...Dinh Nguyen Phan; Van Thanh Hoang To Purpose This paper aims to explores the effects of digital technologies ( DT ), intellectual capital ( IC ) and corporate social responsibility ( CSR ) on firm performance ( FP ). It further examines the moderating role of IC in driving the link between DT...

...Roberta Ciccola; Michele Guidi; Maria Serena Chiucchi; Marco Giuliani Purpose This paper aims to explore the possible interactions between artificial intelligence ( AI ), intellectual capital ( IC ) dimensions – human, organizational and relational – and sustainability reporting practices. While...

... ) knowledge within organizations. Design/methodology/approach A review of 56 articles related to the use of BI&A systems in MA domain has been conducted. Literature has been critically interpreted adopting the lens of Intellectual Capital ( IC ), and the main findings have been presented...

...Antonio Costantini Purpose Adopting a microfoundational perspective, this study aims to investigate how personal characteristics, micro-level interactions and structures shape the configuration of intellectual capital ( IC ) in its human, relational and structural dimensions, affecting strategic...

...Veronica Procacci; Martina Manzo; Tommaso Beck; Francesco Manca Purpose This study aims to investigate how sustainability certifications contribute to the development of Intellectual Capital ( IC ) and support digital transformation processes in small and medium-sized enterprises (SMEs). While...

...Syeda Tayyaba Ijaz; Saira Ishfaq Purpose This paper aims to explore the impact of internal organizational factors: intellectual capital ( IC ), knowledge sharing ( KS ), organizational culture ( OC ), system support ( SS ) and industry type ( IT ) on sustainable risk management ( SRM...

... publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Virtual CAOS Virtual relational capital Relational capital CAOS model Case study Intellectual capital Intellectual Capital (IC) is defined as the knowledge resources possessed...

...Jitender Kumar; Vinki Rani; Manju Rani; Garima Rani Purpose Intellectual capital has recently gained significant attention for achieving a competitive advantage for firms. Accordingly, this study aims to examines the impact of intellectual capital on small and medium enterprises (SMEs) innovation...

...Daniele Giampaoli; Francesca Sgrò; Massimo Ciambotti; Nick Bontis Purpose This study aims to provide empirical evidence on the linkage between knowledge management (KM), intellectual capital (IC), planning effectiveness (PE) and innovation performance in Italian small and medium-sized enterprises...

... a major role in the acceptance of culture and support for information in HEIs. According to Dierickx and Cool (1989) , intellectual capital (IC) is the reservoir of knowledge retained by the enterprise and consists of three components: human capital, institutional capital (organizational...

...Samer Eid Dahiyat; Suhad Mohammad Khasawneh; Nick Bontis; Mohammad Al-Dahiyat Purpose This study aims to develop and empirically test a “stocks and flows”-based model of intellectual capital (IC) that examines how human-embodied knowledge (i.e., human capital) can be transformed...

...Sladjana Cabrilo; Aino Kianto; Bojana Milic Purpose In investigating the linkage between intellectual capital (IC) and innovation, it is important not only to explore how IC as a whole is associated with organizations’ innovative performance but also to gain a deep understanding of the role...

...Peyman Akhavan; Farnoosh Khosravian Purpose It is commonly known that intellectual capital (IC) plays a remarkable role in organizations, especially in colleges and academic centers. The purpose of this study is to investigate the effects of knowledge sharing (KS) on IC. Design/methodology...

...Marco Giuliani Purpose – The purpose of this study is to observe Intellectual Capital (IC) dynamics “in practice” through a temporal lens by considering IC as an on-going process, and thus taking into consideration its life cycle and how it changes over time. Design/methodology/approach...

...Morteza Piri; Milad Jasemi; Majid Abdi Purpose This paper experimentally examines the concept of intellectual capital in the Iranian space industries. The first objective of this study is to validate a model for assessing the relationships among some factors of intellectual capital...

...' creativity. Their creativity is stimulated by the critical analysis of the intellectual corpus, which leads to the creation of new technologic trajectories in continuity or divergence from existing trajectories. Based on a systemic model of intellectual capital, the analysis of the dynamic of knowledge has...

...Giovanni Schiuma; Daniela Carlucci; Antonio Lerro; Ya‐Hui Ling Purpose The main purpose of this study is to explain a firm's global initiatives from the intellectual capital (IC) perspective. Design/methodology/approach This study presents empirical evidence on the relationships...

...John Dumay Purpose The paper's aim is to examine, by way of a case study, the use of intellectual capital (IC) narrative in the development of a strategic plan for the case study organisation. Design/methodology/approach The paper uses interventionist research to gather data...

...Kevin J. O'Sullivan; Christiaan D. Stam Purpose Intellectual capital theory and practice predominantly focus on measuring and managing intangible assets. However, if one wants to balance the intellectual capital books, one should recognise both intellectual assets and intellectual liabilities...

... it involves accountants as well as non‐accountants (Johanson and Henningsson, 2007). In accounting the term “IC” is confused with the term “intangible assets” even if these are only a part of IC. In fact, thy are “a set of intangibles or elements of intellectual capital that are susceptible of being...