Purpose: The purpose of this paper is to provide empirical evidence of the relationship between intellectual capital (IC) and economic performance, with focus on social cooperative enterprises (SCEs) that work in non-profit sectors. Design/methodology/approach: A survey was developed and...

Purpose: The purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance measurement (PM) systems. Design/methodology/approach: Data were collected from a survey of 128 chief financial...

Purpose: Extant paradox theory suggests that adopting paradoxical frames, which are mental templates adopted by individuals in order to embrace contradictions, will result in superior firm performance. Superior performance is achieved through learning and creativity, fostering flexibility and...

Purpose: This paper aims to tie together insights from the body of research on knowledge management (KM) and management accounting control systems to propose a conceptual model in which performance measurement systems (PMS) can play a role in translating knowledge resources into enhanced...

Purpose: The main objective of this study is to test whether firms with a higher level of intellectual capital (IC) perform better in terms of their supply chain resilience compared to those with lower levels of IC. Likewise, the study also examines the impact of IC (characterized by human...

Purpose: The pivotal role of knowledge management (KM) and its extensive implications have been debated in the academic literature with insufficient focus on its link to particular organizational control mechanisms such as performance measurement systems (PMS). To bridge this gap and building...