采用 ISO 9001 标准是否会对智力资本产生影响？

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2024-07-18 DOI:10.3926/ic.2726

C. Mokhlis, Yamadou Diop, Widad Boualou

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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。

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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.

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来源期刊

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.