Template-Type: ReDIF-Article 1.0 Author-Name: Seyed Mohammad Javad Razavi Author-X-Name-First: Seyed Mohammad Javad Author-X-Name-Last: Razavi Author-Name: Mahdi Talebpour Author-X-Name-First: Mahdi Author-X-Name-Last: Talebpour Author-Name: Haywantee Ramkissoon Author-X-Name-First: Haywantee Author-X-Name-Last: Ramkissoon Title: The impact of entrepreneurial orientation and human capital on firm performance: the mediating role of technological innovation capability Abstract: Focusing on the theories of innovation, this study investigated a model of human capital (HC) and entrepreneurial orientation (EO) as the drivers of technological innovation capacity (TIC) and assessed the influence of TIC on firm performance (FP) in Iranian sports manufacturing firms. The theoretical model of the research was used to evaluate the data collected from 546 employees from 77 medium and large manufacturing firms in Iran. This study finds that HC and EO had a positive influence on the TIC of Iranian sports manufacturing firms. In addition, EO, HC, and TIC activities significantly influenced the performance of these firms. Furthermore, TIC did not mediate between EO and firm performance while the impact of HC on FP is found to be moderated by TIC. Considering the ongoing development of the proposed theories in entrepreneurship, innovation capability, and firm performance, the findings of this study offered a combination of structural equation modelling (SEM) and data envelopment analysis (DEA) approaches and had important implications for industrial authorities in developing successful and sustainable sectors of manufacturing firms. Journal: Int. J. of Learning and Intellectual Capital Pages: 377-406 Issue: 4 Volume: 21 Year: 2024 Keywords: entrepreneurial orientation; human capital; technology innovation capability; firm performance; sports manufacturing firms. File-URL: http://www.inderscience.com/link.php?id=142379 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:4:p:377-406 Template-Type: ReDIF-Article 1.0 Author-Name: Harmono Author-X-Name-First: Author-X-Name-Last: Harmono Author-Name: Ika Insyiroh Author-X-Name-First: Ika Author-X-Name-Last: Insyiroh Title: Information content disclosure of VAIC: influence on firm value through firm performance and leverage Abstract: The purpose of this study is to investigate the information content disclosure of VAIC influence on firm value through firm performance, and leverage, and to obtain a robust integrated model that can reveal the information content of intellectual capital. The research population is 709 companies listed on the Indonesian capital market. Using purposive sampling, 159 manufacturing companies were identified from 2017 to 2019, with N = 507 observations, by using path analysis and panel regressions. The research finding is a robust integrated model in which capital employee efficiency (CEE) and human capital efficiency (HCE) affect firm value when using (Tobin's Q) fully mediated through firm performance (ROI) and leverage (DER). The results obtained highlight the importance of the integrated model that places firm performance (ROI) and leverage as an intervening variable between the information content of VAIC and its effect on firm value, become a model for disclosing the information content of multidimensional intellectual capital. Journal: Int. J. of Learning and Intellectual Capital Pages: 407-430 Issue: 4 Volume: 21 Year: 2024 Keywords: value-added intellectual capital; VAIC; financial performance; ROI; capital structure; firm value; Tobin's Q. File-URL: http://www.inderscience.com/link.php?id=142382 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:4:p:407-430 Template-Type: ReDIF-Article 1.0 Author-Name: Ghulam Muhammad Author-X-Name-First: Ghulam Author-X-Name-Last: Muhammad Author-Name: Abu Bakar A. Hamid Author-X-Name-First: Abu Bakar A. Author-X-Name-Last: Hamid Author-Name: Noor Inayah Ya'akub Author-X-Name-First: Noor Inayah Author-X-Name-Last: Ya'akub Author-Name: Rizwana Rasheed Author-X-Name-First: Rizwana Author-X-Name-Last: Rasheed Title: HR policy for women intellectual capital and gender discrimination: role of social culture in workplace Abstract: The purpose of the research is to find out the moderating role of social culture in workplace in the relationship of HR policies (promotion and salary) for women intellectual capital and gender discrimination in Pakistan. Questionnaire was used to collect data from 120 respondents who are working in textile industry in Karachi, Pakistan. The quota sampling technique was used to collect the data from respondents. Smart PLS v 3.2.8 was used as a statistical tool for testing the hypotheses. The results show that proper HR polices regarding promotions and salary have significant effect on gender discriminations, but social culture does not have any impact on gender discrimination in textile industry of Pakistan. While social culture in the workplace does not play any moderating role between HR policies and gender discrimination. The paper added new contribution by checking the moderating role of social culture in textile industry of Pakistan. Journal: Int. J. of Learning and Intellectual Capital Pages: 431-447 Issue: 4 Volume: 21 Year: 2024 Keywords: gender discrimination; promotion; salary; social culture; human resource policies; feminist theory. File-URL: http://www.inderscience.com/link.php?id=142385 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:4:p:431-447 Template-Type: ReDIF-Article 1.0 Author-Name: Egi Arvian Firmansyah Author-X-Name-First: Egi Arvian Author-X-Name-Last: Firmansyah Author-Name: Umar Habibu Umar Author-X-Name-First: Umar Habibu Author-X-Name-Last: Umar Author-Name: Sulaiman Musa Author-X-Name-First: Sulaiman Author-X-Name-Last: Musa Title: Accounting for intangible assets: a systematic review Abstract: This study conducts a systematic literature review (SLR) of the intangible asset literature, analysing 61 papers from the Scopus database from 1990 to 2023. The findings reveal a relatively low trend in publications on intangible assets, with some years having no publications and a peak of five in others. Most of these studies were published in peer-reviewed journals, employed qualitative methods, and were conducted in developed countries. This study identifies five main themes in intangible asset research, with recognition and measurement being the most frequently examined topic. This study is unique in its synthesis of existing literature on intangible asset accounting, and to the authors' knowledge, no previous research has undertaken a similar comprehensive review. Journal: Int. J. of Learning and Intellectual Capital Pages: 448-464 Issue: 4 Volume: 21 Year: 2024 Keywords: accounting; intangible asset; reporting; review; systematic literature review; SLR; systematic review; IAS 38. File-URL: http://www.inderscience.com/link.php?id=142386 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:4:p:448-464 Template-Type: ReDIF-Article 1.0 Author-Name: José Vale Author-X-Name-First: José Author-X-Name-Last: Vale Author-Name: Cátia Nogueira Author-X-Name-First: Cátia Author-X-Name-Last: Nogueira Author-Name: Rui Bertuzi Author-X-Name-First: Rui Author-X-Name-Last: Bertuzi Author-Name: Rui Silva Author-X-Name-First: Rui Author-X-Name-Last: Silva Title: Past and future for intellectual capital disclosure Abstract: This study provides a systematic literature review on intellectual capital disclosure (ICD). 143 articles published in the <i>Journal of Intellectual Capital</i> and <i>International Journal of Learning and Intellectual Capital</i>, from their inception to 2022 were assessed. The results show that nine main themes can be distinguished in ICD research: ICD practices; ICD nature, extent and quality; ICD guidelines or models; stakeholders' perceptions; reflections on content analysis as a methodological instrument; the relationship between initial public offerings and ICD; ICD in universities; ICD through integrated reports. It was also found that the most adopted theories were agency, stakeholders, legitimacy, and signalling theories, and that both qualitative and quantitative methodologies have been used. Finally, further research on ICD is provided: the use of non-content analysis research methods, the adoption of alternative means of disclosure, models and guidelines, the need to increase longitudinal research or the importance of analysing new trends on ICD. Journal: Int. J. of Learning and Intellectual Capital Pages: 465-493 Issue: 4 Volume: 21 Year: 2024 Keywords: intellectual capital disclosure; ICD; accountability; systematic literature review; SLR; content analysis. File-URL: http://www.inderscience.com/link.php?id=142387 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:4:p:465-493 Template-Type: ReDIF-Article 1.0 Author-Name: Patricia Ordóñez de Pablos Author-X-Name-First: Patricia Ordóñez de Author-X-Name-Last: Pablos Title: Editorial: Human resource management, intellectual capital disclosure and competitiveness: creating a better future for all of us Abstract: The fourth issue of 2024 presents a collection of five papers that provides analysis on technological innovation capability, human resource management, gender discrimination and intellectual capital disclosure, among other topics. This issue explores key issues for competitiveness in the digital economy and discusses insights and evidence from Indonesia, Iran and Pakistan. Journal: Int. J. of Learning and Intellectual Capital Pages: 373-376 Issue: 4 Volume: 21 Year: 2024 Keywords: human resource management; gender discrimination; intellectual capital disclosure. File-URL: http://www.inderscience.com/link.php?id=142389 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:4:p:373-376 Template-Type: ReDIF-Article 1.0 Author-Name: Nataša Rupčić Author-X-Name-First: Nataša Author-X-Name-Last: Rupčić Author-Name: Matej Babšek Author-X-Name-First: Matej Author-X-Name-Last: Babšek Title: Stakeholder analysis as tool for organisational learning in social services: does internal social capital play a role? Abstract: This paper addresses the importance of stakeholder analysis as a tool for organisational learning in public organisations, with an emphasis on internal social capital as a facilitator of organisational change. In a case study of a Slovenian social service, the aim of the research was to determine if and to what extent social services conduct stakeholder analysis and use it in their organisational learning and what role internal social capital plays in this process. The results show that despite the fact that stakeholder analysis, organisational learning and internal social capital are present and well developed in the organisation, no significant relationship was found between these variables. The qualitative analysis revealed that the reason lies in the role and relationship with the ministry, on which the SWC's decision-making is heavily dependent. In this way, the paper identifies an important external impediment to organisational learning and change in a public organisation. Journal: Int. J. of Learning and Intellectual Capital Pages: 115-149 Issue: 2 Volume: 21 Year: 2024 Keywords: stakeholder analysis; social capital; organisational learning; public sector; social services; Slovenia. File-URL: http://www.inderscience.com/link.php?id=137574 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:2:p:115-149 Template-Type: ReDIF-Article 1.0 Author-Name: Zeinab Abdolzahraei Author-X-Name-First: Zeinab Author-X-Name-Last: Abdolzahraei Author-Name: Jun-Hwa Cheah Author-X-Name-First: Jun-Hwa Author-X-Name-Last: Cheah Author-Name: Wei Chong Choo Author-X-Name-First: Wei Chong Author-X-Name-Last: Choo Author-Name: Abdul Rashid Abdullah Author-X-Name-First: Abdul Rashid Author-X-Name-Last: Abdullah Title: Assessing the market value effects of intellectual capital disclosure: insights from New Zealand Abstract: This study investigates the impact of intellectual capital disclosure on the market value of listed firms in New Zealand from 2016 to 2018, using a stakeholder theory perspective. Given modern investors' heightened interest in firms' intellectual aspects, empirical exploration is imperative. Employing content analysis to assess intellectual capital disclosure levels and multiple regression for measuring impact, our research is based on a sample of 114 observations across 38 firms. Empirical findings affirm a strong positive correlation between intellectual capital disclosure and market value for New Zealand-listed firms during the study period. Notably, every element of intellectual capital disclosure contributes positively to market value, with human capital disclosure exhibiting the most significant influence, despite being the least reported component. These results align with stakeholder theory, emphasising the pivotal role of disclosure in influencing stakeholder decisions, particularly among investors. Our study systematically assesses each disclosure component's effect on market value and empirically tests intellectual capital disclosure's impact in New Zealand's developed economy. Journal: Int. J. of Learning and Intellectual Capital Pages: 219-248 Issue: 2 Volume: 21 Year: 2024 Keywords: intellectual capital; market capitalisation; market value; intellectual capital disclosure; New Zealand; stakeholder theory; structural capital; human capital; relational capital; intangibles. File-URL: http://www.inderscience.com/link.php?id=137575 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:2:p:219-248 Template-Type: ReDIF-Article 1.0 Author-Name: Halil Zaim Author-X-Name-First: Halil Author-X-Name-Last: Zaim Author-Name: Diana Maguire Author-X-Name-First: Diana Author-X-Name-Last: Maguire Author-Name: Yavuz Keceli Author-X-Name-First: Yavuz Author-X-Name-Last: Keceli Title: Impact of diversity management on organisational commitment: the mediating role of human resources management Abstract: Understanding the impact of diversity management on employees' organisational commitment offers organisational leaders' insights into how their activities impact employee satisfaction and turnover. How diversity management is coordinated through human resource performance management can also influence employee perception of organisational support, which in turn effects employee commitment. The research questions in the study are: To what degree does diversity management impact organisational commitment and to what degree does human resource management performance impact organisational commitment. Over 400 employees working in eighty-seven different companies in the services sector in Kuwait completed questionnaires with 38 questions on diversity management, human resource management performance, and organisational commitment. The findings suggest that diversity management has an indirect effect on organisational commitment and human resource management performance mediates this relationship. This study provides a significant contribution to existing literature on diversity management and organisational commitment. Journal: Int. J. of Learning and Intellectual Capital Pages: 175-201 Issue: 2 Volume: 21 Year: 2024 Keywords: diversity management; organisational commitment; human resource management performance; HRMP; affective commitment; continuance commitment; normative commitment. File-URL: http://www.inderscience.com/link.php?id=137576 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:2:p:175-201 Template-Type: ReDIF-Article 1.0 Author-Name: Nuno S. Verónico Author-X-Name-First: Nuno S. Author-X-Name-Last: Verónico Author-Name: Angela C. Macedo Author-X-Name-First: Angela C. Author-X-Name-Last: Macedo Author-Name: Ricardo V. Costa Author-X-Name-First: Ricardo V. Author-X-Name-Last: Costa Title: The influence of intellectual capital on the financial performance of European professional football clubs Abstract: Intellectual capital (IC) is increasingly regarded as a critical factor for the competitiveness of organisations. However, the influence of IC in sports organisations is still underexplored. This paper aims to identify the IC components that are more relevant to the profitability of professional football clubs. Using data from 115 clubs from the Top 6 European leagues, in the period between 2009/2010 and 2018/2019, this study employs a modified value added intellectual coefficient (MVAIC) model to test the relationships between IC and the financial performance of football clubs. The findings suggest that both the MVAIC and the individual IC components have a direct influence on clubs' profitability, except for relational capital (whose impact is manifested through second-order interactions). By shedding further light on the importance of IC for football clubs, the implications of this study may be useful to IC and sport researchers, and to football managers and other stakeholders. Journal: Int. J. of Learning and Intellectual Capital Pages: 150-174 Issue: 2 Volume: 21 Year: 2024 Keywords: intellectual capital; modified value added intellectual coefficient; MVAIC; human capital efficiency; HCE; relational capital efficiency; RCE; structural capital efficiency; SCE; capital employed efficiency; CEE; financial performance; return on assets; ROA; professional football clubs; Europe. File-URL: http://www.inderscience.com/link.php?id=137577 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:2:p:150-174 Template-Type: ReDIF-Article 1.0 Author-Name: Stephanie K. Douglas Author-X-Name-First: Stephanie K. Author-X-Name-Last: Douglas Author-Name: Gordon Haley Author-X-Name-First: Gordon Author-X-Name-Last: Haley Title: Learning strategies for building organisational resilience Abstract: Organisations face increasing disruptions, changes, and uncertainties through the rapid shifts in the economy and business environment making a capacity for resilience necessary to survive and thrive in such adverse conditions. Organisational resilience requires human resource management strategies must support individual knowledge, skills, and ability development through organisational learning. Using the resource-based and dynamic capabilities views as a theoretical foundation in conducting this conceptual analysis, current research on organisational learning and strategic human resource management is analysed and categorised, identifying logical relationships and contributions to organisational resilience. The findings identified that the capacity of an organisation's resilience is developed through organisational learning dimensions that are leveraged through human re source management strategies. The organisational learning dimensions of knowledge acquisition, knowledge distribution, knowledge interpretation, and organisational memory can be fostered through human resource management strategies and then aggregated to the organisational level to build resilience. Journal: Int. J. of Learning and Intellectual Capital Pages: 202-218 Issue: 2 Volume: 21 Year: 2024 Keywords: organisational resilience; organisational learning; knowledge capital; strategic human resource management; SHRM. File-URL: http://www.inderscience.com/link.php?id=137580 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:2:p:202-218 Template-Type: ReDIF-Article 1.0 Author-Name: Patricia Ordóñez de Pablos Author-X-Name-First: Patricia Ordóñez de Author-X-Name-Last: Pablos Title: Editorial: Intellectual capital, organisational learning and diversity management: insights for rapidly changing economies and societies Abstract: In order to increase competitiveness and productivity and create long-term competitive advantages for companies, nations and regions, governments and businesses have to invest in the nurture and deployment of intellectual capital and digital technologies at different levels. These strategic investments can boost sustainable economic growth, accelerate the green and digital transitions, reduce social inequalities, and create more inclusive societies. In the digital age, intellectual capital (human capital, relational capital and intellectual capital) is a key pillar for long-term competitiveness (Ordóñez de Pablos, 2004; Peng and Tao, 2022; Prencipe et al., 2023; Shehzad et al., 2023; Yin et al., 2023; Zhao and Abeysekera, 2023; Zhao et al., 2014). Journal: Int. J. of Learning and Intellectual Capital Pages: 111-114 Issue: 2 Volume: 21 Year: 2024 Keywords: intellectual capital; organisational learning; diversity management. File-URL: http://www.inderscience.com/link.php?id=137583 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:2:p:111-114 Template-Type: ReDIF-Article 1.0 Author-Name: Panamon Chantabutr Author-X-Name-First: Panamon Author-X-Name-Last: Chantabutr Author-Name: Sawat Wanarat Author-X-Name-First: Sawat Author-X-Name-Last: Wanarat Title: The effect of human capital, employee performance on work process improvement and employee performance on work productivity on sustainable competitive advantage in Thai banks Abstract: Employee performance is critical to maintaining a commercial advantage in today's highly innovative banking environment, as it affects efficiency and goal attainment. This study aims to test the mediator of employee performance on human capital and examine if a high rate of employee performance gives a company a sustainable competitive advantage (SCA). The data for this study was collected by distributing 342 questionnaires to employees, senior staff, and executive managers in Thai banks. The data was analysed using exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). The EFA revealed two dimensions of employee performance that affected a company's competitiveness: work productivity and work process improvement. The findings suggest that the improvement of processes plays a mediative role in this relationship. Therefore, bank managers should focus on improving their processes and reducing costs to maintain a SCA. This study provides unique empirical evidence supporting the application of resource-based and human capital theories in Thai banks. Journal: Int. J. of Learning and Intellectual Capital Pages: 6-29 Issue: 1 Volume: 21 Year: 2024 Keywords: human capital; employee performance; sustainable competitive advantages; SCA; SEM; exploratory factor analysis; EFA; confirmatory factor analysis; CFA. File-URL: http://www.inderscience.com/link.php?id=136375 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:1:p:6-29 Template-Type: ReDIF-Article 1.0 Author-Name: Afandi Yusof Author-X-Name-First: Afandi Author-X-Name-Last: Yusof Author-Name: Elsadig Musa Ahmed Author-X-Name-First: Elsadig Musa Author-X-Name-Last: Ahmed Author-Name: Al-Mansor Abu Said Author-X-Name-First: Al-Mansor Abu Author-X-Name-Last: Said Title: Factors determining employee engagement role in Malaysian private higher educational institutions Abstract: This study's primary purpose is to establish a model of employee engagement from the perspective of academics in Malaysian private higher educational institutions (PHEIs) that may contribute to the body of knowledge. It is carried out to determine the mediating role of the meaning of work, a dimension under the higher construct of psychological empowerment, in the relationships between perceived organisational support, job characteristics, and skills utilisation on employee engagement in the context of PHEIs in Malaysia. Data was collected among 308 academics with a 65% response rate. This study found that the meaning of work partially mediates the relationship between job characteristics and skills utilisation on employee engagement. Thus, this study recommends that PHEIs should consider prioritising efforts that enhance job characteristics and skills utilisation and streaming the academics based on baskets of tasks or key performance indicators (KPIs) that incorporate their choice of inclination. Journal: Int. J. of Learning and Intellectual Capital Pages: 253-274 Issue: 3 Volume: 21 Year: 2024 Keywords: employee engagement; psychological empowerment; the meaning of work; perceived organisational support; job characteristics; skills utilisation. File-URL: http://www.inderscience.com/link.php?id=138682 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:3:p:253-274 Template-Type: ReDIF-Article 1.0 Author-Name: Widiya Dewi Anjaningrum Author-X-Name-First: Widiya Dewi Author-X-Name-Last: Anjaningrum Author-Name: Ahmad Nizar Yogatama Author-X-Name-First: Ahmad Nizar Author-X-Name-Last: Yogatama Author-Name: Agus Purnomo Sidi Author-X-Name-First: Agus Purnomo Author-X-Name-Last: Sidi Author-Name: Adya Hermawati Author-X-Name-First: Adya Author-X-Name-Last: Hermawati Author-Name: Rahayu Puji Suci Author-X-Name-First: Rahayu Puji Author-X-Name-Last: Suci Title: The impact of Penta-Helix Collaborative Business Incubation Process on the creative business strategic orientation and innovation capability Abstract: Many studies explored the firm's innovation capabilities in this post-pandemic era. However, it is rare to find the relationship dynamics between the business incubation process, the orientation of business strategy, and the creative economy-based SMEs' innovation capability. This research aims to reveal the impact of Penta-Helix's collaborative business incubation process on the strategic orientation focus of creative business and innovation capabilities. Quantitative data was collected from 420 creative entrepreneurs in East Java, Indonesia. Applying SEM-PLS finally obtained support for the research hypothesis. The study results revealed that the optimal collaborative business incubation process impacts the focus of business strategy orientation. This research contributed theoretical implications to developing the strategic management theory resource-based view of the firm, in which external parties must drive company resources that are the primary key in achieving innovation. Further research should explore whether collaborative business incubation can moderate the strategic business orientation on innovation capabilities. Journal: Int. J. of Learning and Intellectual Capital Pages: 60-77 Issue: 1 Volume: 21 Year: 2024 Keywords: Penta-Helix Collaborative Business Incubation Process; PHCBIP; strategic business orientation; innovation capabilities; creative business. File-URL: http://www.inderscience.com/link.php?id=136380 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:1:p:60-77 Template-Type: ReDIF-Article 1.0 Author-Name: Manigandan Raman Author-X-Name-First: Manigandan Author-X-Name-Last: Raman Author-Name: Naga Venkata Raghuram Jeedigunta Author-X-Name-First: Naga Venkata Raghuram Author-X-Name-Last: Jeedigunta Author-Name: Geetha Krishnan Author-X-Name-First: Geetha Author-X-Name-Last: Krishnan Author-Name: Sailatha Karpurapu Author-X-Name-First: Sailatha Author-X-Name-Last: Karpurapu Author-Name: Keerthi Jain Author-X-Name-First: Keerthi Author-X-Name-Last: Jain Title: Green intellectual capital and entrepreneurial orientation enabling environmental performance: mediating role of innovation capability in Indian manufacturing SMEs Abstract: This study aims to investigate the influence of green intellectual capital (green human capital, green structural capital, green rational capital) and entrepreneurial orientation on environmental performance with the mediating role of innovation capability. This study utilises the natural resource-based view theory. The data was collected from a sample of 186 manufacturing SMEs in India. The descriptive analysis is through SPSS. The hypothesis testing was through structural equation modelling, predictive relevance, and effect size in smart PLS software. The results demonstrate that green intellectual capital positively impacts environmental performance. Moreover, the study confirms that innovation capability positively mediates the relationship between green intellectual capital, entrepreneurial orientation, and environmental performance. This study provides valuable insights for government and manufacturing SME owners and managers. The study contributes to advancing the literature and mediating the role of innovation capability role to achieve sustainable performance in SMEs. Journal: Int. J. of Learning and Intellectual Capital Pages: 306-332 Issue: 3 Volume: 21 Year: 2024 Keywords: green intellectual capital; GIC; entrepreneurial orientation; environmental performance; innovation capability; natural resource-based view theory; NRBV; Indian manufacturing SMEs. File-URL: http://www.inderscience.com/link.php?id=138686 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:3:p:306-332 Template-Type: ReDIF-Article 1.0 Author-Name: Sri Ruwanti Author-X-Name-First: Sri Author-X-Name-Last: Ruwanti Author-Name: Iman Harymawan Author-X-Name-First: Iman Author-X-Name-Last: Harymawan Title: Does managerial ability play a role in increasing the value relevance of intellectual capital? Abstract: This study aims to examine the value relevance of intellectual capital (IC) and role of managerial ability increasing the value relevance of IC. This study uses 640 observations from 128 manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016 to 2020. The sub-categories of IC used are human capital, relational capital, process capital and innovation capital. Value relevance refers to Ohlson's (1995) model. The findings of this study suggest that only process capital has value relevance. It also finds that managerial ability only plays a role in strengthening the relationship between human capital and firm value. On the other hand, it plays a less role in other IC sub-categories. Journal: Int. J. of Learning and Intellectual Capital Pages: 45-59 Issue: 1 Volume: 21 Year: 2024 Keywords: intellectual capital; firm value; managerial ability; market value. File-URL: http://www.inderscience.com/link.php?id=136383 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:1:p:45-59 Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad Shahid Khan Author-X-Name-First: Muhammad Shahid Author-X-Name-Last: Khan Author-Name: Marina Khan Author-X-Name-First: Marina Author-X-Name-Last: Khan Author-Name: Ming Du Author-X-Name-First: Ming Author-X-Name-Last: Du Author-Name: Rukhsar Khan Author-X-Name-First: Rukhsar Author-X-Name-Last: Khan Title: The impact of transformational leadership on employee's performance: the mediating role of job satisfaction and employees' commitment Abstract: The telecom industry in Pakistan is in high demand and competition, and leaders need to have the ability to flexibly adjust organisational goals in response to a rapidly changing environment and motivate employees to achieve organisational goals. This empirical study aims to analyse the relationship between transformational leadership (TL) and employee performance with the mediating effect of job satisfaction and employee commitment (EC). This study used random sampling; a sample of 220 is selected from the telecom industry of Pakistan. Data were analysed through a partial least squares analysis technique using SmartPLS software. The study's results found that TL significantly affects job satisfaction, EC, and performance. Thus we can conclude That TL is an effective leadership style in the workplace which can enhance employees' performance. This study significantly contributes to the TL theory and can be generalised to Pakistan's telecom sector. This study also contributes to the research method, as the current study used the SEM approach through SMART-PLS. Journal: Int. J. of Learning and Intellectual Capital Pages: 30-44 Issue: 1 Volume: 21 Year: 2024 Keywords: transformational leadership; TL; job satisfaction; JS; employee commitment; EC; employee performance; EP. File-URL: http://www.inderscience.com/link.php?id=136384 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:1:p:30-44 Template-Type: ReDIF-Article 1.0 Author-Name: Ranila Suciati Author-X-Name-First: Ranila Author-X-Name-Last: Suciati Author-Name: Sumiati Sumiati Author-X-Name-First: Sumiati Author-X-Name-Last: Sumiati Author-Name: Nur Khusniyah Indrawati Author-X-Name-First: Nur Khusniyah Author-X-Name-Last: Indrawati Author-Name: Andarwati Andarwati Author-X-Name-First: Andarwati Author-X-Name-Last: Andarwati Title: Analysis of the intellectual capital effect on financial performance: systematic literature review and bibliometric analysis Abstract: This research uses bibliometric analysis on 1,183 Scopus publications to investigate the connection between intellectual capital and financial performance. The study highlights the <i>Journal of Intellectual Capital</i> as the primary source of articles. Notably, article numbers fluctuated, with a 72% increase in 1998 and a significant 96% decrease in 2023. Prominent keywords include 'intellectual capital', 'human capital', and 'knowledge management', often rooted in resource-based view (RBV) theory. The findings confirm the consensus linking intellectual capital and financial performance, guiding evidence-based business strategies. These results align with analyses in the <i>Journal of Intellectual Capital</i>, indexed by Scopus and WOS, reinforcing the significant relationship. However, data limitations, research methodologies, generalisation challenges, and prior research constraints emphasise the need for further investigation to comprehensively understand the intellectual capital and financial performance relationship. Journal: Int. J. of Learning and Intellectual Capital Pages: 333-350 Issue: 3 Volume: 21 Year: 2024 Keywords: intellectual capital; IC; financial performance; FP; value-added intellectual capital; VAIC; resource based-view; RBV; bibliometric analyst. File-URL: http://www.inderscience.com/link.php?id=138688 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:3:p:333-350 Template-Type: ReDIF-Article 1.0 Author-Name: Patricia Ordóñez de Pablos Author-X-Name-First: Patricia Ordóñez de Author-X-Name-Last: Pablos Title: Editorial: Human capital, leadership and creativity: understanding how intellectual capital reinforces competitiveness Abstract: The academic fields of intellectual capital, knowledge management and organisational learning are key to understand the challenges and solutions for the digital economy and society in a highly volatile environment. Research on IC, KM and OL provides knowledge and evidence on how to achieve a sustained competitive advantage in the digital and green transition. Journal: Int. J. of Learning and Intellectual Capital Pages: 1-5 Issue: 1 Volume: 21 Year: 2024 Keywords: Human capital; leadership; creativity; intellectual capital; competitiveness. File-URL: http://www.inderscience.com/link.php?id=136644 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:1:p:1-5 Template-Type: ReDIF-Article 1.0 Author-Name: Sushila Soriya Author-X-Name-First: Sushila Author-X-Name-Last: Soriya Author-Name: Pushpender Kadian Author-X-Name-First: Pushpender Author-X-Name-Last: Kadian Title: Intellectual capital and competitive advantage: a structured literature review Abstract: The purpose of the present study is to review and critique the intellectual capital (IC) literature in context of competitive advantage (CA) and outline the future of relevant research agendas in this field. Research articles from the Scopus and Web of Science (WOS) databases, ranging from 2000 to 2022 are categorised and analysed through bibliometric and content/thematic analysis in a structured literature review (SLR). The findings indicate an increased attention among scholars and academicians due to tremendous importance and recognition of IC as source of CA. The results of co-citation and bibliographic-coupling analyses suggest that further attention should be devoted to IC practices. The study is constructive in evaluating the scientific production on this subject and identifying major contributions. Furthermore, the information provided is useful for researchers and practitioners studying IC as competency of CA and can underline the directions of future research. Journal: Int. J. of Learning and Intellectual Capital Pages: 78-110 Issue: 1 Volume: 21 Year: 2024 Keywords: intellectual capital; competitive advantage; structured literature review; co-citation analysis; bibliographic coupling analysis. File-URL: http://www.inderscience.com/link.php?id=136389 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:1:p:78-110 Template-Type: ReDIF-Article 1.0 Author-Name: Giuseppe Marzo Author-X-Name-First: Giuseppe Author-X-Name-Last: Marzo Title: An assessment of the modified VAIC models Abstract: Following the inconclusive results of empirical analyses based on the value added intellectual coefficient (VAIC), many authors have proposed modified VAIC models. Based on the tenet that even significant empirical tests are not a substitute for theory, this paper analyses 12 modified VAIC models in light of the critical drawbacks affecting their ancestor. The analysis reveals that the theoretical and conceptual criticisms of the VAIC still hold for the modified models. Despite the new types of capital added to make the VAIC closer to the most common model of intellectual capital (IC) in the literature, the proposed models contain obscurities, ambiguities, and inconsistencies in how the new types of capital are measured and conceptualised, and they unfortunately magnify some of the concerns affecting Pulic's VAIC. Journal: Int. J. of Learning and Intellectual Capital Pages: 351-372 Issue: 3 Volume: 21 Year: 2024 Keywords: IC; IC efficiency; VAIC; modified VAIC; extended VAIC. File-URL: http://www.inderscience.com/link.php?id=138694 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:3:p:351-372 Template-Type: ReDIF-Article 1.0 Author-Name: Petra Benyahya Author-X-Name-First: Petra Author-X-Name-Last: Benyahya Title: The relationship between intra-organisational trust and knowledge sharing: empirical evidence from the Czech Republic Abstract: Knowledge sharing has a significant impact on the performance of organisations. Some researchers mentioned trust to be a key factor in knowledge sharing and its success. Can knowledge sharing be really facilitated by trust? And if yes, what kind of trust is important for that? This study examined the influence of trust on the intensity of knowledge sharing in organisations and tries to develop a model of the dimensions of trust. A quantitative approach to the research and an opinion-based questionnaire as a method of data gaining was used. The findings indicate that the extent of trust in the organisation has a significant positive effect on the extent of knowledge sharing in the organisation. Based on the previous studies, four dimensions of trusts were suggested. However, only three dimensions of trust (trust in co-workers, trust in the management of the organisation, and trust in the direct superior) predicted knowledge sharing. Journal: Int. J. of Learning and Intellectual Capital Pages: 275-305 Issue: 3 Volume: 21 Year: 2024 Keywords: knowledge sharing; trust in an organisation; trust in co-workers; trust in management; trust in the direct superior; Czech Republic. File-URL: http://www.inderscience.com/link.php?id=138698 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:3:p:275-305 Template-Type: ReDIF-Article 1.0 Author-Name: Patricia Ordóñez de Pablos Author-X-Name-First: Patricia Ordóñez de Author-X-Name-Last: Pablos Title: Editorial: Insights on knowledge management and intellectual capital for a greener and digital future Abstract: The third issue of 2024 presents a collection of five papers that contributes to a better understanding of how IC, knowledge management and organisational learning can support and accelerate the transition for a greener and digital future. The issue explores crucial issues for competitiveness in the digital age and discusses insights and evidence from Czech Republic, India, Indonesia and Malaysia. Journal: Int. J. of Learning and Intellectual Capital Pages: 249-252 Issue: 3 Volume: 21 Year: 2024 Keywords: human capital; relational capital; and structural capital. File-URL: http://www.inderscience.com/link.php?id=138702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijlica:v:21:y:2024:i:3:p:249-252