Being critical about intellectual capital accounting in 2020: An overview

J Dumay, J Guthrie, J Rooney - Critical perspectives on Accounting, 2020 - Elsevier
In 2020, intellectual capital (IC) accounting research has advanced beyond its original
strategic focus on measuring, managing, and reporting IC. In our introduction, we define IC …

Measuring intangible assets—A review of the state of the art

K Van Criekingen, C Bloch… - Journal of Economic …, 2022 - Wiley Online Library
This paper presents an overview of the state of the art in the field surrounding the
measurement of “intangibles” for productivity analysis. The purpose of the paper is to inform …

[HTML][HTML] Green knowledge management: A key driver of green technology innovation and sustainable performance in the construction organizations

AN Khan, K Mehmood, HK Kwan - Journal of Innovation & Knowledge, 2024 - Elsevier
The primary objective of this research is to examine the effects of green knowledge
management (GKM) on green technological innovation (GTI) and sustainable performance …

The roots of “volunteer” employees' engagement: The silent role of intellectual capital in knowledge-sharing intentions

M Fait, V Cillo, A Papa, D Meissner… - Journal of Intellectual …, 2023 - emerald.com
Purpose The main aim of this paper is to demonstrate that “volunteer” employees' perception
of dimensions of intellectual capital (IC)–human, structural and relation capital–creates a …

Towards achieving university sustainability! Linking social responsibility with knowledge sharing in Saudi universities

A Nazneen, I Elgammal, ZR Khan, MH Shoukat… - Journal of Cleaner …, 2023 - Elsevier
Corporate social responsibility is a developing approach that any organization can
implement for sustainability. Higher education institutions (HEIs) are implementing this …

[HTML][HTML] Value creation through marketing data analytics: The distinct contribution of data analytics assets and capabilities to unit and firm performance

J Sáenz, AO de Guinea… - Information & …, 2022 - Elsevier
This study answers research calls regarding data analytics in a specific unit and its impact at
the unit and organizational level. In doing so, it takes an information value chain approach to …

Corporate social responsibility, intellectual capital and financial performance: Evidence from developed and developing Asian economies

EB Mutuc, S Cabrilo - Review of Managerial Science, 2022 - Springer
Corporate social responsibility (CSR) and knowledge-based resources, ie intellectual
capital (IC), improve financial performance. We combine these to examine how IC …

Trust as an organizational knowledge sharing enabler–validation of the impersonal trust scale

M Vanhala - VINE Journal of Information and Knowledge …, 2019 - emerald.com
Purpose Contemporary organizations face challenges when they have an increasing need
for trust, and yet there are decreasing opportunities for the development of interpersonal …

Boosting innovativeness in organic farming: the role of external relational capital

J Sáenz, H Alcalde-Heras, N Aramburu… - Journal of Intellectual …, 2024 - emerald.com
Purpose Following the contextual approach to intellectual capital, this study analyzed the
specific types of external relational capital that foster product/service, process and …

Marketing-specific intellectual capital: conceptualization, scale development and empirical illustration

C Peñalba-Aguirrezabalaga, J Sáenz… - Journal of Intellectual …, 2020 - emerald.com
Purpose The aims of this paper are to identify and classify the knowledge resources that
shape intellectual capital (IC) within the marketing function, to develop and validate a related …