... Modelling Economic theory Mobile phones are radically transforming micro-finance in Sub-Saharan Africa, and Kenya, in particular. The introduction of the micro-financial transaction mobile phone application, “MPesa,” created a means to facilitate micro-transactions without the need...

...Sladjana Cabrilo; Zorica Uzelac; Ilija Cosic Purpose The purpose of this paper is to provide an appropriate model for IC reporting in the transitional economic system of Serbia. Design/methodology/approach The existing methods of IC reporting as well as the actual needs of organizations...

...Carlos Maria F‐Jardón; Maria Susana Martos Purpose There are different models to measure the effect of intellectual capital on firm performance. These models depend on different dimensions of intellectual capital, the interrelations between them and the effects on performance. It is important...

...Sandra M. Sánchez‐Cañizares; Miguel Ángel Ayuso Muñoz; Tomás López‐Guzmán Purpose The purpose of this study is to examine the connection between the concepts of organizational culture and intellectual capital to enable the proposal of a model to measure intellectual capital. This model highlights...

... focus areas does the organization need to focus on?; and What knowledge do employees need to leverage within each focus area? Data were analyzed using template analysis. Structural equation modeling using PLS was performed to develop a theory about the impact of the list of operational knowledge assets...

...Franko Milost Purpose The paper seeks to develop an original monetary model for evaluating employees of a company. Employees are an important element of the business process. However, apart from their role as a means of production, their value is not disclosed on the assets side of the classical...

... fundamentals are discussed for proper model development. Design methodology was used to construct a model which achieves the aforementioned purpose. Findings The paper provides a comprehensive model to describe, map, measure and value IC on clusters and systematically control the IC evolution. Research...

.../methodology/approach The paper describes the IC Rating™ model in the context of the exiting literature in the field of IC measurement and uses a case study to demonstrate its practical application. Findings Based on the presented case study as well as implementations in other organizations we find the IC...

...Jin Chen; Zhaohui Zhu; Hong Yuan Xie The groundwork of intellectual capital (IC) management, measuring IC, attracts much attention from academics and practitioners. The purpose of this paper is to design a measurement model and a qualitative index system of IC, so as to provide a good tool...