IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02139769.html
   My bibliography  Save this paper

An inductive typology of the interrelations between different components of intellectual capital

Author

Listed:
  • Elisabeth Albertini

    (IAE Paris - Sorbonne Business School)

Abstract

Purpose: The purpose of this study is to enhance knowledge of the full set of interrelations between intellectual capital (IC) components by providing an inductive typology of their strategic interactions. Design/methodology/approach: To answer the research question we conducted a content analysis of CEOs' letters to shareholders published by 122 companies among the 200 first companies from the Fortune Global 500 from 2008 to 2012. Findings: The results show that these three IC components interact with each other around the central position held by relational and structural capital. Our findings underline the evolution of these interrelations over the period studied suggesting a strategic use of an IC components' framework according to the economic context faced by a company. Research limitations/implications: The study is based on the CEOs' letters that might limit the generalization of the findings. Nonetheless, this research highlights a full and fruitful set of interrelations between IC components providing a business practices-oriented typology. Practical implications-This study provides deep insights into the interrelations between IC components that can significantly help managers to identify the strategic connections between IC dimensions. Originality/value-This study contributes to the literature by expanding the actual academic classification of IC to five clusters of components. This research highlights that relational capital interacting with structural capital holds a central position in companies' business strategy.

Suggested Citation

  • Elisabeth Albertini, 2016. "An inductive typology of the interrelations between different components of intellectual capital," Post-Print hal-02139769, HAL.
    • Handle: RePEc:hal:journl:hal-02139769
    DOI: 10.1108/MD-09-2015-0425
    Note: View the original document on HAL open archive server: https://hal.science/hal-02139769
    as

    Download full text from publisher

    File URL: https://hal.science/hal-02139769/document
    Download Restriction: no
    File URL: https://libkey.io/10.1108/MD-09-2015-0425?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Gautam Ray & Jay B. Barney & Waleed A. Muhanna, 2004. "Capabilities, business processes, and competitive advantage: choosing the dependent variable in empirical tests of the resource‐based view," Strategic Management Journal, Wiley Blackwell, vol. 25(1), pages 23-37, January.
    2. Iain Davies, 2009. "Alliances and Networks: Creating Success in the UK Fair Trade Market," Journal of Business Ethics, Springer, vol. 86(1), pages 109-126, April.
    3. Elisabeth Albertini, 2014. "A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies," Post-Print halshs-01897681, HAL.
    4. Erika Hayes James, 2000. "Race-Related Differences in Promotions and Support: Underlying Effects of Human and Social Capital," Organization Science, INFORMS, vol. 11(5), pages 493-508, October.
    5. Ruth Hidalgo & Emma García-Meca & Isabel Martínez, 2011. "Corporate Governance and Intellectual Capital Disclosure," Journal of Business Ethics, Springer, vol. 100(3), pages 483-495, May.
    6. Cristina Chaminade & Hanno Roberts, 2003. "What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 733-751.
    7. Joel Amernic & Russell Craig, 2013. "Leadership Discourse, Culture, and Corporate Ethics: CEO-speak at News Corporation," Journal of Business Ethics, Springer, vol. 118(2), pages 379-394, December.
    8. Robert Isaac & Irene Herremans & Theresa Kline, 2010. "Intellectual Capital Management Enablers: A Structural Equation Modeling Analysis," Journal of Business Ethics, Springer, vol. 93(3), pages 373-391, May.
    9. J. David Osborne & Charles I. Stubbart & Arkalgud Ramaprasad, 2001. "Strategic groups and competitive enactment: a study of dynamic relationships between mental models and performance," Strategic Management Journal, Wiley Blackwell, vol. 22(5), pages 435-454, May.
    10. repec:cai:popine:popu_p1998_10n1_0095 is not listed on IDEAS
    11. Kira Kristal Reed & Michael Lubatkin & Narasimhan Srinivasan, 2006. "Proposing and Testing an Intellectual Capital‐Based View of the Firm," Journal of Management Studies, Wiley Blackwell, vol. 43(4), pages 867-893, June.
    12. Mark A. Youndt & Mohan Subramaniam & Scott A. Snell, 2004. "Intellectual Capital Profiles: An Examination of Investments and Returns," Journal of Management Studies, Wiley Blackwell, vol. 41(2), pages 335-361, March.
    13. Cédric Lesage & Heidi Wechtler, 2012. "An Inductive Typology of Auditing Research," Post-Print hal-00710745, HAL.
    14. N/A, 2004. "Index for 2004," European Union Politics, , vol. 5(4), pages 511-512, December.
    15. Shipilov, Andrew & Danis, Wade, 2006. "TMG Social Capital, Strategic Choice and Firm Performance," European Management Journal, Elsevier, vol. 24(1), pages 16-27, February.
    16. Helena Yli‐Renko & Erkko Autio & Harry J. Sapienza, 2001. "Social capital, knowledge acquisition, and knowledge exploitation in young technology‐based firms," Strategic Management Journal, Wiley Blackwell, vol. 22(6‐7), pages 587-613, June.
    17. Elisabeth Albertini, 2014. "A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies," Journal of Business Ethics, Springer, vol. 121(2), pages 233-254, May.
    18. Vijaya Murthy & Jan Mouritsen, 2011. "The performance of intellectual capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(5), pages 622-646, June.
    19. Irene Herremans & Robert Isaac & Theresa Kline & Jamal Nazari, 2011. "Intellectual Capital and Uncertainty of Knowledge: Control by Design of the Management System," Journal of Business Ethics, Springer, vol. 98(4), pages 627-640, February.
    20. Cã‰Dric Lesage & Heidi Wechtler, 2012. "An Inductive Typology of Auditing Research," Contemporary Accounting Research, John Wiley & Sons, vol. 29(2), pages 487-504, June.
    21. 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.
    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. Currie, Denise & McCracken, Martin & Venter, Katharine, 2022. "Avoiding the vicious cycle, engendering the virtuous circle: Understanding the interaction of human, social and organizational capitals in non-profit and voluntary organizations," Journal of Business Research, Elsevier, vol. 152(C), pages 17-28.
    2. Filomena Izzo & Viktoriia Tomnyuk & Giuseppe Varavallo, 2020. "Intellectual Capital and Company Performance: Evidence from European FinTech Companies," International Business Research, Canadian Center of Science and Education, vol. 13(6), pages 1-34, June.
    3. Aisha Abdalla Al Mahjob Jamal, 2021. "Intellectual Capital and its Reflection on Quality of Productivity," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(12), pages 1-67, July.

    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. Elisabeth Albertini & Fabienne Berger-Remy, 2019. "Intellectual Capital and Financial Performance: A Meta-Analysis and Research Agenda," Post-Print hal-02139763, HAL.
    2. 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.
    3. 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.
    4. Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.
    5. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    6. Colakoglu, Saba & Yamao, Sachiko & Lepak, David P., 2014. "Knowledge creation capability in MNC subsidiaries: Examining the roles of global and local knowledge inflows and subsidiary knowledge stocks," International Business Review, Elsevier, vol. 23(1), pages 91-101.
    7. Xin Long Xu & Hsing Hung Chen & Rong Rong Zhang, 2020. "The Impact of Intellectual Capital Efficiency on Corporate Sustainable Growth-Evidence from Smart Agriculture in China," Agriculture, MDPI, vol. 10(6), pages 1-15, June.
    8. Melinda Timea FÜLÖP & Mirela-Oana PINTEA, 2014. "Effects Of The New Regulation And Corporate Governance Of The Audit Profession," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 545-554, July.
    9. Meijerink, Jeroen & Bondarouk, Tanya, 2018. "Uncovering configurations of HRM service provider intellectual capital and worker human capital for creating high HRM service value using fsQCA," Journal of Business Research, Elsevier, vol. 82(C), pages 31-45.
    10. von den Driesch, Till & Eva Susanne da Costa, Maika & Christina Flatten, Tessa & Brettel, Malte, 2015. "How CEO experience, personality, and network affect firms' dynamic capabilities," European Management Journal, Elsevier, vol. 33(4), pages 245-256.
    11. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
    12. Ortiz García Navas, Beatriz & Donate Manzanares, Mario Javier & Guadamillas Gómez, Fátima, 2019. "Social capital as a theoretical approach in Strategic Management," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    13. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
    14. Vivien Beattie & Robin Roslender & Sarah Jane Smith, 2013. "Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 19-52.
    15. Jeanne Amar & Samira Demaria & Sandra Rigot, 2019. "What motivates CAC 40 companies to disclose information on climate-related financial risks?," Post-Print halshs-02407125, HAL.
    16. 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.
    17. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants," OSF Preprints g73w5, Center for Open Science.
    18. Lui, Ariel K.H. & Lo, Chris K.Y. & Ngai, Eric W.T. & Yeung, Andy C.L., 2023. "A tough pill to swallow? The lessons learned from mandatory RFID adoption," International Journal of Production Economics, Elsevier, vol. 258(C).
    19. Melinda-Timea FÜLÖP & Mirela-Oana PINTEA, 2015. "The Link Between Corporate Governance And Performance - Evidence From Romania," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 33, pages 81-90, April.
    20. Nurshahirah Abd Majid & Amar Hisham Jaaffar, 2023. "The Effect of Women’s Leadership on Carbon Disclosure by the Top 100 Global Energy Leaders," Sustainability, MDPI, vol. 15(11), pages 1-26, May.

    More about this item

    Statistics

    Access and download statistics

    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:hal:journl:hal-02139769. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.