期刊文献+
共找到7篇文章
< 1 >
每页显示 20 50 100
Evaluating and Measuring Relational Capital by Defining Knowledge
1
作者 Raffaele Trequattrini Giuseppe Russo Rosa Lombardi 《Journal of Modern Accounting and Auditing》 2013年第3期392-397,共6页
As we are in the knowledge economy, the main purpose of this research is to define the value of relational capital by measuring it with an innovative model. To this end, this paper will explain the meaning of intellec... As we are in the knowledge economy, the main purpose of this research is to define the value of relational capital by measuring it with an innovative model. To this end, this paper will explain the meaning of intellectual capital (human capital, structural capital, and relational capital) in the field of knowledge economy and what relational capital is and how we can measure its value. The research is qualitative in nature and was developed through the study of the international literature. The research presents some theoretical evidences that permit defining a method for the evaluation of relational capital. In this direction, the above method will need to have some integration in the future research. Moreover, this approach should consider some empirical evidences to establish the practical value of the method. In fact, the method presented encourages debate and a critical attitude towards the evaluations of relational capital and intellectual capital. 展开更多
关键词 relational capital intellectual capital EVALUATION PERFORMANCE KNOWLEDGE
下载PDF
Relational Capital and Open Innovation: Two Cases of Successful Italian Companies
2
作者 Attilio Mucelli Carlo Marinoni 《Journal of Modern Accounting and Auditing》 2011年第5期474-486,共13页
Praxis and doctrine agree on the importance of innovation for the competitiveness and profitability of the firm. Innovation is considered as a leverage to start a virtuous circle that improves company performance and,... Praxis and doctrine agree on the importance of innovation for the competitiveness and profitability of the firm. Innovation is considered as a leverage to start a virtuous circle that improves company performance and, consequently, reduce financial constraints for its development. Being creative is definitely the first mechanism that leads to innovation. Creativity spreads from both the individuals that work in the firm and from the social processes and contextual factors that characterize individual relationships within the company. Relational capital is the second mechanism that brings innovation. Relationships with clients, suppliers, competitors, producers of complementary products, public and private research institutions provide creative elements that, once screened, give rise to innovation. The first mechanism requires the firm to be creative on its own as innovations come directly from within the organization ("closed innovation" model). In the second, the firm must get in touch with potentially innovative idea~ coming from outside ("open innovation" model). Doctrine and praxis point out that firms, which do not stop at the first mechanism of innovation, turn out to be more innovative. The paper is structured as follows. In the first part, a theoretical framework is provided, describing the main findings, in the literature, in terms of relationships among innovation, creativity and relational capital. The second part is based on the analysis of two case studies. The first case (Coswell), the very different degree of success (in terms of generated income) of its products seems to be tightly related on how much "relational capital" is "inside" the innovation. In the second case (Pastificio Rana) shows that innovation resulting from relational capital allows the company to excel against its far bigger and financially superior competitors. 展开更多
关键词 intangible assets relational capital INNOVATION case study analysis
下载PDF
Intellectual Capital in Knowledge Management Organizations
3
作者 Salwa Alhamoudi 《Economics World》 2023年第4期178-186,共9页
This paper templet is copyright by Global Conference on Business and Social Science organized by Global Academy of Training&Research(GATR)Enterprise.Intellectual capital and knowledge are the most important assets... This paper templet is copyright by Global Conference on Business and Social Science organized by Global Academy of Training&Research(GATR)Enterprise.Intellectual capital and knowledge are the most important assets of most organizations to ensure that determined or intended strategies can be implemented.The resource-based view of the firm considers the firm as a bundle of tangible resources,intangible resources,and organisational capabilities.An effective IC refers to the critical issues of organisational adaptation,survival and competence in the face of discontinuous environmental change.KM is essential for retaining employees’knowledge within a firm by using appropriate technology and tools to capture and store the knowledge residing in the minds of its employees,so it can be easily shared and reused.There is a growing realisation of the importance of the development and understanding of theory for both Intellectual Capital and Knowledge Management in relation to guide the successful development of Knowledge Management Organisations.This study is fundamental because it will provide the whole picture about the different levels of knowledge;individual,group and organizational,which express internal knowledge(formal and informal knowledge)and external knowledge such as customers and suppliers.The aim of this study is addressed some of the gaps in Intellectual Capital literature.It is necessary to investigate the interactions between IC components in Knowledge management organizations,which include human capital(HC),Organizational capital(OC),and Relational capital(RC).This is important in order to discover the extent to which these factors work together to achieve a network’s knowledge management in organization. 展开更多
关键词 knowledge management intellectual capital human capital organization capital relational capital
下载PDF
Measuring Audit Firms' Intellectual Capital as a Determinant of Audit Quality: A Suggested Model
4
作者 Amr N. Abdelrhman Khaled Z. Labib Ahmed F. Elbayoumi 《Journal of Modern Accounting and Auditing》 2014年第1期59-79,共21页
The intellectual capital is a main source of competing advantage. Many studies developed measure(s) of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of in... The intellectual capital is a main source of competing advantage. Many studies developed measure(s) of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms' intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital (human capital, structural capital, and relational capital). The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future. 展开更多
关键词 intellectual capital human capital structural capital relational capital audit quality audit firms
下载PDF
How beneficial are relational capital and technology orientation for innovation?Evidence from Mexican SMEs 被引量:3
5
作者 Edgar R.Ramírez-Solis Joan Llonch-Andreu Alberto D.Malpica-Romero 《International Journal of Innovation Studies》 2022年第1期1-10,共10页
Globally,small and medium-sized enterprises(SMEs)are engines of economic growth and job creation.After the pandemic,innovation activities have become more critical than ever as a generator of competitiveness.Therefore... Globally,small and medium-sized enterprises(SMEs)are engines of economic growth and job creation.After the pandemic,innovation activities have become more critical than ever as a generator of competitiveness.Therefore,we need to better understand the factors that lead to innovation in SMEs.This study aims to analyze the role of relational capital and technology orientation in innovation to appreciate its final impact on firm performance.The main results reveal a strong positive effect of relational capital on innovation,but the effect is not so strong as firm performance.We also found a strong positive effect of relational capital on technology orientation.Finally,we offer some clues in the debate on technology as a source of innovation and how relational capital and technology orientation are related to a firm’s performance.The results reveal significant implications for innovation policies and relational capital strategies for SMEs. 展开更多
关键词 Strategic orientation Technology orientation relational capital INNOVATION SMES
原文传递
Green Economy, Green Capitalism and the Imperial Mode of Living: Limits to a Prominent Strategy, Contours of a Possible New Capitalist Formation
6
作者 Ulrich Brand 《Fudan Journal of the Humanities and Social Sciences》 2016年第1期107-121,共15页
Since some years, the strategy of a Green Economy as a current form of ecological modernization was proposed. The paper highlights the core issues of the concept and its structural constraints. Several constraints of ... Since some years, the strategy of a Green Economy as a current form of ecological modernization was proposed. The paper highlights the core issues of the concept and its structural constraints. Several constraints of a far-reaching realization of a Green Economy are presented, and one constraint is highlighted, i.e., the imperial mode of (production and) living. The latter gives emphasis to the continuous and largely unquestioned access to products produced by cheap labor and under environmentally problematic conditions. This mode of living, the paper argues, is also attractive among the upper and middle classed in countries with emerging economies like China. Moreover, it compares it with the concept of sustainable development which emerged some 15 years ago. Like sustainable development, proposals for a Green Economy might become "a tranquilizing dis- positive" in order to silence doubt and criticisms. However, it is argued that, despite the improbability of realizing the ambitious objectives, the Green Economy strategy might contribute to further capitalist development. Environmental issues might be integrated into the mode of production and living. However, given capitalist and imperial structures and dynamics, this will occur in highly selective and partial ways. The author calls this emerging constellation and possible new mode of development in some countries or regions of the world Green Capitalism. 展开更多
关键词 Green economy · Green capitalism · Imperial mode of living · Societal nature relations · Marxism
原文传递
Effect of Alliance Orientation on Firm Performance: An Empirical Study on High-Technology Firms in China
7
作者 Zhengping Fu Wei Peng 《Frontiers of Business Research in China》 2012年第3期375-397,共23页
Based upon the dynamic-capability view and social capital theory, this paper examines the effect of alliance orientation on firm performance. Hypotheses are tested with data collected from 195 high-tech firms in China... Based upon the dynamic-capability view and social capital theory, this paper examines the effect of alliance orientation on firm performance. Hypotheses are tested with data collected from 195 high-tech firms in China. Results show that alliance orientation has a significant and positive effect on firm performance. Moreover, market dynamism exerts a positive moderating effect on the relationship between alliance orientation and firm performance, whereas technological dynamism negatively moderates the relationship. Moreover, relational capital partially mediates the same relationship and the interaction effects of alliance orientation and market dynamism on firm performance. 展开更多
关键词 alliance orientation firm performance relational capital environmentaldynamism
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部