..., a contextualized framework of intangible assets (IA), the contextualized intangible asset framework, has been used. Partial least squares structural equation modeling was employed to analyze direct and mediating relationships between constructs. The qualitative data collected via thematic analysis of expert...

...I. Wayan Widnyana; I. Gusti Bagus Wiksuana; Luh Gede Sri Artini; Ida Bagus Panji Sedana Purpose This study aims to analyze and explain the effect of financial architecture (with three dimensions: ownership structure, capital structure and corporate governance) and intangible assets on performance...

... Performance measurement Social media Intangible assets Performance management Competence Enterprise social networking Since Johnson and Kaplan (1987) published their seminal study entitled Relevance Lost – The Rise and Fall of Management Accounting, plenty of studies have been...

.... © Emerald Group Publishing Limited 2016 Benchmarking Performance appraisal KPIs Assessment Value creation Strategic resources Intangible assets As Lord Kelvin (Thomson,1883) eruditely stated – and Peter Drucker (1954) sagely “re-interpreted” – in order to reach some level...

... developing research looking at hospital settings. Intangible assets Performance measures Hospitals … hospitals are extremely far behind – years behind actually – something like personnel development or the general issue of HRM hardly exists. There is, for example, just no process of continuous...