Intangible Capital

http://www.intangiblecapital.org/index.php/ic
Intangible Capital is an open access scientific journal that publishes theoretical or empirical peer-reviewed articles, which contribute to advance the understanding of phenomena related with all aspects of management and organizational behavior, approached from the perspectives of intellectual capital, strategic management, human resource management, applied psychology, education, IT, supply chain management, accounting...

List of Papers (Total 362)

The role of patron dining experience and emotions on relationship quality in chain restaurant industry

Purpose: This paper investigates the role of patron dining experience (PDE) and emotions on relationship quality in the chain restaurant industry.Design/methodology: Stratified random sampling method was used where questionnaires were distributed to the respondents in 16 selected ‘Kopitiam’ outlets throughout Malaysia. The empirical findings from 316 customers of those outlets...

Innovation in the government-run Continuing Vocational Education and Training programme for unemployed in Catalonia (Spain): Challenges and opportunities

Purpose: This paper offers relevant insights from the activity of the network of Centres d’Innovació i Formació Ocupacional (CIFO), analyzing the development of innovation in a continuing education and training (CVET) programme for unemployed, in Catalonia (Spain). (Required field)Design/methodology/approach: This is a qualitative study, carried out using the communicative...

Do business games foster skills? A cross-cultural study from learners' views

Purpose: This study seeks to analyse students’ perception of the effectiveness of business games as an e-learning method in management training. This analysis of games’ effectiveness is centred in the generic and managerial skills acquired, through the comparison of students’ opinions in different cultural contexts within Europe.Design/methodology/approach: The analysis focuses...

The impact of the patent system on the social welfare: A critical view

Purpose: This article offers a critical view of the impact of patents on economic activity.Design/methodology/approach: We develop two analytic innovation models. They help us to understand how the strength of the patent system affects 1) the industry profits 2) the social welfare.Findings: The strengthening of patent systems could cause a decline in the activities of imitation...

A technology transfer strategy based on the dynamics of the generation of intellectual property in Latin-America

Purpose: Latin American countries have adopted different models of units or transfer offices associated with improved competitiveness; however, it is unclear whether they have been successful or if they have been designed while taking into account the context and particularities of the region. This article aims to summarize the concept of transfer offices and the context of the...

Usefulness of Z scoring models in the early detection of financial problems in bankrupt Spanish companies

Purpose: To determine the predictive capacity of two Z scoring models in situations of bankruptcy in the Spanish context.Design/methodology/approach: The research intends to answer four questions: (1) Is Altman's Z scoring model a better predictor of possible financial problems than the version developed by Amat et al.? (2) Is the timing of the economic cycle a condition of the...

The activity-based costing model trajectory: A path of lights and shadows

Purpose: To present a literature review showing the trajectory of the ABC model.Design/methodology/approach: Literature review.Findings and originality/value: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the specialized press.Research limitations/implications: The bibliometric study has been carried out based...

The predictability of financial, accounting‐based, and industrial factors on the success of newly incorporated Spanish firms

Purpose: The purpose of this paper is to identify the impacts and predictability of financial, accountingbased, and industrial factors (as well as corporate venturing) on survival‐based success of newly incorporated firms in Spain.Design/methodology/approach: Logistic regression is used for comparing the differences of factors in the prediction of future success after different...

Social responsibility as a management system

Purpose: The aims of this research was to demonstrate what IQNet SR10 certification of a Social Responsibility management system means to companies. From the wide range of existing certifications, we identified the added value of having the IQNet SR10 standard by showing a specific company’s situation before and after certification.Design/methodology/approach: We used an...

Advantages and contributions in the balanced scorecard implementation

Purpose: In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC) implementation.Design/methodology/approach: In order to answer the research question, we have carried out a qualitative research based on the exclusively bibliographical review of theoretical / conceptual and empirical works previously done on the...

Relationship between competitiveness and operational and financial performance of firms: An exploratory study on the European brewing industry

Purpose: The purpose of this paper is to provide the underlying constructs that connect the operational and financial performance of firms with the competitive environment surrounding the brewing industry in Europe.Design/methodology/approach: The selected method of study is exploratory and confirmatory factor analysis, and subsequently applying structural equations modelling. We...

Influential variables in the profitability of hospital companies

Purpose: This study attempts to evidence the economic and financial health of Spanish hospital companies in the period 2008-2015 and discover the variables that explain their profitability for survival and the opportune performance of their assets during a period of technological revolution and austerity.Design/methodology: The study methodology consists of the short and long...

European macroeconomic imbalances at a sectorial level: Evidence from German and Spanish food industry

Purpose: This research has analyzed the structural differences observed comparing medium size Spanish and German firms in the food industry, specifically biscuit production. A second objective has been to analyze if the different macroeconomic conditions in Spain and Germany have affected the performance of firms.Design/methodology/approach: Using financial information from...

Social economy companies in the times of crises: Entrepreneurship and survival

Purpose: The work presented in this article is a study of the strategies carried out by social economy companies in times of crisis. This article analyses the financial characteristics of the cooperative companies created in Barcelona during the crisis period 2008-2013. This study aims to compare the financial characteristics of the cooperative companies analysed with the...

Expansion of the current methodology for the study of the short-term liquidity problems in a sector

Purpose: The aim of this work consists of defining and applying a new methodology for the calculation of short-term financial ratios that more reliably approximate the solvency of a sector.Design/methodology: We begin with a classic sector analysis and propose the creation of ratios that limit the debt repayment on an individual level and that do not imply the compensation of...

Sustainability values for business: A perspective of value alignment in a supplier-client relationship for case Aqualogy

Purpose: The study’s goal is focused on determining a common set of sustainability-related issues and drivers relevant for business-makers, in order to be used as a framework in inter-organizational communications and thereby to reduce value perception dissonances on supplier–client business relationships.Design/methodology/approach: The study was methodologically based on a...

How teachers design and implement intstructional materials to improve classroom practice

Purpose: To explore teachers’ opinions about the design and deployment of teaching materials in class, with specific focus on the implications for professional development of self-produced resources.Design/methodology/approach: A mixed methods research design involving the administration of a questionnaire to a sample of 864 teachers and the implementation of two case studies of...

Factors influencing purchase intention towards consumer-to-consumer e-commerce

Purpose: This study explores factors that influence consumer’s purchase intention at three consumer-to-consumer (C2C) e-commerce companies in Indonesia.Design/methodology/approach: 5 Expert opinions are used to determine the indicators of each factor and the Structural Equation Modelling (SEM) method is used to analyze the empirical data of  400 respondents for each company...

Improving service quality of hospital front office using an integrated Kano model and quality function deployment

Purpose: The aims of this study are twofold: first, it attempts to investigate service attributes in a hospital front office; and second, to identify strategies to improve those service attributes.Design/methodology/approach: This study used integration of Quality Function Deployment and Kano Model. The research instrument, which takes the SERVQUAL model as its starting point...

Educational videos: After the why, the how

Purpose: The introduction of educational videos into university education is an indisputable reality. Numerous scientific publications have outlined the advantages to students: flexibility, motivation, encouraging self-learning, lower costs, etc. The aim of this paper is to explore the steps required to make educational videos and highlight the need for educational institutions...

Testing invariance between web and paper students satisfaction surveys: A case study

Purpose: This paper studied the measurement invariance (MI) across web-based and paper-based surveys to evidece if both techniques of data collection can be regarded as equivalent.Design/methodology/approach: We develop a multigroup confirmatory factor analysis (MGCFA) with Maximum Likelihood Estimation to asses meassurement invariance  of the Job Diagnostic Survey (JDS) adapted...

Environmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities

Objective: Representative correlational study of Spanish Ports Authorities (PA), based on analysis of PA economic efficiency, measured using DEA Data Envelopment Analysis, and PA environmental disclosure. Data employed: environmental reports of 20 PAs examined to gain understanding of Environmental Disclosures; economic management reports of individual ports to obtain the...

Knowledge construction about port performance evaluation: An international literature analysis

Purpose: This study aims at identifying and analyzing the characteristics of international scientific research that address the literature fragment referring to the Port Performance Evaluation to identify the existence of theoretical alignment of Performance Evaluation notion, as an area of knowledge, with practical area stage, the Port Performance Evaluation.Design/Methodology...

Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective

Purpose: To assess the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the quality of the financial information available on listed companies in the UK and France.Design/methodology/approach: This research uses panel regressions to analyze the relationship between the idiosyncratic risk of stock returns and the opacity of financial...