Evidence from annual reports of the jordanian industrial public listed companies radhi alhamadeen department of accounting. The positive effect of green intellectual capital on. The journal of intellectual capital publishes the latest rigorous research on creating, identifying, managing, measuring, and securing factors that determine an. The study contributes to the existing literature on intellectual capital ic performance and profitability by extending evidence from pakistan. Pdf journal of intellectual capital article information. These rankings were based on the combination of expert survey and journal citation impact measures methods.
Characteristics of intellectual capital although intellectual capital is similar to tangible assets in its potential for generating future cash. The schemes that can be applied singly or across the three types relate to 14value creationthe strategic generation of. The empirical results of this study showed that the three types of. Intellectual capital assets account for a substantial proportion of this discrepancy. Intellectual capital transformation evaluating model mariya anatolievna molodchik, elena anatolievna shakina, anna andreevna bykova article information. In the new millennium, intellectual capital will be the primary resource and driver of our information economy1. Journal of intellectual capital article information. Intellectual capital, knowledge management practices and firm performance. International journal of intellectual property management.
Mariya anatolievna molodchik, elena anatolievna shakina, anna andreevna bykova, 2012. This paper attempts to estimate and analyse the nature and extent of overall intellectual capital disclosure icd and its subcomponents in the annual reports of information technology it industry in india for the fy 201718. Journal of human resources costing and accounting, 2, 7397. Jan 01, 2016 read the relationship between intellectual capital and earnings quality.
Here, you will find information relevant to students, student editors, authors, and prospective authors. Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital and knowledge assets for value creation h haghshenas 1, g barzegar 2 1 m. Intellectual capital, organizational performance, hypotheses. In that respect, this paper proposes an analysis of the intellectual capital within new business ventures. Fitz enz 2000 stated that intellectual capital based on various intangible resources, such human capital consist of knowledge, talent and experience of as employees competence, knowledge, education, skill, employees. If, after reading the journals aims and scope available in the about the journal section of the website, you are still unsure whether your paper is suitable for the journal, please email the journals editor and include your papers title and structured abstract. An empirical investigation of the relationship between intellectual capital and firms market value and financial performance n bontis, s wu, mc chen, sj cheng, y hwang journal of intellectual capital, 2005. In this context, society entered into an era in which intangible assets are the greatest assets of a company. Abstract in knowledgebased economy, the intellectual capital is used for value creation in the organization, and in todays world, the success of any.
It will also be useful to anyone looking for a general introduction and an overview of the key concepts of intellectual capital and knowledge management. Managing intellectual capital intellectual capital management is the active management of intellectual capital resources with multiplicative effects. Sustainability free fulltext an intellectual capital. Intellectual capital is the knowledge that individuals put into advantage in their respective companies. Pdf 15 years of the journal of intellectual capital and counting. In this article we seek to contribute to this body of work by developing the following arguments. Knowledge based resources that contribute to the sustained competitive advantage of the.
Issue 2 2010 intellectual capital and nonprofit organizations in the knowledge economy. Findings from the study that tested selected propositions of the nursing intellectual capital theory. Issue 4 2014 intellectual capital, science parks and incubators. Introduction this study examines the connection between the concepts of organizational culture and intellectual capital to enable the proposal of a model to measure intellectual. Intellectual property is the value of a company or organizations employee knowledge, skills, business training or any proprietary information that may provide the company. Journal of intellectual disability research wiley online. Youndt skidmore college we examined how aspects of intellectual capital influenced various innovative capa. Keywords organizational culture, intellectual capital, modelling paper type research paper 1. Journal of intellectual property iit chicagokent college. The icdval approach ahmed bounfour article information. Amitava mondal santanu kumar ghosh, 2012,intellectual capital and financial performance of indian banks, journal of intellectual capital, vol. Content and determinants of intellectual capital disclosure. The journal editor will be able to advise on the suitability of your paper.
Determinants and consequences of intellectual capital. The effect of intellectual capital on organizational. Emerald journal of intellectual capital information. The research on intangible assets and its contribution to the value creation of the firms has received significant attention in recent times. Global ranking of knowledge management and intellectual. Journal of intellectual capital intellectual capital and traditional measures of corporate performance steven firer s. A very effective way to start unearthing the intellectual capital is to decide on the broadbased audience clients. We also find that intellectual capital efficiency restricts banks risktaking behaviors and enhances their accounting conservatism. July 2014 165 content and determinants of intellectual capital disclosure. The role of intellectual capital in the success of new. To coincide with world mental health day, the editorial team behind journal of intellectual disability research have brought together eight papers that explore pharmacological and psychological interventions for mental health problems in people with intellectual disabilities id. Based on the study of a sample of new companies, for the purpose of this work we have analysed the influence of the proposed intangible assets on the success of newlycreated.
The quality of life of citizens in a city is related to the sustainable decisions made by their leaders. Traditionally, the only intangible assets recognised in financial reporting statements were. The journal publishes original research and case studies by academic. We find that banks individual institutional memory of bad times reduces their intellectual capital efficiency. This study wanted to fill this research gap, and proposed a novel construct green intellectual capital to explore the positive relationship between green intellectual capital and competitive advantages of firms. Human capital is a major source of value addition intellectual agility, brand name. Journal of intellectual capital emerald publishing. Intellectual capital is the foundation of all thought leadership campaigns.
The link between organisational performance and intellectual capital is becoming more and more an interesting issue, especially in times of severe economic turbulence, when companies are seeking for new solutions in order to survive and develop their business. The journal publishes original research and case studies by academic, business and. No research explored intellectual capital about green innovation or environmental management. Ijlic covers the latest advances on organisational learning, knowledge management and intellectual capital measuring and reporting. The impact of intellectual capital on organizational. The role of knowledge management process and intellectual. Impact of intellectual capital on financial performance. It also addresses building guidelines for the development of intellectual capital accounts. Identifying the factors that contribute to the success of new ventures is a difficult and challenging task. The study examines the impact of ic performance on the profitability of pakistani financial institutions. The journal publishes original research and case studies by academic, business and public sector contributors on intellectual capital strategies, approaches, frameworks, tools, techniques and technologies in order to. Furthermore, the effect of knowledge sharing on organizational performance is investigated. The purpose of this paper is to explore and compare the extent of intellectual capital ic and its four components in hightech and nonhightech small and mediumsized.
The relationship between intellectual capital and earnings. General interest commercial construction gambling industry industry forecasts intellectual property intellectual capital models study and teaching. Intellectual capital the commitment and competence of workers is embedded in how each employee thinks about and does work and in how an organization creates policies and systems to get work done. The purpose of this study is to update the ranking of knowledge management and intellectual capital kmic academic journals that were developed previously in 2008 and 20121serenko and bontis, 2009, 20. Intellectual capital, knowledge management practices and firm. Managing intellectual capital dimensions for organizational value creation aims to focus on the relationships between pdf 92 kb. It further examines how corporate governance, bank specific, industry specific, and country specific indicators effect pakistani banks. Sep 01, 2005 this paper measured the intellectual capital performance of commercial banks in malaysia for the period 2001 to 2003, using efficiency coefficient called vaic developed by ante pulic. International journal of business and social science vol. Pdf nursing intellectual capital theory semantic scholar.
Issue 3 2014 managing intellectual capital dimensions for organizational value creation. The schemes that can be applied singly or across the three types relate to 14value creationthe strategic generation of knowledge and its conversion into valuable forms. The nursing intellectual capital theory proposes the stocks of nursing knowledge within an organization are embedded in two concepts, nursing human capital and nursing structural capital. If, after reading the journal s aims and scope available in the about the journal section of the website, you are still unsure whether your paper is suitable for the journal, please email the journal s editor and include your papers title and structured abstract. Intellectual property is the value of a company or organizations employee knowledge, skills, business training or any proprietary. The journal of intellectual property is a studentrun publication at iit chicagokent college of law, which offers one of the best intellectual property law programs in the united states. The influence of intellectual capital on the types of innovative capabilities mohan subramaniam boston college mark a. The current issue and full text archive of this journal is available at jic 1,3 intellectual capital. Unfortunately, the measurement of such intangible assets is difficult. Intellectual capital performance of commercial banks in. A critical approach on definitions and categorization 58 capital and on the other hand, the book value suffers both the influence of accounting system and international accounting standards. Social capital, intellectual capital, and the organizational.
Jrfm free fulltext intellectual capital performance and. International journal of learning and intellectual capital. Amitava mondal santanu kumar ghosh, 2012, intellectual capital and financial performance of indian banks, journal of intellectual capital, vol. The intellectual capital literature focuses on the measurement of firmsknowledge base. Since knowledge assets are at the crux of sustainable competitive advantage, the burgeoning field of intellectual capital is an exciting area for both researchers and practitioners. Ahmed bounfour, 2003,the icdval approach, journal of intellectual capital, vol. Issue 1 20 beyond the crossroads the third stage of intellectual capital research. Relational capital is the external linkage of the company with suppliers and customers that enables it to procure and sell goods and services in an effortless manner. Intellectual capital human capital structural capital customer capital. The impact of intellectual capital on smes performance in china.
Role of corporate governance in the voluntary disclosure of. Pdf journal of intellectual capital intellectual capital and. This study investigates the determinants and consequences of intellectual capital efficiency in the u. Virtual issue interventions for mental health problems for people with intellectual disabilities. While past economies depended on use of land, natural resources, equipment and capital for the creation of value, our information economy will depend on application of knowledge. Intellectual capital efficiency and corporate performance. The objective of the current study is to investigate the effect of intellectual capital on knowledge sharing and organizational performance of manufacturing companies in jordan. Purpose the purpose of this paper is to develop a conceptual framework that can be used to formalise a reporting model for intellectual capital ic. This paper measured the intellectual capital performance of commercial banks in malaysia for the period 2001 to 2003, using efficiency coefficient called vaic developed by ante pulic.
The purpose of this paper is to investigate the influence of intellectual capital ic on financial performance and, in turn, to provide insights into its impact on emerging economies. This paper presents the operationalization of concepts in the nursing intellectual capital theory and the results of a methodological study aimed to empirically validate the concepts. The theory also proposes that two concepts within the work environment, nurse staffing and employer support continue reading. Table 2 from nursing intellectual capital theory semantic. Table 2interpretation of the determination coefficient value cohen, 1992 correlation coefficient interpretation 0. Read the relationship between intellectual capital and earnings quality. First, intellectual capital is a firms only appreciable asset. The impact of intellectual capital on organizational performance.