Intangible Capital

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 92)

Dialogic leadership in learning communities

Purpose: The objective of this paper is to present and discuss the findings obtained in three Learning Communities with regards to the processes of creation, development and consolidation of the dialogic leadership. In the analysis, the role of the different community members of the school organisation is included. Design/methodology/approach: A review of the scientific...

A participatory organization: The Mondragon group

Purpose: Focusing on the objectives that have emerged participatory organizations, is intended to show the similarities and differences with participatory development applicable in Mondragon. Changes in the traditional rules of the Group in order to access internationalization processes and competitiveness in the global market, are considered in some studies as a lost of its...

Managing Interactive communications with Employee: The effects oh social presence cues, personalization, and the speed of feedback

Purpose: Increasingly, organizations are more aware that business success is achieved with constant and energetic work of all their members. Aspects such as the commitment and motivation are crucial. This paper refers to the increasing need for increasing the use of online communication channels to more effectively manage relationships among their employees. Design/methodology...

Process innovation in tourism management: A review of the literature

Purpose: Identifying gaps in the academic literature regarding three great management topics: Process Innovation, Tourism Management and Process Innovation in Tourism Management in order to establish the conceptual framework and identify future lines of research. Design/methodology: For this research, a systematic review was conducted on items obtained from accredited databases...

What do we know about rubrics used in higher education?

Purpose: In this paper we compare the search strategies and the results of three recent literature reviews on the rubrics use in education. With all this we aim to identify what is known, what it is not known yet and if there is material to launch a new literature review right now.Design/methodology/approach: Comparative analysis of three recen literature reviews and systematic...

Financial and economic analysis of gazelle firms in Central Catalonia

Purpose: The present study reflects the financial and economic analysis of gazelle firms in Central Catalonia. Gazelle firms are considered as drivers of the economy of a territory. We are therefore interested in examining the financial health of these firms during the analyzed period. The study classifies these companies and presents the main economic and financial indicators in...

Cooperative principles intangible capital as to the challenges of cooperative

Purpose: Valuation of cooperative principles as a competitive advantage in the cooperative sector agribusiness.Design/methodology: Application of the theoretical framework of intangibility to cooperative principles promulgated by the ACI and recovery of the same pair a quantitative and qualitative study on the concepts presented.Findings: We propose an enhancement of cooperative...

Redesigning work in university classrooms: factors related to satisfaction in engineering and business administration students

Purpose: We analyze how it affects the teaching model to motivational potential of the course and student satisfaction. Design/methodology: Using structural equation modeling (SEM) has analyzed data from a cross-section (2008, 2009 and 2010) of 535 students of industrial engineering and business administration, a Spanish public university.Findings: The results, using a validated...

Economic Analysis Financial Catalan wine sector

Purpose: The present study reflects the economic and financial analysis of major wine production firms in Catalonia 2008-2012. The wine industry is considered to be a strategic sector within Catalan agribusiness considered the to be first food cluster in Europe according to the Stockholm clusters observatory School of Economics. The study positions these Catalan industries and...

Analysis of the statutory changes to adapt the share capital reimbursement regime to the co-operative accounting standards

Purpose: The objective of this study is to analyze the changes made in the co-operative Statutes to adapt the share capital and which have been the economic effects of this adaptation to the economic and financial situation of the co-operatives. Design/methodology/approach: To conduct the study we asked for the Statutes and the financial statements of the co-operatives, for the...

Which companies have better weathered the crisis, family firms or non family firms?

Purpose: In this study we have analyzed the evolution of the economic and financial structure of family and non-family Catalan firms in a context of a deep economic crisis. The aim of this study is to answer two main questions: identify which characteristics differentiate family firms from non-family firms, and test if these characteristics have allowed them to better weather the...

Common traits of successful start up in Catalonia companies

Purpose: This present work is the first part of an investigation made by the Companies Assessment Commission in the Associació Catalana de Comptabilitat i Direcció (ACCID), the aim of this paper is to analyze the key success in the start up companies. Specifically we are going to analyze the financial factors in the Catalonian start up companies created in the last five year...

Levels in the evolution of continuous improvement: A multiple case study

Purpose: The evolution model of continuous improvement is at an intermediate stage of development. Previous research had been raised and validated levels and behaviors of continuous improvement. However, there is no clear relationship between levels, routines in terms of group of behaviours, and enablers. We propose a differentiated conceptual definition for facilitators and for...

Impact of family-friendly HRM policies in organizational performance

Purpose: The aim of this paper is to analyze the impact of family-friendly HRM policies in the perception of workers and their organizational performance. Design/methodology/approach: The authors have conducted a review of the major research related to work-family conflict and family-friendly HRM policies to overcome this conflict, to draw conclusions about its impact on worker...

Process of servitization in the publishing industry: The role of new business models

Purpose: The purpose of this article is to analyze the orientation of the publishers to incorporate services and the level of their integration into the company structure. Additionally, the role of new business models in the process is analysed. To this end, this research aims to validate two scales of important variables related to the servitization process: Orientation towards...

Teaching in service systems: new challenges through Services Science Management and Engineering

Purpose: Services dominate developed societies. The deployment of these processes has contributed servitization, adding services to products traditionally offered by the company. Thus, the aim of this paper is to link the services development and servitization with instruction needs in this area and to analyze the educational experiences in Science, Management and Engineering...

Workforce contracting and performance in knowledge intensive services: An intellectual capital view

Purpose: The performance of service activities of manufacturing companies, in the same way as those of knowledge-intensive services can be affected by the hiring of labor used in them. We study the impact of the use of contingent work (temporary and autonomous) on labor productivity in enterprises of knowledge-intensive services. To develop hypotheses, from the theoretical point...

Servitization: An esential tool on future media firms management

Object: This paper analyses the relationship between adaptation and servitization with absorptive capacity as mediating variable in local media companies. The study focus such relationship within the use of CRM (Customer Relationship Management) systems in those companies. Results show that low levels of absorptive capacity of the companies are related not only to technological...

Towards servitization in the management of occupational safety

Purpose: This article aims to examine the relationship between occupational accidents and the type of occupational safety resources that the company implements. Design/methodology/approach: Using a sample of 4750 firms gathered from the National Survey of Safety Management and Health Enterprises (ENGE) for 2009, we first carried out a descriptive analysis of the data, and second...

Methods and techniques facilitators of co-creation innovation in master programs for postgraduate market

Purpose: The main objective of this paper is to propose methods and techniques for successfully implementing an innovative project based on the paradigm of co -creation innovation for the postgraduate market. This is intended to provide universities the way to a successful innovation policy in its masters programs which are understood as a product-service binomial. Design...

The mediator role of learning between leadership and employee fullfilment

Purpose: Built upon the perspective of Total Quality Management on sport organizations, this paper seeks to provide the scarce existent literature with an alternative to the classical relationships between constructs. Specifically, we proposed a direct relationship between Visionary Leadership and Employee Fulfillment and that this relation is mediated by Organizational Learning...

Validation of the work characteristics scales applied to educational university environments

Purpose: Present the adaptation of Job Diagnostic Survey (JDS) as a diagnostic tool in teaching methods in university classrooms and check the reliability and validity of the scales of the JDS model adapted to teaching, as well as its factor structure.Design/methodology/approach: We analyzed the data from a sample with 149 students from the faculty of business administration, a...

The capital budgeting process: A methodological approach based on financial and intellectual value creation

Purpose: This paper aims to develop a novel capital budgeting method to improve the quality of the appraisal process for productive investments by decomposing the total value that is created by the new assets into two components: financial value and nonfinancial capital value, the latter stemmed from the intellectual capital of the firm.Design/methodology/approach: This paper...

Managing knowledge in organizations: Past, present and future

Purpose: The aim is to offer a complete vision of knowledge management analyzing the past and present, and identifying new lines of research in the area. Design/methodology/approach: We have realized an exhaustive bibliographic review of more than 100 references. Around 72 per cent of them are indexed in the Social Science Citation Index. Findings and Originality/value: We expose...

Investment in no tangible compensation for the work-family balance

Purpose: The economic crisis that has affected since 2008 requires greater attention to the costs of the company with consequences sometimes negative for workers. With a palliative effect, you can apply remuneration policies tailored to the needs of people and what they consider important well adapted to their current social and economic reality. This research focuses on this...