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Item type:Publication, Intellectual capital and financial performance in small manufacturing companies: The moderating effect of managerial ambidexterity(Institute of Electrical and Electronics Engineers Inc., 2024-01-01)We verify the moderating effect of managerial ambidexterity on the relationship between intellectual capital and financial performance of small manufacturing companies in Peru. The study used a quantitative, non-experimental, cross-sectional design. The sample consisted of 506 small manufacturing firms. To determine the hypothesised model’s validity and reliability, we performed an exploratory factor analysis using a rotated component matrix to group questions within their corresponding constructs. Next, we assessed convergent and discriminant validity using measures such as Cronbach’s alpha, composite reliability, and average variance extracted. Finally, we tested the model hypotheses using structural equation modelling. SPSS 27 and AMOS 24 were used for all analyses. The study showed that there is a partial moderating effect of managerial ambidexterity on the relationship between intellectual capital and financial performance of small manufacturing firms in Peru. Additionally, statistical analysis showed that managerial ambidexterity moderates the direct relationship between structural capital and relational capital with financial performance, while no moderation effect was observed for human capital. This study provides valuable information for academia and management as it is the first to analyse the relationship between intellectual capital and financial performance, considering the moderating effect of managerial ambidexterity in small manufacturing firms in Peru. This innovative approach makes a significant contribution to scientific knowledge by investigating how managerial ambidexterity affects the financial performance of businesses in emerging economies, an area that has received little prior research. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Intellectual capital measurement in higher education institutions context from the professors’ perspective(Hong Kong Bao Long Accounting And Secretarial Limited, 2024-01-01)Intellectual capital has aroused growing interest in higher education; however, one area for improvement in its study is how to measure it adequately. Therefore, it is necessary to have instruments based on current models of intellectual capital. This study aims to design and validate an intellectual capital measurement scale in accredited higher education institutions (HEIs) from the perspective of professors. The study was instrumental because a measurement scale was developed. The sample consisted of 341 professors from six accredited HEIs on the Colombian Caribbean Coast. The statistical analysis consisted of three stages: item analysis, collection of validity evidence based on the internal structure and the relationship with other variables, and reliability analysis using the internal consistency method. The scale's internal structure corroborated intellectual capital composition based on human, structural, and relational components. Regarding convergent evidence, all variables possess this source of validity evidence. Reliability levels were also good. Previously, an instrument has yet to be developed those measures intellectual capital in HEIs from the perspective of professors. This study provides a scale that focuses on the characteristics of this stakeholder and is based on an innovative model of intellectual capital composed of human, structural, and relational capital. The theoretical contribution of the study lies in developing a test based on two current models of intellectual capital: the Intellectus model and the Balanced Scorecard model. It also contributes to practice by providing a tool for measuring intellectual capital that allows its adequate management, improvement, and decision-making within higher education. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The Effects of Emerging Market Traits on the Relationship Between Intangible Assets and Company Performance: Evidence from a Multi-Level Model(Inderscience Publishers, 2023-01-01)This study investigates the contribution of intangible assets to financial performance and market valuation in emerging economies, controlling for specific features of the latter. The authors developed a multi-level model using the value-added intellectual coefficient and its components as independent variables; financial ratios as dependent variables; and emerging markets’ traits, proxied by the global competitiveness index, as controls. Regressions were performed using nine years of data on manufacturing companies from Chile and Peru and their global competitiveness indexes. Intangible assets are positively associated with firms’ market valuation, and controls improve models’ explanatory power. The results confirm the importance of intangible assets in emerging markets and broaden understanding of the crucial role of their traits in value creation. Their effects vary with variables, countries, and periods. Considering these factors would contribute to sound investment decisions and policymaking. Additional contribution is the assessment of literature on intangible assets in Latin America. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Impact of Intellectual Capital on Organizational Performance Through Intrinsic Motivation in Higher Education Institutions(Cogent OA, 2023-01-01)The purpose of this research is to analyze the relationship between intellectual capital and organizational performance with the mediating rol of intrinsic motivation in higher education institutions. We conducted an empirical study with a sample of 815 employees from public and private universities in Ecuador. Data were obtained from an instrument adapted the previous researchadministered to faculty and administrative staff in management positions. A structural equation modelling approach was used to analyze the relationships between variables and their magnitude and direction. The results showed a significant relationship between intellectual capital and organizational performance, with a partial mediation of intrinsic motivation. No significant differences were found in the effect of intellectual capital between public and private universities. Managers who aim to improve the performance of their organizations with their intellectual capital can benefit from the intrinsic motivation of their employees. This research shows intrinsic motivation as a mediator between intellectual capital and organizational performance, but also analyzes their relationships based on the Self-Determination Theory, which is a novelty according to the existing literature.