Consolidating Intellectual Capital Measurements: The IC-Index Approach

Röös, Johan; Roos, Göran; Dragonetti, Nicola Carlo; Edvinsson, Leif

doi:10.1007/978-1-349-14494-5_4

Cited by 4 publications

(3 citation statements)

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“…Intellectual Capital Measurement aims to assess intangible assets that are not visible in financial statements, such as knowledge, competence, certification, and other intellectual elements. This process involves collecting, organising, analysing, and evaluating non-financial information, and the results are considered crucial additional information in the company's financial reports (Roos & Roos, 1997).…”

Section: Resultsmentioning

confidence: 99%

The Role of Green Intellectual Capital Towards Masuliyyah Improving Environmental

Yudianto,

Yuliawati

2024

emt

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Environmentally, the company tries to achieve a level of environmental protection as part of the organization's sustainability goals. Meanwhile, socially, companies must also benefit society so that their existence gains social legitimacy. This research examines the influence of Green Intellectual Capital (GIC) towards Masuliyyah Improving Environmental Performance. In its implementation, green intellectual capital consists of Green Structural Capital (GSC), Green Human Capital (GHC), and Green Relational Capital (GRC), which reflect the intangible assets owned by the company, including knowledge, wisdom, experience, and innovation with attention to environmental welfare. This research is related to abstract ideas or theories and is often used to develop new concepts or provide new interpretations of existing theories. Through comprehensive literature analysis, this kind of research can produce research models that can be developed in further empirical research. The role of Masuliyyah green intellectual capital is environmentally friendly sustainability of human capital, the impression felt by organizational elements in their journey to discover and build organizational knowledge and improve the organization's environmental performance by focusing on needs, comfort, and a sustainable environment, but also providing the meaning of learning, innovation, maintaining friendly environment, support and attention to organizational elements to achieve common goals towards masuliyyah improving environmental performance.

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Section: Resultsmentioning

confidence: 99%

The Role of Green Intellectual Capital Towards Masuliyyah Improving Environmental

Yudianto,

Yuliawati

2024

emt

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“…But the knowledge-based perspective encourages the exceptional and rare intangible asset that an organization can use in generating increasing returns, just like the economic factors of an organization. (Roos, Edvinsson, and Dragonetti, 1997).…”

Section: Literature Reviewmentioning

confidence: 99%

Intellectual Capital and Financial Performance of Quoted Companies in Nigeria

Ariyibi¹,

Asogba²,

Yinusa³

2023

JOB

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The study examined the impact of intellectual capital on the financial performance of quoted companies in Nigeria. The study employed twenty-five companies from five sectors of the economy. The ex-post facto research design was employed in the study, to aid the use of secondary data within 2015-2020 was soured from the financial statement of the companies. The dependent variable was measured using the sales and asset growth of the selected companies and the intellectual capital was measured using the human capital efficiency, structural capital efficiency, and relational capital efficiency. The findings revealed that structural, relational capital efficiency and value-added have a negative, positive and positive significant effect on sales and asset growth of the selected companies. It is therefore recommended that the organization should invest in the structural and relational capital efficiency in the organization because it has the intrinsic capacity to improve the level of performance in the organization.

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“…Human capital depicts the employee knowledge stock of an organization as shown by its employees (Bontis, 2001). According to Roos et al (1997), employees generate intellectual capital via their competence, attitude, and intellectual agility. Competence consists of skills and education, while attitude refers to a behavioral component of an employee, and intellectual agility specifies the capability of the employee to think the innovative solution to problems (Bontis et al 2000).…”

Section: Human Capital and Organizational Performancementioning

confidence: 99%

Conceptual Framework of Employee and Organisation related variables: A Review and Synthesis of Literature

Sharma

Khan²

2020

RIJBR

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The current environment poses plenty of challenges for practitioners to calculate the interrelation of variables about organizational growth. Although, ample studies delineate the status of the relationship among variables related to employee and organization but studies bringing all the variables in single dice are at a nascent stage. Hence, this study has attempted to explicate the relationship among all variables necessary for organizational growth and proposed a conceptual framework for future researchers. Based on the propositions taken, this literature probe has found variables including employee satisfaction, employee commitment, employee performance, human capital, socially responsible HRM, and firm performance is linked with each other. In the last, this study also sheds a light on future research agenda, limitations, conclusions, and implications for practitioners and researchers.

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Consolidating Intellectual Capital Measurements: The IC-Index Approach

Cited by 4 publications

References 0 publications

The Role of Green Intellectual Capital Towards Masuliyyah Improving Environmental

The Role of Green Intellectual Capital Towards Masuliyyah Improving Environmental

Intellectual Capital and Financial Performance of Quoted Companies in Nigeria

Conceptual Framework of Employee and Organisation related variables: A Review and Synthesis of Literature

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