital.Originality / Value: This paper is a response to the current international debate on the importance of intellectual capital for value creation. Indeed, for intellectual capital to create value, it must be developed, and ISO 9001 standard precisely enables this development, as demonstrated by the results. Considering that more than a million organizations hold ISO 9001 certification worldwide, this aligns with the international scope of the debate on intellectual capital.","PeriodicalId":1,"journal":{"name":"Accounts of Chemical Research","volume":" 19","pages":""},"PeriodicalIF":16.4000,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Does the deployment of the ISO 9001 standard have an effect on intellectual capital?\",\"authors\":\"C. Mokhlis, Yamadou Diop, Widad Boualou\",\"doi\":\"10.3926/ic.2726\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose: The objective of this paper is to verify whether the ISO 9001 standard has an impact on the three components of intellectual capital, namely: human, structural, and relational capital.Design/methodology: Drawing on the absorptive capacity theory, the knowledge creation theory, and the sociotechnical systems theory, we developed a conceptual model that was tested on a sample of 100 Moroccan companies certified under ISO 9001.Findings: The results indicate a direct impact of the ISO 9001 standard on human capital, an indirect impact on structural capital through human capital, and finally, the ISO 9001 standard influences relational capital through a serial mediation of human and then structural capital.Originality / Value: This paper is a response to the current international debate on the importance of intellectual capital for value creation. Indeed, for intellectual capital to create value, it must be developed, and ISO 9001 standard precisely enables this development, as demonstrated by the results. Considering that more than a million organizations hold ISO 9001 certification worldwide, this aligns with the international scope of the debate on intellectual capital.\",\"PeriodicalId\":1,\"journal\":{\"name\":\"Accounts of Chemical Research\",\"volume\":\" 19\",\"pages\":\"\"},\"PeriodicalIF\":16.4000,\"publicationDate\":\"2024-07-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounts of Chemical Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3926/ic.2726\",\"RegionNum\":1,\"RegionCategory\":\"化学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"CHEMISTRY, MULTIDISCIPLINARY\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounts of Chemical Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3926/ic.2726","RegionNum":1,"RegionCategory":"化学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"CHEMISTRY, MULTIDISCIPLINARY","Score":null,"Total":0}
引用次数: 0
摘要
目的:本文旨在验证 ISO 9001 标准是否对智力资本的三个组成部分(即人力资本、结构资本和关系资本)产生影响: 借鉴吸收能力理论、知识创造理论和社会技术系统理论,我们建立了一个概念模型,并以 100 家通过 ISO 9001 认证的摩洛哥公司为样本进行了测试:结果表明,ISO 9001 标准对人力资本产生了直接影响,通过人力资本对结构资本产生了间接影响,最后,ISO 9001 标准通过人力资本和结构资本的串联中介影响了关系资本:本文是对当前国际上关于智力资本对价值创造的重要性的讨论的回应。事实上,智力资本要想创造价值,就必须得到发展,而 ISO 9001 标准恰恰能够促进智力资本的发展,研究结果也证明了这一点。考虑到全世界有 100 多万个组织持有 ISO 9001 认证,这与智力资本辩论的国际范围是一致的。
Does the deployment of the ISO 9001 standard have an effect on intellectual capital?
Purpose: The objective of this paper is to verify whether the ISO 9001 standard has an impact on the three components of intellectual capital, namely: human, structural, and relational capital.Design/methodology: Drawing on the absorptive capacity theory, the knowledge creation theory, and the sociotechnical systems theory, we developed a conceptual model that was tested on a sample of 100 Moroccan companies certified under ISO 9001.Findings: The results indicate a direct impact of the ISO 9001 standard on human capital, an indirect impact on structural capital through human capital, and finally, the ISO 9001 standard influences relational capital through a serial mediation of human and then structural capital.Originality / Value: This paper is a response to the current international debate on the importance of intellectual capital for value creation. Indeed, for intellectual capital to create value, it must be developed, and ISO 9001 standard precisely enables this development, as demonstrated by the results. Considering that more than a million organizations hold ISO 9001 certification worldwide, this aligns with the international scope of the debate on intellectual capital.
期刊介绍:
Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance.
Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.