IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v12y2020i19p8086-d422230.html
   My bibliography  Save this article

Reporting of Intellectual Capital Management Using a Scoring Model

Author

Listed:
  • Florinda Matos

    (Centre for Socioeconomic and Territorial Studies (DINÂMIA’CET-ISCTE), Instituto Universitário de Lisboa (ISCTE-IUL), 1649-026 Lisboa, Portugal)

  • Valter Vairinhos

    (ICLab-ICAA-Intellectual Capital Association, 2005-162 Santarém, Portugal and CINAV-Naval School, 2810-001 Almada, Portugal)

  • Radu Godina

    (UNIDEMI, Department of Mechanical and Industrial Engineering, NOVA School of Science and Technology, Universidade NOVA de Lisboa, 2829-516 Caparica, Portugal)

Abstract

The global transformation of the economy, driven by digital transformation and sustainability challenges, is placing its focus on the evaluation of companies’ intangible assets. Thus, if the report of those intangible assets, namely intellectual capital (IC) management, is endowed with credible metrics, recognized, and accepted, it can work as a guarantee, ensuring the reliability and sustainability of an organization. The aim of this research is to propose a data-driven Intellectual Capital Management Scoring System to be used in the auditing of the IC management of organisations. This paper presents one of the first attempts to use Path Modelling and the Partial Least Squares (PLS) Methodology, combined with Biplots, to define and validate Intellectual Capital Scoring Systems. This system relies on a model estimated using the PLS Path Modelling methodology and uses data from two independent random samples of Portuguese small and medium-sized enterprises (SMEs), which, in turn, was used to obtain two independent model estimates. The results obtained with the mentioned methodology show a good consistency both in performance and very similar parameters estimates, suggesting the validity of the associated scoring function.

Suggested Citation

  • Florinda Matos & Valter Vairinhos & Radu Godina, 2020. "Reporting of Intellectual Capital Management Using a Scoring Model," Sustainability, MDPI, vol. 12(19), pages 1-19, September.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:19:p:8086-:d:422230
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/12/19/8086/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/12/19/8086/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. John Dumay, 2014. "Reflections on interdisciplinary accounting research: the state of the art of intellectual capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1257-1264, October.
    2. Laura Trinchera & Giorgio Russolillo, 2010. "On the use of Structural Equation Models and PLS Path Modeling to build composite indicators," Working Papers 30-2010, Macerata University, Department of Studies on Economic Development (DiSSE), revised Oct 2010.
    3. Ana Alvarenga & Florinda Matos & Radu Godina & João C. O. Matias, 2020. "Digital Transformation and Knowledge Management in the Public Sector," Sustainability, MDPI, vol. 12(14), pages 1-24, July.
    4. Anak Agung Gde Satia Utama & Reza Renaldi Mirhard, 2016. "The Influence of Sustainability Report Disclosure as Moderating Variable towards the Impact of Intellectual Capital on Company's Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1262-1269.
    5. Martín-de Castro, Gregorio & Delgado-Verde, Miriam & Navas-López, José E. & Cruz-González, Jorge, 2013. "The moderating role of innovation culture in the relationship between knowledge assets and product innovation," Technological Forecasting and Social Change, Elsevier, vol. 80(2), pages 351-363.
    6. Chihcheng Lo & Chunhsien Wang & Yi-Chun Chen, 2020. "The Mediating Role of Intellectual Capital in Open Innovation in the Service Industries," Sustainability, MDPI, vol. 12(12), pages 1-12, June.
    7. Gregorio Martín-de-Castro & Miriam Delgado-Verde & Pedro López-Sáez & José Navas-López, 2011. "Towards ‘An Intellectual Capital-Based View of the Firm’: Origins and Nature," Journal of Business Ethics, Springer, vol. 98(4), pages 649-662, February.
    8. Lúcia Lima Rodrigues & Francisca Tejedo-Romero & Russell Craig, 2017. "Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(1), pages 1-29, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Afdol Muftiasa & Lili Adi Wibowo & Ratih Hurriyati & Agus Rahayu, 2023. "Intellectual Capital and Firm Performance within Telecommunications Industry during the New Normal Era," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 26(1), pages 126-144, March.
    2. Tomasz Sierotowicz, 2022. "Sources of Intellectual Capital Acquisition," Sustainability, MDPI, vol. 14(18), pages 1-21, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hansen, Eric & Rasmussen, Casper Claudi & Nybakk, Erlend, 2017. "Recessionary period activities in forest sector firms: Impacts on innovativeness," Journal of Forest Economics, Elsevier, vol. 28(C), pages 80-86.
    2. Ghadah Lafi Alharbi & Monira Essa Aloud, 2024. "The effects of knowledge management processes on service sector performance: evidence from Saudi Arabia," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-19, December.
    3. Alberto Cerezo-Narváez & Andrés Pastor-Fernández & Manuel Otero-Mateo & Pablo Ballesteros-Pérez, 2022. "The Influence of Knowledge on Managing Risk for the Success in Complex Construction Projects: The IPMA Approach," Sustainability, MDPI, vol. 14(15), pages 1-30, August.
    4. Dolores Gallardo-Vázquez & Luis Enrique Valdez-Juárez & José Luis Lizcano-Álvarez, 2019. "Corporate Social Responsibility and Intellectual Capital: Sources of Competitiveness and Legitimacy in Organizations’ Management Practices," Sustainability, MDPI, vol. 11(20), pages 1-29, October.
    5. Latukha, M. & Veselova, A. & Selivanovskikh, L. & Artukh, E. & Mitskevich, E., 2016. "Re-thinking the role of talent management in a firm’s performance: Talent management practices and absorptive capacity," Working Papers 6442, Graduate School of Management, St. Petersburg State University.
    6. Ester Guijarro & Cristina Santadreu-Mascarell & Beatriz Blasco-Gallego & Lourdes Canós-Darós & Eugenia Babiloni, 2021. "On the Identification of the Key Factors for a Successful Use of Twitter as a Medium from a Social Marketing Perspective," Sustainability, MDPI, vol. 13(12), pages 1-15, June.
    7. Cegarra-Navarro, Juan-Gabriel & Reverte, Carmelo & Gómez-Melero, Eduardo & Wensley, Anthony K.P., 2016. "Linking social and economic responsibilities with financial performance: The role of innovation," European Management Journal, Elsevier, vol. 34(5), pages 530-539.
    8. Jianying Xiao & Lixin Han & Hui Zhang, 2022. "Exploring Driving Factors of Digital Transformation among Local Governments: Foundations for Smart City Construction in China," Sustainability, MDPI, vol. 14(22), pages 1-16, November.
    9. Héctor Cuevas-Vargas & Héctor Abraham Cortés-Palacios & Cid Leana-Morales & Eduardo Huerta-Mascotte, 2022. "Absorptive Capacity and Its Dual Effect on Technological Innovation: A Structural Equations Model Approach," Sustainability, MDPI, vol. 14(19), pages 1-18, October.
    10. Hong Jiang & Wentao Liu & Lili Jia, 2019. "How Humble Leadership Influences the Innovation of Technology Standards: A Moderated Mediation Model," Sustainability, MDPI, vol. 11(19), pages 1-20, October.
    11. Hamza Cherkaoui Rhazouani & Jihane Chouay & Hassan El Aissaoui & Hamid Ait Lemqeddem, 2023. "Digitalisation et le Nouveau Management Public," Post-Print hal-04246269, HAL.
    12. Cheng, Colin C.J. & Krumwiede, Dennis, 2017. "What makes a manufacturing firm effective for service innovation? The role of intangible capital under strategic and environmental conditions," International Journal of Production Economics, Elsevier, vol. 193(C), pages 113-122.
    13. Pavel Krpálek & Kateřina Berková & Andrea Kubišová & Katarína Krpálková Krelová & Dagmar Frendlovská & Daniela Spiesová, 2021. "Formation of Professional Competences and Soft Skills of Public Administration Employees for Sustainable Professional Development," Sustainability, MDPI, vol. 13(10), pages 1-17, May.
    14. Adriana Tiron-Tudor & Rares Hurghis & Ramona Lacurezeanu & Lucia Podoaba, 2020. "The Level of European Companies’ Integrated Reports Alignment to the Framework: The Role of Boards’ Characteristics," Sustainability, MDPI, vol. 12(21), pages 1-16, October.
    15. McDowell, William C. & Peake, Whitney O. & Coder, LeAnne & Harris, Michael L., 2018. "Building small firm performance through intellectual capital development: Exploring innovation as the “black box”," Journal of Business Research, Elsevier, vol. 88(C), pages 321-327.
    16. Christian Omobhude & Shih-Hsin Chen, 2019. "The Roles and Measurements of Proximity in Sustained Technology Development: A Literature Review," Sustainability, MDPI, vol. 11(1), pages 1-30, January.
    17. An, Yi & Davey, Howard & Eggleton, Ian R.C. & Wang, Zhuquan, 2015. "Intellectual capital disclosure and the information gap: Evidence from China," Advances in accounting, Elsevier, vol. 31(2), pages 179-187.
    18. Ana Sofia Lopes & Ana Sargento & Joana Farto, 2023. "Training in Digital Skills—The Perspective of Workers in Public Sector," Sustainability, MDPI, vol. 15(13), pages 1-18, July.
    19. Stefania Veltri & Romilda Mazzotta, 2016. "The Association of Board Composition, Intellectual Capital and Firm Performance in a High Ownership Concentration Context: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 317-317, September.
    20. Barasa, Laura & Knoben, Joris & Vermeulen, Patrick & Kimuyu, Peter & Kinyanjui, Bethuel, 2017. "Institutions, resources and innovation in East Africa: A firm level approach," Research Policy, Elsevier, vol. 46(1), pages 280-291.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:12:y:2020:i:19:p:8086-:d:422230. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.