Intangible Capital 

About: Intangible Capital is an academic journal published by OmniaScience. The journal publishes majorly in the area(s): Originality & Computer science. It has an ISSN identifier of 1697-9818. It is also open access. Over the lifetime, 469 publications have been published receiving 4620 citations. The journal is also known as: Intangible capital & Intangiblecapital.

Deconstructing AMO framework: a systematic review

Abstract: Purpose: The AMO framework has been widely accepted in HRM literature for explaining the linkage between human resources practices and performance. However, it remains unclear whether this model has been fully demonstrated or not. Hence, we propose a systematic review that aims at identifying those investigations that have thoroughly tested the model, as well as the approaches used by them. Design/methodology/approach: Systematic literature review, filtering scientific papers published in journals indexed in Scopus, Web of Science or Google Scholar, from the year 1993 to 2016, in the field of Social Sciences and Humanities with research that indirectly apply the AMO model in their analysis. Findings: AMO model is an excellent and structured framework that provides a better understanding of the relationship between HRM and performance. Moreover, the effectiveness of the model's proposal appears to be beyond doubt. In fact, a well trained and skilled employee will perform better, and a motivated worker will be ready to "go the extra mile". Likewise, if the work environment does not provide adequate opportunities, both abilities and motivation might become meaningless. However, we consider that many other factors could influence the positive effects of HPWS. As a matter of fact, not only contextual factors, but also individual beliefs, personal affinities, or personal circumstances (among others) might affect the implementation of these practices and the subsequent outcomes. For this reason, we consider that developing an HRM model that perfectly fit any situation is a very complicated, if not impossible, task. Research limitations/implications: The results show a significant variability in both research approaches and variables taken into consideration. In addition, it seems that little research has been conducted to verify the AMO model directly. Therefore, we consider that there is a great need to study the model from a more systematic perspective. A thorough understanding of the model could lead to a better understanding of the problems that organizations face when implementing human resource practices. Originality/value: Our study shed light on some aspects of the AMO framework within the HRM context. Specifically, we aimed to identify whether or not it is possible to confirm the model as it was originally proposed. We also find out which HR practices and measures of performance were considered across investigations, to define a standard approach.

Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies

Abstract: Purpose: This paper empirically investigates the factors that impact voluntary information disclosure level of Turkish manufacturing companies listed in the Borsa Istanbul (BIST). Design/methodology/approach: The data collection methodology of the study is content analysis of annual reports of the corporations listed on the BIST for the year 2010. In order to analyze the results, we employed Ordinary Least Square (OLS) and Two-Stage Least Squares (2SLS) regressions to examine the association between the explanatory variables and voluntary disclosure level. Findings: The findings provide evidence of a positive association between voluntary information disclosure level and the variables such as firm size, auditing firm size, proportion of independent directors on the board, institutional/corporate ownership, and corporate governance. However, leverage and ownership diffusion were found to have negative significant association with the extent of voluntary disclosure. The remaining variables, namely, profitability, listing age, and board size were found to be insignificant. Research limitations/implications: The study has got some implications for emerging markets particularly. Voluntary disclosure contributes to alleviate the agency

Relationship between leadership styles and dimensions of employee organizational commitment: a critical review and discussion of future directions

Abstract: Purpose: The aim of this work is the study and the discussion of the relationship between leadership styles and organizational commitment dimensions. Both styles of leadership known as transformational and transactional styles differ in the process by which the leader motivates his subordinates. Organizational commitment defined by its three types (Affective, Normative and Continuance) measures the strength of an individual identification with and involvement in the organization.

Intellectual capital and system of innovation: what really matters at innovative SMEs

Abstract: Purpose: The aim is to try to build a model for measuring and assessing the simultaneous effect of the three components of the intellectual capital (IC) management on the growth of innovative SMEs. In this first stage of research, the model was tested in a representative sample of innovative SMEs from Galicia, where the performance construct was the cumulative growth measured in a three years period. Design/methodology/approach: This empirical work has been designed with the aim of (1) selecting the best variables from each IC component (human capital-HC, structural capital-SC, and relational capital-RC) at innovative SMEs for explaining cumulative growth; and (2) assessing how much the IC management at innovative SMEs could contribute to their growth. A structural equation model is developed and tested. It allows the identification of the key variables that innovative SMEs are encouraged to manage (17 variables in the current stage) for boosting their growth.

The moderating role of gender on entrepreneurial intentions: A TPB perspective

Abstract: Purpose: To disentangle the ways in which social norms shape the entrepreneurial intention of university students and to analyse the moderating effect of gender that may arise. Design/methodology/approach: We use the entrepreneurial intention model based on Theory of Planned Behaviour (TPB) literature and moderated by students’ gender affecting this intention. We tested some hypotheses using data from undergraduate business students in Spain and their entrepreneurial intentions. Findings: Our results suggest that perceived behavioural control and attitudes affect the entrepreneurial intentions of university students towards entrepreneurship while subjective norms don’t. Furthermore, our findings reveal that the moderating effect of gender has a positive influence effect for women on the relationship between those subjective norms and the perceived behavioural control. However, as to some research done so far, the moderating role of gender does not seem to have a particular effect on predicting entrepreneurial intentions when moderating TPB dimensions. Practical implications: Given the socio-economic benefits attributed to entrepreneurship results allow the design of more effective education initiatives and policy makers. Originality/value: This research provides support to the application of the TPB allowing for a better understanding of gender differences in entrepreneurial intention.