Human capital and performance in young audit firms

Samagaio, António; Rodrigues, Ricardo

doi:10.1016/j.jbusres.2016.04.137

Cited by 48 publications

(47 citation statements)

References 52 publications

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“…Human capital refers to the set of knowledge, skills and abilities embedded in the organization's human resources (Nieves & Quintana, 2018;Onkelinx, Manolova & Edelman, 2016;Bhartesh & Bandyopadhyay, 2005). The link between human capital and organizational performance is evident from the literature (Rahim, Atan & Kamaluddin, 2017;Samagaio & Rodrigues, 2016;Huo, Ye, Zhao & Shou, 2016;Vargas, Lloria, & Roig-Dobon, 2016;Crook, Todd, Combs, Woehr & Ketchen, 2011;Stiles & Kulvisaechana, 2003). It can be seen as the set of attitudes, values and aptitude of employees that result in competitive advantage and creation of organizational value (F-Jardon & Martos, 2009).…”

Section: The Mediating Effect Of Human Capitalmentioning

confidence: 97%

The Mediating Effect of Human Capital on the Relationship Between Strategic Innovation and the Performance of Manufacturing SMEs in Yemen

AlQershi¹,

Abas²,

Mokhtar³

2019

Organizations and Markets in Emerging Economies

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The purpose of this paper is to fill gaps in the human capital literature, first, by providing insights into the relationship between human capital and strategic innovation and the performance of Small and Medium Enterprises (SMEs), and second, by exploring the role of human capital as a mediating variable. Although SMEs perform a vital role in the economic development of countries worldwide, developing countries tend to lag behind developed countries in this sector; hence, there is a need to investigate the peculiar nature of SMEs and their performance in the context of developing countries. Additionally, understanding an organization’s human capital requires the articulation of a system of variables that helps to uncover and manage the visible wealth. The contribution of SMEs can be measured through performance. This study is a conceptual discussion of manufacturing SME performance in Yemen and the effect of human capital and strategic innovation. The performance is considered to be very low, and the country is ranked by the Global Innovation Index as one of the lowest in terms of innovation. This paper describes the development of a framework which is a clear manifestation of the knowledge gap addressed by this study.

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Section: The Mediating Effect Of Human Capitalmentioning

confidence: 97%

The Mediating Effect of Human Capital on the Relationship Between Strategic Innovation and the Performance of Manufacturing SMEs in Yemen

AlQershi¹,

Abas²,

Mokhtar³

2019

Organizations and Markets in Emerging Economies

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“…Human capital theory describes human capital as the core driver to improve enterprise performance . Human capital uses various resources such as skills, knowledge, and abilities to improve the firm's performance, e.g., it has a strong relationship with the firm's profitability (Delaney and Huselid 1996;Samagaio and Rodrigues 2016). The importance of human capital increased recently because of its prominent role in newly started ventures (Felício et al 2014).…”

Section: Human Capital and New Venture Performancementioning

confidence: 99%

The Role of Entrepreneurial Strategy, Network Ties, Human and Financial Capital in New Venture Performance

Khan

Safdar

et al. 2019

JRFM

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In the current era of globalization and competitive edge, the survival of newly established ventures has become a big challenge. Numerous studies have been carried out to discover factors that are essential for newly initiated ventures but the results are still fragmented. This study focuses on measuring the effect of entrepreneurial strategy, network ties, human capital and financial capital on new venture performance. A structured questionnaire was used to collect data from 196 registered firms located in the emerging market Pakistan. The results indicate that entrepreneurial strategy, network ties and financial capital have a significant positive effect, while human capital showed an insignificant effect on new venture performance. This research recommends owners and managers of new firms build effective entrepreneurial strategies, expand their networks with external bodies (other firms, government and financial institutions) to acquire useful resources that in turn can spur their performance. Further implications are discussed. Policy makers and responsible authorities are advised to encourage and support new ventures which in turn can contribute to GDP and economic development. Practical implications and suggestions are also discussed.

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“…The research agenda on IC disclosure has generated a notable body of work on the extent of disclosures or narratives incorporating various aspects of "human capital" (HC) in a number of contexts, mainly on the grounds that such information is market-sensitive (Abhayawansa and Abeysekera 2008;Cuganesan 2006;Lin et al 2012;Samagaio and Rodrigues 2016). Nevertheless, the extent of IC disclosure has been found to be generally low or fluctuating considerably; with some attention paid to HC reporting more recently (McCracken et al 2018) that is suggestive of stakeholder-led motivations rather than marketled ones.…”

Section: Hrd: Previous Research Theory and Hypothesesmentioning

confidence: 99%

Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?

2019

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Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the 5-year period following the then Labour government's attempts to encourage firms to formally report on their human resource management practices and to foster deeper employer-employee engagement. First, we evaluate the degree to which companies report comprehensively (or substantively) on a number of HRD items that we classify as "procedural" or "sustainable." Second, we hypothesise that a company's employee relation ideology (using a proxy to measure a company's level of "unitarism") is positively associated with HRD. Our results indicate that: (i) whilst there has been an increase in the breadth of HRD in terms of procedural and sustainable items being disclosed, the evolution towards a more comprehensive and in-depth form of HRD remains rather limited; and (ii) there is a positive association between a company's employee relation ideology (unitarism) and the level of HRD. Theoretically, we conceive of HRD both as a reflection of an organisation's orientation towards a key stakeholder (unitarist relations with labour) and a legitimacy seeking exercise at a time of changing societal conditions. We contribute to the scant literature on the extent and determinants of HRD since prior research tends to subsume employee-related disclosures within the broader concept of social, ethical or intellectual capital disclosures. We also propose a disclosure checklist to underpin future HRD research.

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Human capital and performance in young audit firms

Cited by 48 publications

References 52 publications

The Mediating Effect of Human Capital on the Relationship Between Strategic Innovation and the Performance of Manufacturing SMEs in Yemen

The Mediating Effect of Human Capital on the Relationship Between Strategic Innovation and the Performance of Manufacturing SMEs in Yemen

The Role of Entrepreneurial Strategy, Network Ties, Human and Financial Capital in New Venture Performance

Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?

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