Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance

Asiaei, Kaveh; Bontis, Nick; Alizadeh, Raziye; Yaghoubi, Mehdi

doi:10.1002/bse.2875

Cited by 104 publications

(115 citation statements)

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“…These findings are consistent with the existing literature that demonstrates the positive role played by human capital in enhancing commercial banks' performance [85,86] when compared with the intellectual capital development. The outcomes of this research support the existing data in the literature concerning the correlation between relational capital and banks' innovation performance [52,85,86,88,90,109,116,[127][128][129][130].…”

Section: Discussionsupporting

confidence: 81%

“…Firms without adequate systems or processes cannot reach their full potential. However, organisations with effective and strong structural capital can carry out many value-creation tasks [15,109]. From this standpoint, structural capital that contains the structural features of production can encompass its processes, systems, solutions, databases, patents and innovation performance.…”

Section: Structural Capital and Innovation Performancementioning

confidence: 99%

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A Multidimensional View of Intellectual Capital: The Impact on Innovation Performance

Ali

Hussin

Haddad

et al. 2021

Journal of Open Innovation: Technology, Market, and Complexity

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The current economic trend worldwide is for an industrial economy based on tangible assets to convert into a non-tangible economy based on intellectual capital. Lately, a multidimensional view of intellectual capital and its implications on innovation performance have generated renewed research interests. Based on these facts, the relationship amongst different antecedent factors such as culture and trust on intellectual capital components was analysed. In addition, a correlation among intellectual capital components (as non-tangible assets) and innovation performance for the banking sector was established. The positivism philosophy, deductive approach and quantitative methods were used as the research methodology to accomplish the research objectives. In this process, a questionnaire survey and purposive sampling technique were used to collect the responses from 364 employees of the Iraqi commercial banks. The obtained data were analysed statistically using the SPSS v25 and AMOS v24 software. The results revealed a significant impact of culture and trust (antecedent factors) on various intellectual capital components. Furthermore, a strong connection between these antecedent factors and intellectual capital components was evidenced, confirming the study hypotheses. Interestingly, intellectual capital components were found to enhance significantly the innovation performance of the banks, leading to better competitive advantages. In addition, it provided evidence on the impacts of inter-relationships amongst human, structural and relational capitals. Consequently, the study provides academicians and practitioners valuable insights into and guidance on how developing intellectual capital enhances competitive performance, especially in the context of Iraqi commercial banks.

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Section: Discussionsupporting

confidence: 81%

Section: Structural Capital and Innovation Performancementioning

confidence: 99%

A Multidimensional View of Intellectual Capital: The Impact on Innovation Performance

Ali

Hussin

Haddad

et al. 2021

Journal of Open Innovation: Technology, Market, and Complexity

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“…On the other hand, social capital refers to an embedded interactional knowledge of an organisation, signifying its members' nature and level of interaction. The main function of structural capital is to assemble and disseminate knowledge across the organisation, enabling interactions with other communities and institutions [23][24][25].…”

Section: Introductionmentioning

confidence: 99%

Dynamic Capabilities and Their Impact on Intellectual Capital and Innovation Performance

et al. 2021

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There is a high tendency for conversion from a statistical economy based on measuring tangible assets into investigating non-tangible capital drive in the present economic status worldwide. The implications of intellectual capital on innovation performance have widely attracted attention among researchers in the global arena. The present study investigated the impacts of intellectual capital on innovation performance in the banking sector as influencing non-tangible assets. Besides, the role of dynamic capabilities in moderating the relationship between intellectual capital and innovation performance was examined. A purposive sampling technique was applied to 364 participants from Iraqi commercial banks as the research context. Thereafter, structural equation modelling (SEM) was utilised to analyse the collected data from the survey questionnaire using SPSS.v25 and AMOS.v24. The study found that the employees’ levels of intellectual capital significantly increased toward innovativeness through the moderating role of dynamic capabilities between intellectual capital and innovation performance in the commercial banking sector for better competitive advantages. Consequently, the study provides valuable insights and guidance for academicians and practitioners on the impacts of developing intellectual capital on enhancing competitive performance, especially in the context of Iraqi commercial banks.

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“…Despite the importance of CSR activities, there is relatively little understanding of whether internal managerial processes can translate CSR into enhanced performance (Arjaliès and Mundy, 2013; Asiaei and Bontis, 2019; Lisi, 2018; Asiaei et al. , 2021a, b and c).…”

Section: Introductionmentioning

confidence: 99%

“…The central premise in the MCS literature is that companies are oriented toward adapting MCS consistent with strategic directions and priorities such as CSR initiatives (Asiaei et al. , 2021a, b and c). The alignment between sustainability strategies (e.g.…”

Section: Introductionmentioning

confidence: 99%

The role of sustainability control systems in translating CSR into performance in Iran

Asiaei

Bontis

Barani³

et al. 2021

Self Cite

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PurposeThis study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective.Design/methodology/approachData were collected based on a survey data set from 118 Chief Financial Officers of publicly listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0) as a method that enjoys minimum demands concerning normality assumptions and sample size.FindingsThe findings support the full mediation effect of SMCS on the relationship between CSR and organizational performance. This implies that CSR affects performance only through the mediating role of SMCS.Practical implicationsThe central premise in the proposed theoretical framework is that the utilization of proper management control mechanisms (i.e. SMCS) can help the organization to better synchronize, measure and manage – i.e. “orchestrate” – the social, environmental and economic impacts, and this, in turn, leads to improved organizational performance.Originality/valueTo the best of the authors’ knowledge, this is the first study of its kind, building on a unique synthesis of the agency cost perspective and resource orchestration theory, to introduce the “natural resource orchestration” approach for examining the intervening role of SMCS between CSR and organizational performance.

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Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance

Cited by 104 publications

References 104 publications

A Multidimensional View of Intellectual Capital: The Impact on Innovation Performance

A Multidimensional View of Intellectual Capital: The Impact on Innovation Performance

Dynamic Capabilities and Their Impact on Intellectual Capital and Innovation Performance

The role of sustainability control systems in translating CSR into performance in Iran

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