nach oben

Erschienen in:

2021 | OriginalPaper | Buchkapitel

3. Intellectual Capital within Nonprofit Organizations (NPOs)

verfasst von : Francesca Sgrò

Erschienen in: Intellectual Capital and Organizational Performance

Verlag: Springer International Publishing

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config

KI-gestützte Suche

Aus

Abstract

This chapter introduces the reader to the topic of the book. It starts by describing the pivotal role of intellectual capital (IC) in the knowledge-based economy. Many authors have contributed to enrich the economic and management literature on intellectual capital by providing numerous definitions, measurement methods, and guidelines for its reporting. However, most of the studies focused their attention on companies operating in the for-profit sector. Therefore, there is a need to unveil what are the components and effects of IC in terms of human, relational, and structural capital can have on nonprofit organizations, especially with regard to SCEs’ multidimensional performance. To this purpose, the chapter provides a descriptive literature review by investigating the concepts of IC in the nonprofit sector to highlight the strategic role of IC for social cooperative enterprises. Finally, it also provides an innovative multidimensional measuring system of IC for SCEs by the development of a set of key performance indicators (KPIs) able to capture the value generated by human, relational and structural capital.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Vorheriges Kapitel Role and Characteristics of Social Enterprises (SEs) within Nonprofit Organizations (NPOs)

Nächstes Kapitel Intellectual Capital and Firm Performance

Ab Samad, N. H. B., Yusof, N. B. M., & Roslan, N. B. (2017, May). Effectiveness of social Enterprise in Managing Intellectual Capital. In International accounting conference.

Agoston, S. I. (2014). Intellectual capital in social enterprises. Management & Marketing, 9(4), 423.

Agostini, L., Nosella, A., & Filippini, R. (2017). Does intellectual capital allow improving innovation performance? A quantitative analysis in the SME context. Journal of Intellectual Capital.

Arshad, R., Ab Samad, N. H., Kamaluddin, A., & Roslan, N. (2016). Intellectual capital, accountability and sustainability in non-profit organizations. Asian Journal of Scientific Research, 9(2), 62–70.CrossRef

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.CrossRef

Becker, G. S. (1964). Human capital theory. New York: Columbia.

Benevene, P., & Cortini, M. (2010a). Human resource strategic management in NPOs. Journal of Workplace Learning.

Benevene, P., & Cortini, M. (2010b). Interaction between structural capital and human capital in Italian NPOs: Leadership, organizational culture and human resource management. Journal of Intellectual Capital, 11(2), 123–139.CrossRef

Benevene, P., Kong, E., Barbieri, B., Lucchesi, M., & Cortini, M. (2017). Representation of intellectual capital’s components amongst Italian social enterprises. Journal of Intellectual Capital.

Benevene, P., Kong, E., De Carlo, A., Lucchesi, M., & Cortini, M. (2018). A qualitative study on the perception of intellectual capital among a group of senior managers of Italian social enterprises. Knowledge Management Research & Practice.

Benevene, P., Kong, E., Lucchesi, M., & Cortini, M. (2019). Intellectual capital management among Italian non-profit socio-cooperatives. Journal of Workplace Learning.

Bhatti, K., & Qureshi, T. (2007). Impact of employee participation on job satisfaction, employee commitment and employee productivity. International Review of Business Research Papers, 3(2), 54–68.

Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management decision.

Bontis, N. (2001). Assessing knowledge assets: A review of the models used to measure intellectual capital. International Journal of Management Reviews, 3(1), 41–60.CrossRef

Bontis, N., Bart, C. K., & Kong, E. (2007). The strategic importance of intellectual capital in the non-profit sector. Journal of Intellectual Capital.

Bontis, N., Ciambotti, M., Palazzi, F., & Sgro, F. (2018). Intellectual capital and financial performance in social cooperative enterprises. Journal of Intellectual Capital.

Bontis, N., Keow, W. C. C., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital.

Bozbura, F. T. (2004). Measurement and application of intellectual capital in Turkey. The Learning Organization.

Brännström, D., Catasús, B., Giuliani, M., & Gröjer, J. E. (2009). Construction of intellectual capital–the case of purchase analysis. Journal of Human Resource Costing & Accounting.

Bridgstock, R., Lettice, F., Özbilgin, M. F., & Tatli, A. (2010). Diversity management for innovation in social enterprises in the UK. Entrepreneurship and Regional Development, 22(6), 557–574.CrossRef

Bronzetti, G., Mazzolta, R., Puntillo, P., Silvestri, A., & Veltri, S. (2011). Intellectual capital reporting practices in the nonprofit sector. Ukraine: Virtus Interpress.

Bronzetti, G., & Veltri, S. (2007a). Intellectual Capital in the non-profit Sector: Measurement problems and empirical evidence.

Bronzetti, G., & Veltri, S. (2007b). Il bilancio del capitale intellettuale nel settore non profit: il caso ANPAS Piemonte, AF analisi finanziaria. Nuova Serie, 68, 1–33.

Bronzetti, G., & Veltri, S. (2013). Intellectual capital reporting in the Italian non-profit sector: Analysing a case study. Journal of Intellectual Capital.

Brooking, A. (1996). Intellectual capital: Core asset for the third millennium Enterprise, international Thomson business press, London. Management Journal, 17(4).

Buenechea-Elberdin, M., Sáenz, J., & Kianto, A. (2018). Knowledge management strategies, intellectual capital, and innovation performance: A comparison between high-and low-tech firms. Journal of Knowledge Management.

Cabrilo, S., & Grubic-Nesic, L. (2013). The role of creativity, innovation, and invention in knowledge management. In Knowledge management innovations for interdisciplinary education: Organizational applications (pp. 207–232).CrossRef

Carmona-Lavado, A., Cuevas-Rodríguez, G., & Cabello-Medina, C. (2010). Social and organizational capital: Building the context for innovation. Industrial Marketing Management, 39(4), 681–690.CrossRef

Chu, P. Y., Lin, Y. L., Hsiung, H. H., & Liu, T. Y. (2006). Intellectual capital: An empirical study of ITRI. Technological Forecasting and Social Change, 73(7), 886–902.CrossRef

Ciambotti, M., Palazzi, F., Sgrò, F. (2016). The effect of intellectual capital on the performance of social cooperative enterprises. Presented at al 12th Workshop EIASM - Interdisciplinary workshop on intangibles, intellectual capital and extra-financial information”, Saint Petersburg, 21–23 September 2016, ISSN 2295–1679.

Ciambotti, G., & Pedrini, M. (2019). Hybrid harvesting strategies to overcome resource constraints: Evidence from social enterprises in Kenya. Journal of Business Ethics, 1–20.

Civitillo, R., & Nardo, M. T. (2019, May). Intellectual Capital in non-Profit Organizations: A content analysis. In European conference on intangibles and intellectual capital (pp. 75–XI). Academic Conferences International Limited.

Dacin, P. A., Dacin, M. T., & Matear, M. (2010). Social entrepreneurship: Why we don't need a new theory and how we move forward from here. Academy of Management Perspectives, 24(3), 37–57.

Davies, I. A., & Doherty, B. (2019). Balancing a hybrid business model: The search for equilibrium at Cafédirect. Journal of Business Ethics, 157(4), 1043–1066.CrossRef

De Villiers, C., & Sharma, U. (2017). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting, 101999.

Defourny, J., & Nyssens, M. (2010a). Conceptions of social enterprise and social entrepreneurship in Europe and the United States: Convergences and divergences. Journal of Social Entrepreneurship, 1(1), 32–53.CrossRef

Defourny, J., & Nyssens, M. (2010b). Social enterprise in Europe: At the crossroads of market, public policies and third sector. Policy and Society, 29(3), 231–242.CrossRef

Di Domenico, M., Haugh, H., & Tracey, P. (2010). Social bricolage: Theorizing social value creation in social enterprises. Entrepreneurship Theory and Practice, 34(4), 681–703.CrossRef

Dixon, J. R., Nanni, A. J., & Vollmann, T. E. (1990). The new performance challenge: Measuring operations for world class performance. Homewood, IL: Dow Jones Irwin.

Doherty, B., Haugh, H., & Lyon, F. (2014). Social enterprises as hybrid organizations: A review and research agenda. International Journal of Management Reviews, 16(4), 417–436.CrossRef

Dumay, J. (2013). The third stage of IC: Towards a new IC future and beyond. Journal of Intellectual Capital.

Dumay, J. (2014). 15 years of the journal of intellectual capital and counting. Journal of Intellectual Capital.

Dumay, J. (2016). A critical reflection on the future of intellectual capital: From reporting to disclosure. Journal of Intellectual Capital, 17(1), 168–184.CrossRef

Dumay, J., & Garanina, T. (2013). Intellectual capital research: A critical examination of the third stage. Journal of Intellectual Capital, 14(1), 10–25.CrossRef

Dumay, J., Guthrie, J., & Rooney, J. (2020). Being critical about intellectual capital accounting in 2020: An overview. Critical Perspectives on Accounting, 70, 1–9.CrossRef

Edvinsson, L., & Malone, M. S. (1997). Intellectual capital. Harper Business.

Ferrara Bardy, R., & Massaro, M. (2013). Shifting the paradigm of return on investment: A composite index to measure overall corporate performance. Corporate Governance, 13(5), 498–510.CrossRef

Grant, R. M. (1991). The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review, 33(3), 114–135.CrossRef

Grasenick, K., & Low, J. (2004). Shaken, not stirred. Journal of Intellectual Capital.

Greenberg, J., & MacAulay, M. (2009). NPO 2.0? Exploring the web presence of environmental nonprofit organizations in Canada. Global Media Journal: Canadian Edition, 2(1).

Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: A decade of intellectual capital accounting research. The British Accounting Review, 44(2), 68–82.CrossRef

Guthrie, J., Steane, P., & Farneti, F. (2009). IC reporting in the Australian Red Cross blood service. Journal of Intellectual Capital.

IIRC The International Integrated Reporting Council. (2013). The international integrated reporting (IR) framework.

Inkinen, H. (2015). Review of empirical research on intellectual capital. Journal of Intellectual Capital, 16(3), 518–565.CrossRef

Inkinen, H., Kianto, A., Vanhala, M., & Ritala, P. (2017). Structure of intellectual capital–an international comparison. Accounting, Auditing & Accountability Journal.

Kendrick, J. W. (1972). The treatment of intangible resources as capital. Review of Income and Wealth, 18(1), 109–125.CrossRef

Khalique, M., Bontis, N., Shaari, J. A. N. B., Yaacob, M. R., & Ngah, R. (2018). Intellectual capital and organisational performance in Malaysian knowledgeintensive SMEs. International Journal of Learning and Intellectual Capital, 15(1), 20–36.CrossRef

Kianto, A. (2007). What do we really mean by the dynamic dimension of intellectual capital? International Journal of Learning and Intellectual Capital, 4(4), 342–356.CrossRef

Kianto, A., Sáenz, J., & Aramburu, N. (2017). Knowledge-based human resource management practices, intellectual capital and innovation. Journal of Business Research, 81, 11–20.CrossRef

King, W. R., & He, J. (2005). Understanding the role and methods of meta-analysis in IS research. Communications of the Association for Information Systems, 16(1), 32.

Kong, E. (2008). The development of strategic management in the non-profit context: Intellectual capital in social service non-profit organizations. International Journal of Management Reviews, 10(3), 281–299.CrossRef

Kong, E. (2010a). Analyzing BSC and IC's usefulness in nonprofit organizations. Journal of Intellectual Capital.

Kong, E. (2010b). Harnessing knowledge for innovation in social enterprises: An intellectual capital perspective. In Innovation in business and enterprise: Technologies and frameworks (pp. 162–184). IGI Global.CrossRef

Kong, E. (2010c). Innovation processes in social enterprises: An IC perspective. Journal of Intellectual Capital.

Kong, E. (2010d). Intellectual capital and non-profit organizations in the knowledge economy. Journal of Intellectual capital.

Kong, E. (2017). The effect of structural capital for human capital development and management in social enterprises. In Organizational culture and behavior: Concepts, methodologies, tools, and applications (pp. 1442–1460). IGI Global.CrossRef

Kong, E., & Ramia, G. (2010). A qualitative analysis of intellectual capital in social service non-profit organisations: A theory-practice divide. Journal of Management and Organization, 16(5), 656.CrossRef

Kong, E., Sillanpää, V., Lönnqvist, A., Koskela, N., Koivula, U. M., Koivuaho, M., & Laihonen, H. (2010). The role of intellectual capital in non-profit elderly care organizations. Journal of Intellectual Capital.

Kong, E., & Thomson, S. B. (2006a). Intellectual capital and strategic human resource management in social service non-profit organisations in Australia. International Journal of Human Resources Development and Management, 6(2–4), 213–231.CrossRef

Kong, E., & Thomson, S. B. (2006b). Intellectual capital and strategic human resource management in social service non-profit organisations in Australia. International Journal of Human Resources Development and Management, 6(2–4), 213–231.CrossRef

Lerro, A., Linzalone, R., Schiuma, G., Cabrilo, S., Nesic, L. G., & Mitrovic, S. (2014). Study on human capital gaps for effective innovation strategies in the knowledge era. Journal of Intellectual Capital.

Lev, B. (2000). Intangibles: Management, measurement, and reporting. Brookings Institution Press.

Lombardi, R., & Dumay, J. (2017). Guest editorial: Exploring corporate disclosure and reporting of intellectual capital (IC): Emerging innovations. Journal of Intellectual Capital, 18(1), 2–8.CrossRef

Marr, B., Schiuma, G., & Neely, A. (2004). The dynamics of value creation: Mapping your intellectual performance drivers. Journal of Intellectual Capital.

Marshall, A. (1890). Principles of economics, by Alfred Marshall. Macmillan and Company.

Matos, F., & Vairinhos, V. M. (2017). Intellectual capital management as a driver of competitiveness and sustainability. Journal of Intellectual Capital.

Mouritsen, J. (2006). Problematising intellectual capital research: Ostensive versus performative IC. Accounting, Auditing & Accountability Journal.

Mouritsen, J., & Larsen, H. T. (2005). The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information. Management Accounting Research, 16(3), 371–394.CrossRef

Murphy, P. J., & Coombes, S. M. (2009). A model of social entrepreneurial discovery. Journal of Business Ethics, 87(3), 325–336.CrossRef

Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital, and the organizational advantage. Academy of Management Review, 23(2), 242–266.CrossRef

Ordóñez de Pablos, P. (2003). Intellectual capital reporting in Spain: A comparative view. Journal of Intellectual Capital, 4(1), 61–81.CrossRef

Paoloni, M., Coluccia, D., Fontana, S., & Solimene, S. (2020). Knowledge management, intellectual capital and entrepreneurship: A structured literature review. Journal of Knowledge Management.

Petty, R., & Guthrie, J. (2000). Intellectual capital literature review. Journal of Intellectual Capital.

Roos, G., & Roos, J. (1997). Measuring your company's intellectual performance. Long Range Planning, 30(3), 413–426.CrossRef

Schilling, M. (2011). Strategic management of technological innovation (3rd ed.). New York, NY: McGraw Hill.

Secundo, G., Lombardi, R., & Dumay, J. (2018). Intellectual capital in education. Journal of Intellectual Capital.

Sgrò, F., Ciambotti, G., Bontis, N., & Ayiku, A. (2020). Intellectual capital in east and west African social enterprises. Knowledge and Process Management, 27(4), 332–344.CrossRef

Sgrò, F., Ciambotti, G., & Cheboryot, D. (2019, May). Intellectual capital and social enterprises: Empirical evidence from Kenya and Uganda. In European conference on intangibles and intellectual capital (pp. 253–XIV). Academic Conferences International Limited.

Sicoli, G., Rubino, F. E., Giovanni, B., Maurizio, R., & Tenuta, P. (2016). A new third sector intellectual capital model. In Impact of economic crisis on education and the next-generation workforce (pp. 27–43). IGI Global.CrossRef

Sillanpää, V., & Laihonen, H. (2012). Managing intellectual Capital in non-Profit Elderly Care Organizations. International Journal of Information Systems in the Service Sector (IJISSS), 4(4), 74–87.CrossRef

Skandia, A. F. S. (1994). Visualizing intellectual capital in Skandia. Supplement to Skandia’s Annual Report, Sweden.

Smith, A. (1776). The wealth of nations. Oxford: Oxford University Press.

Stewart, T. A. (1997). Intellectual capital. The new wealth of nations. New York Doubleday/Currency.

Sveiby, K. E. (1997). The intangible assets monitor. Journal of Human Resource Costing & Accounting.

Teece, D. J. (2000). Strategies for managing knowledge assets: The role of firm structure and industrial context. Long Range Planning, 33(1), 35–54.CrossRef

Veltri, S. (2014). Do stakeholder expectations shape organizational intellectual capital reports? Knowledge and Process Management, 21(3), 177–186.CrossRef

Veltri, S., & Bronzetti, G. (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, 131(2), 305–318.CrossRef

Veltri, S., Bronzetti, G., & Dumay, J. (2017). Intellectual capital reporting: A knowledge tool to coordinate a group of regional non-profit organisations. International Journal of Knowledge-Based Development, 8(4), 313–333.CrossRef

Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.CrossRef

WICI. (2016). Intangibles Reporting Framework version 1.0.

Youndt, M. A., & Snell, S. A. (2004). Human resource configurations, intellectual capital, and organizational performance. Journal of Managerial Issues, 337–360.

Titel: Intellectual Capital within Nonprofit Organizations (NPOs)
verfasst von: Francesca Sgrò
Verlag: Springer International Publishing
Buch: Intellectual Capital and Organizational Performance
Print ISBN: 978-3-030-78478-2

Electronic ISBN: 978-3-030-78479-9

Copyright-Jahr: 2021
DOI: https://doi.org/10.1007/978-3-030-78479-9_3

Springer Professional

Abstract

Bitte loggen Sie sich ein, um Zugang zu Ihrer Lizenz zu erhalten.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Wirtschaft"

Premium Partner