Template-Type: ReDIF-Article 1.0 Author-Name: Mutamimah Mutamimah Author-X-Name-First: Mutamimah Author-X-Name-Last: Mutamimah Author-Name: Rima Yulia Sueztianingrum Author-X-Name-First: Rima Yulia Author-X-Name-Last: Sueztianingrum Title: CSR, intellectual capital and corporate value for Indonesian SOEs Abstract: Companies implement CSR to increase corporate value. However, corporate value for Indonesian SOEs that implement CSR fluctuated and the results of previous research between CSR on corporate value show inconsistent results. Intellectual capital is expected to strengthen CSR to increase corporate value. This study aims to analyse intellectual capital in moderating CSR on corporate value in Indonesian SOEs. The population in this study used 115 Indonesian SOEs. The sampling method used purposive sampling and the type of data is panel data. Statistical analysis used descriptive analysis and multiple regression analysis. The results showed that CSR_ECO, CSR_ENV and CSR_SOC were no effect on corporate value. Intellectual capital is not able to moderate the effect of CSR_ECO on corporate value. Intellectual capital is only able to strengthen the influence of CSR_ENV on corporate value, but intellectual capital weakens the effect of CSR_SOC on corporate value. Journal: Int. J. of Learning and Intellectual Capital Pages: 548-561 Issue: 6 Volume: 19 Year: 2022 Keywords: Indonesian SOEs; CSR; intellectual capital; corporate value. File-URL: http://www.inderscience.com/link.php?id=126296 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:6:p:548-561 Template-Type: ReDIF-Article 1.0 Author-Name: Avinash Pawar Author-X-Name-First: Avinash Author-X-Name-Last: Pawar Author-Name: Bambang Tri Cahyono Author-X-Name-First: Bambang Tri Author-X-Name-Last: Cahyono Author-Name: Koes Indrati Author-X-Name-First: Koes Author-X-Name-Last: Indrati Author-Name: Endang Siswati Author-X-Name-First: Endang Author-X-Name-Last: Siswati Author-Name: Henry Loupias Author-X-Name-First: Henry Author-X-Name-Last: Loupias Title: Validating the effect of talent management on organisational outcomes with mediating role of job empowerment in business Abstract: Over the past decade, talent has become a more important resource than investments, capital, research or strategy in business. It is also a great basis for competitive advantage in the market. Hence, most companies are now concentrating on designing and developing talent management strategies in their businesses. The four essential elements of the talent management process are identifying significant positions, competency-based training, critical talent development, and reward and recognition. The whole process of talent management affects organisational outcomes. The major objective of this research study is to understand the linkages and influence of talent management with organisational outcomes. The study was conducted with a survey of 324 respondents from service, manufacturing and information technology companies in Indonesia and India. The outcomes revealed the positive relationships of the talent management process and organisational outcomes with employee participation and organisational engagement through the mediating role of job empowerment. Journal: Int. J. of Learning and Intellectual Capital Pages: 527-547 Issue: 6 Volume: 19 Year: 2022 Keywords: talent management; organisational outcome; talent development; job empowerment; employee participation; organisational engagement; talent attraction; organisational impact. File-URL: http://www.inderscience.com/link.php?id=126297 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:6:p:527-547 Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad Shujaat Mubarik Author-X-Name-First: Muhammad Shujaat Author-X-Name-Last: Mubarik Author-Name: Nick Bontis Author-X-Name-First: Nick Author-X-Name-Last: Bontis Title: Intellectual capital, leadership and competitive advantage: a study of the Malaysian electrical and electronics industry Abstract: The primary objective of this study was to examine the mediating role of intellectual capital in the association between strategic leadership capabilities and competitive advantage. The secondary objective was to examine the role of knowledge management in the association between strategic leadership capabilities and intellectual capital. Data was collected from 184 Malaysian electrical and electronics sector firms using previously published scales. Partial least square-structural equation modelling (PLS-SEM) was employed to analyse seven hypothesised relationships. Results revealed that strategic leadership capabilities play an apex role in attaining competitive advantage, whereas intellectual capital mediates the association between SLC and competitive advantage. Knowledge management further amplifies the role of human capital but does not play a significant role with relational or structural capital. This study represents a novel assessment of the role of intellectual capital in the association of strategic leadership capabilities and competitive advantage in the Malaysian electronics context. Journal: Int. J. of Learning and Intellectual Capital Pages: 562-583 Issue: 6 Volume: 19 Year: 2022 Keywords: strategic leadership capabilities; intellectual capital; competitive advantage; partial least square; PLS; knowledge management. File-URL: http://www.inderscience.com/link.php?id=126298 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:6:p:562-583 Template-Type: ReDIF-Article 1.0 Author-Name: Shashi Kapoor Author-X-Name-First: Shashi Author-X-Name-Last: Kapoor Author-Name: Ashish Saihjpal Author-X-Name-First: Ashish Author-X-Name-Last: Saihjpal Title: Intellectual capital and performance of Indian companies: an empirical investigation Abstract: This paper aims to investigate relationship between IC and firm performance. Value added intellectual coefficient (VAIC) model developed by Pulic (2000) is used to measure the IC. In order to assess the performance of companies, return on assets, assets turnover ratio and market capitalisation to book value ratio are used as indicator of profitability, productivity and market valuation. Secondary data was extracted for a sample of 463 Indian companies. Descriptive statistics, correlation analysis and multiple regression model were applied for conducting necessary analysis. Findings revealed that VAIC is having significant relationship with measures of profitability only. During component investigation, it is found that capital employed efficiency has relationship with all measures of performance and human capital efficiency has relationship with profitability only. Journal: Int. J. of Learning and Intellectual Capital Pages: 608-623 Issue: 6 Volume: 19 Year: 2022 Keywords: firm performance; human capital; intellectual capital; knowledge resources; value added intellectual coefficient; VAICTM. File-URL: http://www.inderscience.com/link.php?id=126306 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:6:p:608-623 Template-Type: ReDIF-Article 1.0 Author-Name: Sushila Soriya Author-X-Name-First: Sushila Author-X-Name-Last: Soriya Author-Name: Ruhee Mittal Author-X-Name-First: Ruhee Author-X-Name-Last: Mittal Author-Name: Anshu Lochab Author-X-Name-First: Anshu Author-X-Name-Last: Lochab Title: Measuring role of IC in SMEs' profitability: evidence from India Abstract: The purpose of this paper is to investigate the association between intellectual capital components and their interactions with profitability of Indian small and medium-sized enterprises (SMEs). The profitability is measured by return on assets (ROA), return on equity (ROE) and business profitability (BP). The sample consists of the 345 SMEs listed on National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) of India. During the initial screening of data a series of diagnostic test were carried out to identify the problems of heteroscedasticity, autocorrelation and endogenity. The two-step generalised method of moments (GMM) estimation is applied to study the association of intellectual capital components and their interactions with SME's profitability. The results show that human capital and physical capital are the most influencing components of intellectual capital in the profitability of the SMEs in India. The interactions between human capital and structural capital have significant impact on ROA and BP. Through this study, a novel attempt is made to examine the importance of intellectual capital and its components in small business of India. This will be useful for the policymakers, entrepreneurs and owners of small business to determine the important physical, human and structural capital for improving the profitability of their firms. Journal: Int. J. of Learning and Intellectual Capital Pages: 584-607 Issue: 6 Volume: 19 Year: 2022 Keywords: generalised method of moments; GMM; intellectual capital; small and medium-sized enterprises; SMEs; profitability; India. File-URL: http://www.inderscience.com/link.php?id=126321 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:6:p:584-607 Template-Type: ReDIF-Article 1.0 Author-Name: Elsayed A.H. Elamir Author-X-Name-First: Elsayed A.H. Author-X-Name-Last: Elamir Author-Name: Gehan A. Mousa Author-X-Name-First: Gehan A. Author-X-Name-Last: Mousa Title: The interplay among higher education, technology, innovation and labour market efficiency: Middle East case Abstract: The study builds a model that examines the effect of the quality of higher education and training on both innovation and the labour market efficiency. In addition the proposed model reflects the effect of the quality of technology readiness on the same factors using a sample of 12 Middle East countries from the period (2012 to 2018). The study uses the partial least squares method to estimate the model that shows the relationship among multiple dependent and independent variables, constructs unobserved factors, and finally tests the pre-defined assumptions against empirical data. The model suggests that the increase in the quality of higher education will increase the quality of both innovation and labour market efficiency. There is a significant positive effect of technology on higher education and training, innovation, and labour market efficiency. The study offers new perspectives on the relationships among the factors included in the proposed model. Journal: Int. J. of Learning and Intellectual Capital Pages: 416-441 Issue: 5 Volume: 19 Year: 2022 Keywords: education quality; higher education; innovation; intellectual capital; partial least squares; PLS; structure equation model; technology; training; readiness; market labour. File-URL: http://www.inderscience.com/link.php?id=125341 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:5:p:416-441 Template-Type: ReDIF-Article 1.0 Author-Name: Amar Kumar Mishra Author-X-Name-First: Amar Kumar Author-X-Name-Last: Mishra Author-Name: Anjali Rai Author-X-Name-First: Anjali Author-X-Name-Last: Rai Author-Name: Girish Lakhera Author-X-Name-First: Girish Author-X-Name-Last: Lakhera Author-Name: Rajesh Kumar Upadhyay Author-X-Name-First: Rajesh Kumar Author-X-Name-Last: Upadhyay Title: Organisational commitment in higher educational institutions: role of leadership and job characteristics Abstract: In recent times, the need for institutions of higher education (HEI) has increased manifold in developing nations like India. The need, demand, and importance saw a mushrooming of HEIs in India in the first decade of this century. However, the survival of many of such institutions is at stake owing to lack of a committed workforce. The situation is graver in the hill states of India where the climate is ardent, infrastructure is poor and opportunities for growth and development are less. Many employees in these places leave their organisations in search of greener pasture in cosy developed metropolitan cities of plains. There is a dearth of employees having voluntary commitment in such places. HEIs in Uttrakhand (a hilly state in the North India) too are coping with the same menace. There is a dearth of committed employees. Commitment however cannot be developed overnight and requires transformational leadership and motivational job characteristics. In this study, the roles of transformational leadership (TL) and job characteristics (JC) in fostering organisational commitment (OC) in HEIs of Uttarakhand, India have been examined. Journal: Int. J. of Learning and Intellectual Capital Pages: 107-122 Issue: 2 Volume: 19 Year: 2022 Keywords: transformational leadership; organisational commitment; job characteristics; higher educational institutions. File-URL: http://www.inderscience.com/link.php?id=121248 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:2:p:107-122 Template-Type: ReDIF-Article 1.0 Author-Name: Faizi Weqar Author-X-Name-First: Faizi Author-X-Name-Last: Weqar Author-Name: S.M. Imamul Haque Author-X-Name-First: S.M. Imamul Author-X-Name-Last: Haque Title: The influence of intellectual capital on Indian firms' financial performance Abstract: This paper aimed to examine the effect of intellectual capital (IC) and its dimensions on the financial performance of Indian firms. The data of 88 Indian firms engaged in tea packaging, selling, and distribution for six years from 2013 to 2018 were extracted. Value added intellectual coefficient (VAIC™) methodology forms the basis for quantifying the firm's IC performance. By applying the fixed-effect regression analysis, the result shows that IC significantly enhances the profitability and productivity of the Indian tea industry. Likewise, among the three components of VAIC, capital employed efficiency (CEE) plays the most vital role in improving the financial performance of the Indian tea industry, followed by structural capital efficiency (SCE). Human capital efficiency (HCE), the third component of IC efficiency, shows a significant positive influence on profitability and a substantial negative impact on the firm's productivity. Journal: Int. J. of Learning and Intellectual Capital Pages: 169-188 Issue: 2 Volume: 19 Year: 2022 Keywords: intellectual capital; profitability; productivity; financial performance; VAIC; Indian tea industry. File-URL: http://www.inderscience.com/link.php?id=121249 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:2:p:169-188 Template-Type: ReDIF-Article 1.0 Author-Name: Maniam Kaliannan Author-X-Name-First: Maniam Author-X-Name-Last: Kaliannan Author-Name: Darshana Darmalinggam Author-X-Name-First: Darshana Author-X-Name-Last: Darmalinggam Author-Name: Magiswary Dorasamy Author-X-Name-First: Magiswary Author-X-Name-Last: Dorasamy Author-Name: Patricia Ordóñez De Pablos Author-X-Name-First: Patricia Ordóñez De Author-X-Name-Last: Pablos Title: Talent development towards an inclusive equitable society: a dearth of knowledge Abstract: Most organisations adopt exclusive talent management practices. Only the selected few key employees are recognised as talent and given development opportunities with special reward packages to motivate and retain them within the organisation. This has left other employees especially those from lower-level management positions without talent development plans. In Malaysia, this group is known as B40 and most of them are young youth employees employed primarily in SMEs. The B40 group of employees are those with low household income and lack talent development opportunities. Relevant stakeholders should manage this B40 group to ensure provision to proper talent and career development plans. However, this can be challenging given the limited knowledge on inclusive talent development. Thus, this paper seeks to address the dearth of knowledge on inclusive talent development, a key talent management tool within the context of Malaysia's B40 group towards attaining an inclusive equitable society. Journal: Int. J. of Learning and Intellectual Capital Pages: 123-134 Issue: 2 Volume: 19 Year: 2022 Keywords: talent development; inclusiveness; equitable society; dearth of knowledge; talent management. File-URL: http://www.inderscience.com/link.php?id=121250 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:2:p:123-134 Template-Type: ReDIF-Article 1.0 Author-Name: Chhavi Krishna Author-X-Name-First: Chhavi Author-X-Name-Last: Krishna Author-Name: Rajesh Kumar Upadhyay Author-X-Name-First: Rajesh Kumar Author-X-Name-Last: Upadhyay Author-Name: Khaliq Rehman Ansari Author-X-Name-First: Khaliq Rehman Author-X-Name-Last: Ansari Author-Name: Veeralakshmi Babu Author-X-Name-First: Veeralakshmi Author-X-Name-Last: Babu Title: Transformational leadership and employee retention: a moderated mediation model of intrinsic motivation and perceived organisational support Abstract: Employment efficiency can only be maximised if administrators of an organisation are willing to utilise productive human resources to transform their human capital. Perceived organisational support (POS) relates to the mutual beliefs of staff of an enterprise as to how the business values their interests and expectations for health. As workers are open to different challenges and possibilities, they continue to work meaningfully and benefit from their careers. Transformational leadership's (TL) impact on employee retention (ER) in education institutions in Uttarakhand, India, is investigated through the mediation effects of staff morale and the moderating influence of POS in the current investigation. The research has several significant consequences. Firstly, the correlation between ER and TL, and TL and POS are statistically relevant. Secondly, it is found that if successfully applied, TL may contribute to improved retention of workers and promote the retention of the institutions' best assets. Journal: Int. J. of Learning and Intellectual Capital Pages: 135-153 Issue: 2 Volume: 19 Year: 2022 Keywords: employee retention; ER; transformational leadership; TL; employee motivation; EM; perceived organisational support; POS; human resource management. File-URL: http://www.inderscience.com/link.php?id=121252 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:2:p:135-153 Template-Type: ReDIF-Article 1.0 Author-Name: Renato Lopes da Costa Author-X-Name-First: Renato Lopes da Author-X-Name-Last: Costa Author-Name: Leandro Pereira Author-X-Name-First: Leandro Author-X-Name-Last: Pereira Author-Name: Álvaro Dias Author-X-Name-First: Álvaro Author-X-Name-Last: Dias Author-Name: Rui Gonçalves Author-X-Name-First: Rui Author-X-Name-Last: Gonçalves Title: Unlock knowledge potential from management consulting Abstract: The management consulting sector is a worldwide phenomenon of business increase over time. However, the subject field is poorly supported by academic research. Theres a lot of knowledge that comes up every day from companies transformations and performance improvement and changes in business models. The research was done in a form of semi-structured interviews and questionnaires applied to management consultants and SME managers in Portugal. It has shown that competency comes from the different knowledge domains in business such as know, know-how and know-to be, making it important to have processes that unlock their knowledge to organisations and to the society. Journal: Int. J. of Learning and Intellectual Capital Pages: 442-460 Issue: 5 Volume: 19 Year: 2022 Keywords: management consulting; knowledge transfer; strategy-as-practice; SAP. File-URL: http://www.inderscience.com/link.php?id=125349 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:5:p:442-460 Template-Type: ReDIF-Article 1.0 Author-Name: Nazila Yousefi Author-X-Name-First: Nazila Author-X-Name-Last: Yousefi Author-Name: Razieh Ahmady Author-X-Name-First: Razieh Author-X-Name-Last: Ahmady Author-Name: Gholamhossein Mehralian Author-X-Name-First: Gholamhossein Author-X-Name-Last: Mehralian Title: Intellectual resource and new product performance: mediating role of innovation capability Abstract: Intellectual resource is recognised as a key success factor in an increasingly competitive, knowledge-based economy. The literature contains several studies that investigated the effects of intellectual resources on new product performance. However, the mediating role of innovation capability in the relationship between intellectual resources and new product performance are understudied. The purpose of this research is to demonstrate how innovation capability influences the relationship between intellectual resources and new product performance within the context of pharmaceutical sector. Data was collected through structured questionnaires from a sample of Iranian pharmaceutical firms. Structural equation modelling was used to test the proposed research hypotheses. The findings of this study show that intellectual resources have a significant positive impact on new product performance. Furthermore, the results reveal that innovation capability indirectly mediates the effect of intellectual resources on new product performance in the pharmaceutical industry. Journal: Int. J. of Learning and Intellectual Capital Pages: 154-168 Issue: 2 Volume: 19 Year: 2022 Keywords: intellectual resources; innovation capability; new product performance; NPP; pharmaceutical industry; structural equation modelling; SEM. File-URL: http://www.inderscience.com/link.php?id=121254 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:2:p:154-168 Template-Type: ReDIF-Article 1.0 Author-Name: Irene Wei Kiong Ting Author-X-Name-First: Irene Wei Kiong Author-X-Name-Last: Ting Author-Name: Qian Long Kweh Author-X-Name-First: Qian Long Author-X-Name-Last: Kweh Author-Name: Jawad Asif Author-X-Name-First: Jawad Author-X-Name-Last: Asif Author-Name: Hanh Thi My Le Author-X-Name-First: Hanh Thi My Author-X-Name-Last: Le Title: Intellectual capital and corporate profitability: zooming into value added intellectual coefficient Abstract: This study examines how value-added intellectual coefficient (VAIC™) and the modified VAIC™ affect corporate profitability. Using a Vietnamese corporate financial dataset of 1,624 firm-year observations for the period of 2009-2018, this study finds that intellectual capital (IC), as estimated by VAIC™ and modified VAIC™, has positive impacts on corporate profitability. However, the positive association between IC and profitability is clearer in the scatterplot involving the modified VAIC™. Although VAIC™ and modified VAIC™ consistently suggest positive impacts of IC on corporate profitability, the components of the two show different outcomes. This study stimulates the need to further examine not only VAIC™ but also other IC measurement models to help practitioners better estimate their IC for the best possible corporate profitability. Journal: Int. J. of Learning and Intellectual Capital Pages: 461-489 Issue: 5 Volume: 19 Year: 2022 Keywords: intellectual capital; value added intellectual coefficient; VAIC™; modified VAIC™; corporate profitability. File-URL: http://www.inderscience.com/link.php?id=125350 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:5:p:461-489 Template-Type: ReDIF-Article 1.0 Author-Name: Donny Arif Author-X-Name-First: Donny Author-X-Name-Last: Arif Author-Name: Abdul Halik Author-X-Name-First: Abdul Author-X-Name-Last: Halik Author-Name: Nikma Yucha Author-X-Name-First: Nikma Author-X-Name-Last: Yucha Title: The influence of intellectual capital through human capital and structural capital towards financial performance manufacturing companies (garment and textile sector) Abstract: This study aims to assess the garment and textile companies' financial performance for 2017-2019 with data taken from the IDX by measuring the intellectual capital variable through human capital and structural capital. This study uses a descriptive approach by maximising the regression function analysis method. The process with this method is considered capable of providing a final value that can measure its financial performance and provide acceptable conclusions. Each variable is measured by identifying the value taken from the IDX data for the 2017-2019 period, with the criteria for the number of employees of each company, the capital structure produced by each company, and the fixed asset turnover ratio. This study indicates that financial performance can run well through the direct route with IC without going through HC or structural capital. However, intellectual capital directly affects human capital and structural capital to improve overall financial performance. Journal: Int. J. of Learning and Intellectual Capital Pages: 395-415 Issue: 5 Volume: 19 Year: 2022 Keywords: intellectual capital; human capital; structural capital; financial performance. File-URL: http://www.inderscience.com/link.php?id=125355 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:5:p:395-415 Template-Type: ReDIF-Article 1.0 Author-Name: Ihyaul Ulum Author-X-Name-First: Ihyaul Author-X-Name-Last: Ulum Author-Name: Kirana Ika Putri Author-X-Name-First: Kirana Ika Author-X-Name-Last: Putri Author-Name: Dhaniel Syam Author-X-Name-First: Dhaniel Author-X-Name-Last: Syam Author-Name: Nazaruddin Malik Author-X-Name-First: Nazaruddin Author-X-Name-Last: Malik Author-Name: Eny Suprapti Author-X-Name-First: Eny Author-X-Name-Last: Suprapti Title: Intellectual capital disclosure: study on university website Abstract: This research has two objectives: firstly, to identify the practice of college intellectual capital (IC) disclosure through their website with a content analysis method called 'six ways numerical coding system'. The second objective is to examine the effect of age, size and accreditation status on the extent of IC disclosure. Warp PLS 6.0 was used to analyse the data from vocational colleges in Indonesia. The results indicate that IC disclosure through university websites is still below 50% on average. Disclosure in image format is more widely used than other formats. PLS test results show that the size and accreditation status variables have an impact on the extent of IC disclosure, while the age variable has no effect. Journal: Int. J. of Learning and Intellectual Capital Pages: 336-349 Issue: 4 Volume: 19 Year: 2022 Keywords: Indonesia; intellectual capital disclosure; vocational university; website. File-URL: http://www.inderscience.com/link.php?id=123839 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:4:p:336-349 Template-Type: ReDIF-Article 1.0 Author-Name: Philip Elikplim Agomor Author-X-Name-First: Philip Elikplim Author-X-Name-Last: Agomor Author-Name: Joseph Mensah Onumah Author-X-Name-First: Joseph Mensah Author-X-Name-Last: Onumah Author-Name: King Carl Tornam Duho Author-X-Name-First: King Carl Tornam Author-X-Name-Last: Duho Title: Intellectual capital, profitability and market value of financial and non-financial services firms listed in Ghana Abstract: This study examines the impact of intellectual capital (IC) on profitability and market value using a dataset of 20 listed firms in Ghana covering the period 2008 to 2017. The value added intellectual coefficient (VAIC™) measures IC performance (with human capital efficiency, structural capital efficiency and capital employed efficiency as components) while return on asset and return on equity measure profitability and Tobin's Q measures market value. The findings show that among financial services firms, VAIC™ and its components enhance profitability but does not significantly affect market value. However, among non-financial services firms, VAIC™ enhances only return on asset and only capital employed efficiency enhances market value. The study also explores the effect of control variables such as size, age, foreign ownership and government ownership. This study is unique in exploring the difference between the IC and performance nexus among financial and non-financial services firms in an emerging market context. Journal: Int. J. of Learning and Intellectual Capital Pages: 312-335 Issue: 4 Volume: 19 Year: 2022 Keywords: intellectual capital; illiquid stock markets; market value; profitability; IAS 38; value added intellectual coefficient; VAIC™; developing economies; Ghana. File-URL: http://www.inderscience.com/link.php?id=123841 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:4:p:312-335 Template-Type: ReDIF-Article 1.0 Author-Name: Zakaria Nejjari Author-X-Name-First: Zakaria Author-X-Name-Last: Nejjari Author-Name: Hanane Aamoum Author-X-Name-First: Hanane Author-X-Name-Last: Aamoum Title: A meta-analysis of the relationship between intellectual capital and innovation in businesses Abstract: The objective of this article is to look into the connection between intellectual capital (IC) and innovation through a meta-analysis. It enlarges the limited stream of literature by concentrating on identifying and distinguishing IC influences on innovation by providing an IC paradigm to get the multiple facets of innovation at the organisational degree. This study is based on a meta-analysis from a variety of sources. This work is a review of papers that allow for a meta-analysis examination of articles related to two study variables: intellectual capital and innovation. The findings suggest that IC and its specific elements have an impact on a firm's ability to innovate. Based on the business's radical or incremental innovation approach, the impact is at various degrees. Intellectual capital (IC) is a source of innovation in businesses, according to the conclusions of the meta-analysis. Journal: Int. J. of Learning and Intellectual Capital Pages: 490-522 Issue: 5 Volume: 19 Year: 2022 Keywords: intellectual capital; innovation; meta-analysis; innovation strategy; human capital; organisational capital. File-URL: http://www.inderscience.com/link.php?id=125380 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:5:p:490-522 Template-Type: ReDIF-Article 1.0 Author-Name: Leandro Pereira Author-X-Name-First: Leandro Author-X-Name-Last: Pereira Author-Name: Diogo Guanilho Author-X-Name-First: Diogo Author-X-Name-Last: Guanilho Author-Name: Renato Lopes Da Costa Author-X-Name-First: Renato Lopes Da Author-X-Name-Last: Costa Author-Name: Álvaro Dias Author-X-Name-First: Álvaro Author-X-Name-Last: Dias Author-Name: Rui Gonçalves Author-X-Name-First: Rui Author-X-Name-Last: Gonçalves Title: Career path challenges in the consultancy sector Abstract: Careers have been evolving over the years, because of changes in the labour market and individual perspectives and objectives. Nowadays, looking for different working experiences within diverse companies are quite common, and individuals are more concerned about their career progression. In this context, organisations were pushed to learn and adapt their employee value proposition and place a higher focus on individual career needs. In the consultancy sector, career management can be much more complex and difficult to manage for organisations, since consultant's roles and responsibilities can quickly change. Therefore, this investigation aimed to understand how consultants see the relation between career management, seniority, and performance. The study's results were based on 92 responses from consultants and former consultants to an online survey and shown that while seniority still has a positive correlation with hierarchical levels, most consultants want to pursue a performance-based career management system, especially the experienced and older ones. Journal: Int. J. of Learning and Intellectual Capital Pages: 350-372 Issue: 4 Volume: 19 Year: 2022 Keywords: career management; consulting organisations; seniority; performance. File-URL: http://www.inderscience.com/link.php?id=123851 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:4:p:350-372 Template-Type: ReDIF-Article 1.0 Author-Name: Santi Gopal Maji Author-X-Name-First: Santi Gopal Author-X-Name-Last: Maji Author-Name: Mitra Goswami Author-X-Name-First: Mitra Author-X-Name-Last: Goswami Title: The association between human capital efficiency and credit risk of Indian banks: a change point analysis Abstract: The aim of this paper is to identify the structural break in the distribution of credit risk in Indian banking sector and highlight the importance of human capital in managing credit risk during pre- and post-change period after controlling the influence of bank specific and macroeconomic factors. The study is based on secondary data of listed Indian commercial banks over a period of 15 years from 1999-2000 to 2013-2014. Change point analysis is used to identify structural break in the credit risk. Human capital efficiency (HCE) is measured by employing VAIC™ model. The panel data regression results for pre-change period reveal no significant association between HCE and credit risk. However, in post-change period, a negative impact of HCE on credit risk is observed. This paper is helpful for policy implications as the results demonstrate that banks can reduce credit risk by enhancing the efficiency of human resources. Journal: Int. J. of Learning and Intellectual Capital Pages: 194-216 Issue: 3 Volume: 19 Year: 2022 Keywords: credit risk; human capital efficiency; HCE; change point analysis; Indian banks. File-URL: http://www.inderscience.com/link.php?id=122576 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:3:p:194-216 Template-Type: ReDIF-Article 1.0 Author-Name: Ghassan H. Mardini Author-X-Name-First: Ghassan H. Author-X-Name-Last: Mardini Author-Name: Amneh Alkurdi Author-X-Name-First: Amneh Author-X-Name-Last: Alkurdi Author-Name: Mahmoud M. Karasneh Author-X-Name-First: Mahmoud M. Author-X-Name-Last: Karasneh Title: Ownership structure and intellectual capital: empirical evidence for Jordanian listed firms Abstract: The main objective of the current study is to examine the impact of ownership structure on intellectual capital (IC) disclosures from a stakeholder theory perspective. The current study employs a disclosure index approach to examine the extent of structural and relational capital disclosures of Jordanian listed firms with data from 2012 to 2018. Ordinary least squares regression models for structural capital, relational capital, and overall IC disclosures are employed. The findings show a negative significant impact of management ownership on relational capital disclosures, a positive impact of foreign ownership on relational and overall IC disclosures, and a positive impact of institutional ownership on all three IC models. Hence, our study suggests that managers are not inclined to provide relational capital disclosures for the benefit of stakeholders. Moreover, it suggests that foreign investors require lower information asymmetry, which leads to measures being taken to enhance IC practices. We believe that our study adds knowledge to the current IC literature since it provides empirical evidence concerning knowledge-based IC disclosures in emerging markets such as Jordan. Journal: Int. J. of Learning and Intellectual Capital Pages: 217-235 Issue: 3 Volume: 19 Year: 2022 Keywords: intellectual capital; ownership structure; Jordan; developing countries; emerging markets. File-URL: http://www.inderscience.com/link.php?id=122581 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:3:p:217-235 Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad Khalique Author-X-Name-First: Muhammad Author-X-Name-Last: Khalique Author-Name: Mohd Rafi Bin Yaacob Author-X-Name-First: Mohd Rafi Bin Author-X-Name-Last: Yaacob Author-Name: Muhammad Khalilur Rahman Author-X-Name-First: Muhammad Khalilur Author-X-Name-Last: Rahman Author-Name: Adams Adeiza Author-X-Name-First: Adams Author-X-Name-Last: Adeiza Title: Effect of intellectual capital on the business performance of SMEs in Malaysia Abstract: The research intended to investigate the effect of intellectual capital on the business performance of SMEs functioning in Penang Malaysia. The data were gathered through structured questionnaire survey forms. Participants for this study were selected through purposive sampling technique. In this study, 154 individuals were involved to test the six proposed research hypotheses. Multiple regression was used to examine the proposed research prepositions. The empirical findings expressed that four research hypotheses were supported and two hypotheses were not supported. The findings of this study reported that IC is very important for the success of SMEs. This study will provide awareness to SMEs to identify and capitalise their intellectual capital to get competitive advantages. This study will also provide guidelines to the policymakers. This study offers new avenues for future investigators to conduct their studies in various sectors to examine the impact of intellectual capital on performance of SMEs. Journal: Int. J. of Learning and Intellectual Capital Pages: 257-268 Issue: 3 Volume: 19 Year: 2022 Keywords: intellectual capital; hotel industry; digital economy; business performance; small and medium enterprises; SMEs; Malaysia. File-URL: http://www.inderscience.com/link.php?id=122584 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:3:p:257-268 Template-Type: ReDIF-Article 1.0 Author-Name: Josua Tarigan Author-X-Name-First: Josua Author-X-Name-Last: Tarigan Author-Name: Vania Devi Author-X-Name-First: Vania Author-X-Name-Last: Devi Author-Name: Saarce Elsye Hatane Author-X-Name-First: Saarce Elsye Author-X-Name-Last: Hatane Title: Drivers of voluntary intellectual capital disclosure in agriculture companies listed in IMT-GT countries Abstract: This study intends to examine the drivers of disclosing intellectual capital for a sample of agriculture firms listed in Indonesia, Malaysia, Thailand Growth Triangle (IMT-GT) countries. The authors read the annual reports by analysing the content and use quantitative data from the Bloomberg terminal. Ordinary least square (OLS) analysis is conducted to test the hypothesis and identify the correlation between variables. It is revealed that factors affect intellectual capital disclosure, such as firm size, ownership concentration, and auditor type. The findings help regulators understand better and use the factors that explain the company's intellectual capital disclosure in the development of future recommendations. Moreover, it is the first study to explore the IMT-GT relationship for intellectual capital disclosure topics. The cooperation has provided positive signals to the economic growth, thus made it enjoyable to look further at the businesses operating in those countries. Journal: Int. J. of Learning and Intellectual Capital Pages: 269-286 Issue: 3 Volume: 19 Year: 2022 Keywords: firm size; auditor type; ownership concentration; intellectual capital disclosure; ICD; agriculture firms; IMT-GT. File-URL: http://www.inderscience.com/link.php?id=122587 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:3:p:269-286 Template-Type: ReDIF-Article 1.0 Author-Name: Amitava Mondal Author-X-Name-First: Amitava Author-X-Name-Last: Mondal Author-Name: Sudip Mukherjee Author-X-Name-First: Sudip Author-X-Name-Last: Mukherjee Author-Name: Radhagobinda Basak Author-X-Name-First: Radhagobinda Author-X-Name-Last: Basak Title: Are Islamic banks intellectually efficient? Empirical evidence from Bangladesh Abstract: This paper measures the value creation efficiency of intellectual capital management of seven Islamic banks in Bangladesh over eight years starting from 2011 to 2018 and examines the impact of intellectual capital management on the financial performance of the sample Islamic banks. VAICTM model has been used to measure the value creation efficiency of intellectual capital management. The financial performance of the banks has been measured with the help of productivity and profitability ratios. We performed panel regression and robust regression analysis with an appropriate method to analyse the data. The results of the present empirical study suggest that the profitability and productivity of Islamic banks of Bangladesh primarily driven by human capital efficiency rather than structural capital efficiency and financial and physical capital efficiency. The present study is the first empirical study that examined intellectual capital management and its impact on the financial performances of Islamic banks in Bangladesh. Journal: Int. J. of Learning and Intellectual Capital Pages: 236-256 Issue: 3 Volume: 19 Year: 2022 Keywords: intellectual capital; value creation; VAIC; productivity; profitability; Islamic banks; panel data; Bangladesh. File-URL: http://www.inderscience.com/link.php?id=122589 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:3:p:236-256 Template-Type: ReDIF-Article 1.0 Author-Name: Negin Nasri Author-X-Name-First: Negin Author-X-Name-Last: Nasri Author-Name: Javad Ashrafi Author-X-Name-First: Javad Author-X-Name-Last: Ashrafi Author-Name: Mahdi Jabbari Nooghabi Author-X-Name-First: Mahdi Jabbari Author-X-Name-Last: Nooghabi Title: The impact of intellectual capital on corporate economic performance in Iran in the face of sanctions Abstract: This study aimed to investigate the relationship between intellectual capital and economic performance in Iran in the face of sanction. The period of the study will fascinate other scholars about this paper because there were unprecedented sanctions against the Iran market and many manufacturing industries were in financial distress. The paper sample consists of 543 observation and 109 firms listed on the Tehran Stock Exchange during a five-year period. We used OLS and panel regressions to test the research models. We find that intellectual capital and each of its elements have a positive and significant effect on economic performance in Iran in the face of sanction. This means that the higher level of intellectual capital in a company in Iran lead to the better economic performance in the face of sanction. Journal: Int. J. of Learning and Intellectual Capital Pages: 373-390 Issue: 4 Volume: 19 Year: 2022 Keywords: human capital; structural capital; intellectual capital; corporate economic performance; economic value added; EVA; market value added; MVA; cash value added; CVA; stockholder value added; SVA; Iran. File-URL: http://www.inderscience.com/link.php?id=123879 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:4:p:373-390 Template-Type: ReDIF-Article 1.0 Author-Name: Maria Chiara Demartini Author-X-Name-First: Maria Chiara Author-X-Name-Last: Demartini Author-Name: Valentina Beretta Author-X-Name-First: Valentina Author-X-Name-Last: Beretta Title: Intellectual capital in SMEs: a review and research agenda Abstract: Given the increasing relevance of IC for SMEs and the need for more research in the field, this study adopts a structured literature review to analyse extant research related to IC in SMEs. Results of this study contribute in advancing a proposed future research agenda. Three main areas have been outlined: non-traditional areas of investigation could be analysed, more attention could be devoted to this topic from journals in the small business area and, finally, the analysis of the specific effect that IC could have on SMEs performance could be deepened. Journal: Int. J. of Learning and Intellectual Capital Pages: 5-29 Issue: 1 Volume: 19 Year: 2022 Keywords: intellectual capital; small and medium-sized enterprises; SMEs; literature review; research agenda. File-URL: http://www.inderscience.com/link.php?id=119274 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:1:p:5-29 Template-Type: ReDIF-Article 1.0 Author-Name: José António Fernandes Lopes Oliveira Vale Author-X-Name-First: José António Fernandes Lopes Oliveira Author-X-Name-Last: Vale Author-Name: Vera Cristina Fontes Teixeira Vale Author-X-Name-First: Vera Cristina Fontes Teixeira Author-X-Name-Last: Vale Author-Name: Vânia Sofia Castro Lopes Author-X-Name-First: Vânia Sofia Castro Author-X-Name-Last: Lopes Title: Intellectual capital efficiency and financial performance in the hotel sector Abstract: In the current knowledge age, intellectual capital (IC) is crucial to create competitive advantages for organisations, something that has been leading to studies about its impact on the financial performance of organisations of different sectors of activity. However, when regarding the hotel sector, this topic is underexplored. This paper aims to understand the relationship between intellectual capital's efficiency and the financial performance of micro, medium, and small-sized Portuguese companies pertaining to the hotel sector. The results suggest a positive and significant relationship between VAIC and hotels' financial performance. More specifically, human capital efficiency and capital-employed efficiency are the most important and statistically significant dimensions, which impact such performance, regardless of the companies' size. This study is not without its limitations. The used methodology (VAIC) does not take into account the traditional taxonomy of IC, i.e., human capital (HC), structural capital (SC) and relational capital (RC). Journal: Int. J. of Learning and Intellectual Capital Pages: 53-71 Issue: 1 Volume: 19 Year: 2022 Keywords: intellectual capital; financial performance; value added intellectual coefficient; VAIC; hospitality; hotel; micro-entities; SME; linear regression. File-URL: http://www.inderscience.com/link.php?id=119276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:1:p:53-71 Template-Type: ReDIF-Article 1.0 Author-Name: Leif Edvinsson Author-X-Name-First: Leif Author-X-Name-Last: Edvinsson Author-Name: Francesca Dal Mas Author-X-Name-First: Francesca Dal Author-X-Name-Last: Mas Author-Name: Patricia Ordóñez De Pablos Author-X-Name-First: Patricia Ordóñez De Author-X-Name-Last: Pablos Author-Name: Maurizio Massaro Author-X-Name-First: Maurizio Author-X-Name-Last: Massaro Author-Name: John Dumay Author-X-Name-First: John Author-X-Name-Last: Dumay Title: From a value-based knowledge economy to a worth economy. New reflections and perspectives on intellectual capital research Abstract: In this paper we review the main evolution of intellectual capital (IC) research after 20 years from the first article published by Leif Edvinsson on the topic. In developing the paper, we highlight the main concerns that were stimulating the debate at the time. The paper employs a conceptual review starting from the questions raised in one of the first papers about IC. While 20 years ago, the debate was about the starting of the knowledge economy, the search for increasing economic value and IC research was at the beginning. Today we face a different situation. The knowledge economy represents a consolidated concept, and a new paradigm is emerging based on an economy in which sustainability and worth represent the core values. Organisations are employing new business models to create value that also embraces a sustainable perspective. New research streams on IC are emerging. Journal: Int. J. of Learning and Intellectual Capital Pages: 83-101 Issue: 1 Volume: 19 Year: 2022 Keywords: intellectual capital research; intellectual capital evolution; intangible assets; knowledge economy; sustainability; economic value; market to book value; business models; competitive advantage. File-URL: http://www.inderscience.com/link.php?id=119282 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:1:p:83-101 Template-Type: ReDIF-Article 1.0 Author-Name: Tilottama Singh Author-X-Name-First: Tilottama Author-X-Name-Last: Singh Author-Name: Rajesh Kumar Upadhyay Author-X-Name-First: Rajesh Kumar Author-X-Name-Last: Upadhyay Author-Name: Amar Kumar Mishra Author-X-Name-First: Amar Kumar Author-X-Name-Last: Mishra Author-Name: Harpreet Singh Grewal Author-X-Name-First: Harpreet Singh Author-X-Name-Last: Grewal Title: The relationship between emotional quotient and spiritual quotient affecting managerial efficiency of employees in organisations Abstract: The main purpose of the paper is to understand the relation between emotional quotient and spiritual quotient. Also, the paper examines how emotional spiritual quotient together called as ESQ affects the working efficiency of professional. The sample used in the study comprised of 718 employees working in banking sector. Further exploratory and confirmatory factor analysis was applied in studying the hypothesised conceptual model. The outcome of the study shows significant association between the study variables. EQ, SQ, together ESQ was closely studied and its impact on working efficiency of the service sector employees. Second, very rare studies have examined EQ and SQ together as ESQ which have mutual interdependence. The study examines the interrelation between emotional and spiritual quotient by studying them together, thereby making a mark on previous researches and its relationship with managerial efficiency. Journal: Int. J. of Learning and Intellectual Capital Pages: 72-82 Issue: 1 Volume: 19 Year: 2022 Keywords: banks; effectiveness; employees; emotional spiritual quotient; ESQ. File-URL: http://www.inderscience.com/link.php?id=119283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:1:p:72-82 Template-Type: ReDIF-Article 1.0 Author-Name: Swadip Bhattacharjee Author-X-Name-First: Swadip Author-X-Name-Last: Bhattacharjee Author-Name: Refa Akter Author-X-Name-First: Refa Author-X-Name-Last: Akter Title: Intellectual capital efficiency and firm performance: evidence from an emerging knowledge-economy Abstract: The current study, based on the listed companies of Bangladesh, aims to frame the affinity between intellectual capital (IC) efficiency and different dimensions of business performance - financial, market, and economic. This study measured IC efficiency by adopting 'value-added intellectual coefficient' (VAIC) approach which estimates companies' value addition capability considering physical capital, human capital, and structural capital. Using the lens of the resource-based view (RBV), the underlying study observes a positive connection of VAIC with companies' financial and economic performance, whereas it is non-significant with market valuation. The study also reveals that among VAIC components, efficiency of physical capital is the most influential element for predicting business performance. Finally, the present research recommends that concentrating on intellectual resources as a substitute for tangible resources can uplift companies' overall performance. Journal: Int. J. of Learning and Intellectual Capital Pages: 30-52 Issue: 1 Volume: 19 Year: 2022 Keywords: knowledge economy; business performance; IC; VAIC; Bangladesh. File-URL: http://www.inderscience.com/link.php?id=119284 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:1:p:30-52 Template-Type: ReDIF-Article 1.0 Author-Name: Mei Kin Tai Author-X-Name-First: Mei Kin Author-X-Name-Last: Tai Author-Name: Abdull Kareem Omar Author-X-Name-First: Abdull Kareem Author-X-Name-Last: Omar Title: Essential practices of school principals in developing professional learning communities in schools: a systematic literature review 2010-2019 Abstract: The purpose of the review was to identify the essential practices applied by school principals in developing effective professional learning communities (PLCs) from 2010 to 2019. By employing the PRISMA guidelines, a total of 25 studies were identified based on the Scopus digital database. Five main practices of school principals had been identified in developing effective PLCs: principals' support, trust development, collaboration, organisational culture and the cultivation of teacher agency. The review summarised that the human side of the principal leadership is critical in leading effective PLCs; establishing a more humanised workplace in schools would motivate and energise teachers to engage in PLCs. In essence, school leadership is not solely a set of managerial tasks, but rather, a series of human interactions. The formula for leadership success is to create a climate that inspires teachers in schools to enhance the development and sustainability of PLCs and drive school change effectively. Journal: Int. J. of Learning and Intellectual Capital Pages: 291-311 Issue: 4 Volume: 19 Year: 2022 Keywords: systematic review; school principal; principal leadership; professional learning communities; PLCs; teacher professional learning; principals' support; trust development; collaboration. File-URL: http://www.inderscience.com/link.php?id=123900 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:19:y:2022:i:4:p:291-311