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)

Social capital development of college students through online social networks

Purpose: To understand how online social networks promote social capital development of college students. Design/methodology/approach: Qualitative and ethnographic, studied during an academic semester (5 months) the case of a group of 21 university students of Information Technology Management from a private school in Mexico. Was used participant observation, through Facebook...

A theoretical model about the double strategic fit of the HRM strategy: Employees’ perceptions as connector between formulated and implemented HR practices

Purpose: Considering inconsistent results in the literature about the HRM-performance relationship, this study discusses the association between both variables from a process perspective. To do so, the paper proposes a theoretical model that differentiates between the intended double fit (vertical and horizontal fit) and the real fit achieved in the HR practices implementation...

The defining attributes of a luxury brand for consumers

Purpose: The aim of this research is to deepen the knowledge about luxury consumption from the paradigm of symbolic consumption through a holistic and multidimensional vision, allowing us to see and understand the perceptions of university consumers.Design/methodology: A literature review of the construct of a luxury brand is performed as part of the theoretical framework, before...

Importance of intellectual capital disclosure in Spanish universities

Purpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital.Design/methodology/approach: In this study we developed a questionnaire which was sent to members of the Social Councils of Spanish public...

Centres that respond to today's educational challenges involving school community: Two case studies

Purpose: Explore current forms of involvement between schools and their school communities that prove to be satisfactory.Design/methodology/approach: Are carried out two case studies in two innovative schools, following the model of qualitative research, performing participant observation, interviews, and discussions with the individuals involved.Findings and Originality/value...

Los atributos definitorios de una marca de lujo para los consumidores

Objeto: El propósito de esta investigación es ahondar en el consumo del lujo desde el paradigma del consumo simbólico a través de una visión holística y multidimensional que nos permita contemplar su complejidad y conocer las percepciones de los consumidores universitarios.Diseño/metodología/enfoque: En el marco teórico se lleva a cabo una revisión bibliográfica del constructo de...

Barriers and facilitators of the TPM implementation

Purpose: TPM (Total Productive Maintenance) is difficult to implement. This article attempts, through the analysis of existing literature, approach to this difficulty and provide an analysis to advance their knowledge.Design/methodology/approach: The literature review was conducted through analysis of 44 publications on TPM, extracted from databases chosen for their reputation in...

Knowledge creation in organizations through learning

Purpose: There is an extensive literature which associates organizational learning with creation of knowledge, but models that relate organizational learning constructs and learning organization with the creation of knowledge are not found. The aim of this paper is to present a model of creation and knowledge transfer are based learning in organizations. Design / methodology...

Business and local development: Training as a basic factor to guide the entrepreneur

Purpose: The present article is a report that begins with a review of the main local development theories in order to go into the entrepreneur and entrepreneurial promotion in rural areas as a local progress boost. Also, we study the influence of the entrepreneur personal factors (experience, location…) in companies setting-up, and how the education level (in a broadly definition...

Building engineers' training in construction companies in the Castilla-La Mancha autonomous community. Its influence on job satisfaction

Purpose: This paper explores training activities for building engineers, working as site managers, carried out by construction companies in the Autonomous Community of Castilla-La Mancha. It also examines the effect of training on job satisfaction. Design/methodology/approach: A qualitative methodology has been applied, by means of 34 semi-structured interviews to 34 building...

Empirical study about the effects of the application of IAS 32 in Cooperatives

Purpose: The application of IAS 32 in co-operatives has generated an important controversy in recent years. Until now, various works have tried to predict the possible effects of its application. This paper intends to analyze the impact of the first application of IAS 32 on the co-operative sector. Design/methodology/approach: To perform this analysis, a sample of 98 cooperatives...

Economic and financial analysis sector catalan meat

Purpose: This work is intended to reflect the economic and financial situation of the Catalan meat companies during the period 2007-2011, by analyzing data from their financial statements, in order to diagnose the health of the corporate Catalan meat sector. The study also performed a descriptive analysis of the entities that make up the Catalan meat companies and their position...

The defining attributes of a luxury brand for consumers

Purpose: The aim of this research is to deepen the knowledge about luxury consumption from the paradigm of symbolic consumption through a holistic and multidimensional vision, allowing us to see and understand the perceptions of university consumers.Design/methodology: A literature review of the construct of a luxury brand is performed as part of the theoretical framework, before...

Importance of intellectual capital disclosure in Spanish universities

Purpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital.Design/methodology/approach: In this study we developed a questionnaire which was sent to members of the Social Councils of Spanish public...

The profitability of companies offering services to seniors: Comparative study of nursing homes and services at home

Purpose: We considered two objectives; on one hand, to analyze the effectiveness and efficiency of enterprises, the purpose of which is to provide services to the elderly. On the other hand, examine whether the enactment of law 39/2006, has meant a change in the profitability of the companies.Design/methodology/approach: We study the accounting behaviour of companies that have...

The venture capital contract and the institutional theory in a Spanish setting

Purpose: This paper examines the principles of the Institutional Theory in order to increase the understanding of the contractual covenants that Spanish Venture Capital Firms use in their relationship with the portfolio companies.Design/methodology/approach: The study is based on the data obtained by means of a postal survey addressed to the 70 Spanish VCF registered in the ASCRI...

Analysis of the determinants of CSR disclosure in Spanish listed companies

Purpose: This paper aims to analyse in depth the determinants of disclosure of corporate social activities. In particular, it is focused on a barely considered factor: ownership structure.Design/methodology/approach: Using a sample of Spanish listed companies in 2008 we employed a OLS model to analyse how the identity of the largest shareholder as well as other firm...

Basic principles of knowledge management and its application to the industrial company in tactical operations of maintenance and operational exploitation: A qualitative study

Purpose: Although knowledge and its management is, and has been, studied in depth, particularly since the 90’s decade of the past century, especially for the strategic management, innovation, trade, or business administration, there are still many questions on how it articulates or transfers and the barriers to its management, especially when we talk about internal tactical...

Principios básicos de la gestión del conocimiento y su aplicación a la empresa industrial en sus actividades tácticas de mantenimiento y explotación operativa: Un estudio cualitativo

Objeto: Aunque el conocimiento y su gestión es, y ha sido, estudiado en profundidad, especialmente desde la década de los 90 del siglo pasado, sobre todo para la gestión estratégica, innovación, comercio, o administración de las empresas, todavía quedan muchos interrogantes en cómo se articula o se transfiere y las barreras para su gestión, principalmente cuando hablamos de las...

Analysis of equal gender opportunity in science and technology: The professional careers of women scientists and technologists

Object: To analyze gender equality in the field of Science and Technology with the aim of determining the work trajectory of women scientists as well as the main difficulties that they have faced in their professional careers regarding promotion, pay and work-family balance. Moreover, the situation of women scientists in other countries is also analyzed. The results confirm the...

Analysis of open innovation communities from the perspective of Social Network Analysis

Purpose: Open innovation represents an emergent paradigm by which organizations make use of internal and external resources to drive their innovation processes. The growth of information and communication technologies has facilitated the emergence of online open innovation communities which allow a direct contact with customers and users. The aim of this work consists of...

Voluntary disclosures of intangible assets and legitimization: The production industry of olive oil

Purpose: The aim of this paper is to analyze whether the decision to disclose intangible assets could be explained by Institutional Theory. Our interest is to provide evidence of his interpretative capacity through an empirical study applied to the olive oil mill industry. Design/methodology/approach: We used a mixed methodological design that combines quantitative and...

Impact of the law for effective equality between women and men in the content of collective bargaining in Andalusian construction sector

Purpose: This article analyzes the contents of the Fourth General Construction Agreement 2007-2011 and Provincial Collective Agreements of the region of Andalusia in order to understand the impact of the Law 3 / 2007 for Effective Equality between Women and Men in collective bargaining in construction sector.Design/methodology: It has been compiled and analyzed the contents of...

The effect of quantity and quality of education on innovation

Purpose: This research attempts to determine, empirically and for a large sample of countries, which kind of educational variables can better explain technological innovation processes, approximated by the number of patents per capita. To do this, we use a model that explains the innovative capacity of the countries employing six educational variables: two quantitative variables...