Showing 1 - 10 of 503
Purpose – Emerging clusters, formed by small to medium‐sized enterprises (SMEs) of slow growth and embryonic management systems present a different competitive advantage scheme. The purpose of this paper is to analyze relationships among components of intellectual capital within a model of...
Persistent link: https://www.econbiz.de/10014875625
field of entrepreneurship, the purpose of this paper is to test whether IC can affect the start-up expectations of aspiring … Entrepreneurship Monitor website and referring to Italy over the years 2005-2010, are used to test the influence of IC (comprising … steer other scholars’ interest toward this research path (linking IC and entrepreneurship) that has not yet been properly …
Persistent link: https://www.econbiz.de/10014875832
Purpose – Intellectual capital (IC) has been argued to be the key element of value creation in contemporary economies and this argument has been widely supported by empirical research, but mainly based on data from developed markets. The question of how IC and its elements work in other...
Persistent link: https://www.econbiz.de/10014875949
Purpose – The purpose of this paper is to explore the plausibility of six elements of IC and justify the measurement ability of a set of indicators based on publicly available data for each of the proposed element in order to provide tools to managers for their decision-making process in...
Persistent link: https://www.econbiz.de/10014875997
Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance....
Persistent link: https://www.econbiz.de/10014876003
Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...
Persistent link: https://www.econbiz.de/10013041459
This e-book is inspired by our recent review of the IC literature in Guthrie et al. (2012, p. 74) in which we found that the public sector is one of the least addressed areas of IC research. This is surprising considering that the public sector contributes a significant proportion of GDP in most...
Persistent link: https://www.econbiz.de/10012679135
companies in India. Three categories of intellectual capital disclosures across six industry groups were measured. The relation …
Persistent link: https://www.econbiz.de/10014876032
Persistent link: https://www.econbiz.de/10014472930
The purpose of this empirical study is to investigate the three elements of intellectual capital, i.e. human capital, structural capital, and customer capital, and their inter‐relationships within two industry sectors in Malaysia. The study was conducted using a psychometrically validated...
Persistent link: https://www.econbiz.de/10014875213