知识资本是塞尔维亚创业企业创造价值的驱动力

IF 4.6 3区 管理学 Q1 INDUSTRIAL RELATIONS & LABOR
Mihailo Paunović, Vesna Milovanović, Dijana Štrbac, Ivana Domazet
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引用次数: 0

摘要

目的 本文分析了智力资本(IC)作为创业公司财务绩效因素的作用,创业公司被认为是经济增长和就业的主要推动力。原始数据通过问卷收集,二手数据来自企业的年度财务报表。作为自变量的集成电路要素分为三个部分:人力资本、结构资本和关系资本;销售收入和营业利润年均复合增长率(5 年)作为因变量,公司规模和行业类型作为控制变量。统计分析包括因子分析和回归分析。具体而言,以下要素对财务绩效有积极影响:企业家的知识、流程改进和组织文化。另一方面,创业者的社交技能和韧性对收入和营业利润的增长有负面影响,而非正式网络的支持对销售收入的增长有负面影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Intellectual capital as a driver of value creation in Serbian entrepreneurial firms

Purpose

This paper analyses the role of intellectual capital (IC) as a factor of the financial performance of entrepreneurial firms, which are recognized as the main drivers of economic growth and employment.

Design/methodology/approach

The sample consists of 188 business owners from Serbia. The primary data are collected using the questionnaire, while the secondary data come from the annual financial statements of their companies. The elements of IC as independent variables are grouped into three components: human, structural and relational capital; sales revenue and operating profit CAGR (5y) are used as dependent variables, while company size and industry type are used as control variables. Statistical analysis involves factor and regression analyses.

Findings

The results reveal that IC components contribute to the long-term financial performance of entrepreneurial firms. Specifically, the following elements have positive effects on financial performance: knowledge of the entrepreneur, process improvement and organisational culture. On the other hand, entrepreneurs’ social skills and tenacity were found to have a negative impact on revenue and operating profit growth, while support from informal networks had a negative effect on the growth of sales revenue.

Originality/value

This study aims to fill a gap in the literature on the impact of IC on the financial performance of entrepreneurial firms.

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来源期刊
CiteScore
8.40
自引率
11.40%
发文量
80
期刊介绍: ■Employee welfare ■Human aspects during the introduction of technology ■Human resource recruitment, retention and development ■National and international aspects of HR planning ■Objectives of human resource planning and forecasting requirements ■The working environment
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