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A qualitative analysis of intellectual capital in social service non-profit organisations: A theory–practice divide

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  • Kong, Eric
  • Ramia, Gaby

Abstract

The paper contributes to debates on non-profit strategy, first by arguing that intellectual capital (IC) can be utilised as a non-profit strategic management conceptual framework and second by highlighting nuances in the meaning and significance of IC. In responding to the public management agendas of government, non-profit organisations (NPOs) have had to commercialise their strategies. On the basis of data from in-depth interviews with 35 senior non-profit managers across 22 large Australian social service non-profit organisations (SSNPOs), the analysis confirms that IC assists SSNPOs in managing the social–commercial divide, but that managers' understandings of the IC concept are often different to those contained in the IC literature. IC scholars suggest that IC is synergetic with its components being inter-dependent. The managers perceived that very few inter-relationships existed between IC components. Implications of the theory—practice divide for non-profit strategy are discussed. Research limitations and future research direction are presented in the paper.

Suggested Citation

  • Kong, Eric & Ramia, Gaby, 2010. "A qualitative analysis of intellectual capital in social service non-profit organisations: A theory–practice divide," Journal of Management & Organization, Cambridge University Press, vol. 16(5), pages 656-676, November.
    • Handle: RePEc:cup:jomorg:v:16:y:2010:i:05:p:656-676_00
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    Cited by:

    1. Laura Girella & Paola Dameri, 2019. "Putting integrated reporting where it was not: The case of the not-for-profit sector," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 111-140.
    2. Rosa Dayanna & Rua Orlando Lima, 2020. "Relationship Marketing and Intangible Resources: The Mediating Effect of Loyalty," Review of Marketing Science, De Gruyter, vol. 18(1), pages 117-143, September.
    3. Partiwi Dwi Astuti & Luh Kade Datrini & Anis Chariri, 2023. "Understanding the Antecedents and Consequences of Sustainable Competitive Advantage: Testing Intellectual Capital and Organizational Performance," Economies, MDPI, vol. 11(4), pages 1-14, April.

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