How intellectual capital influences individual performance: A multi-level perspective

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Malaysia's property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation. The situation raises the question of what causes variations in property tax reassessment performance and which factors contribute to these variations. Hence, this study investigates the role of intellectual capital (IC) and its components in property tax reassessment performance among Malaysian local authorities. Data were collected using structured questionnaires from a sample of 155 officers from local authorities operating in West Malaysia. Structural equation modelling (SEM) was employed to examine the hypotheses using the SmartPLS 4.0.8.2 version of the partial least squares technique. The analysis results demonstrate that only relational capital significantly affects property tax reassessment performance, whereas human and structural capital have no equivalent relationship. Intriguingly, significant interrelationships were observed among the components of IC. The research model adds theoretical value to the discourse of organizational psychology, knowledge management, and property tax reassessment management. The significant positive relationship on relational capital resulting from this research indicates that the multiple stakeholder's behaviours impacted reassessment work. This study offers practical managerial implications for the related parties: local authorities, public institutions and other stakeholders. The findings will change the manager's behaviour in realizing the importance of IC and making effective strategies to improve their property tax reassessment performance.

Can digital finance boost SME innovation by easing financing constraints?: Evidence from Chinese GEM-listed companies

This paper summarizes the transmission chain of “digital finance-financing constraint-firm innovation” at the theoretical and practical levels, incorporates digital finance into the empirical analysis framework of firm innovation, selects the data of Chinese GEM(Growth Enterprise Market)-listed companies from 2011 to 2020, and matches the data of the digital inclusive finance index. The paper empirically examines the incentive effect and impact mechanism of digital finance on SME innovation through the two-way fixed-effects model and mediated-effects model by matching the data of China GEM-listed companies from 2011 to 2020 with the digital financial inclusion index data. The findings show that the digital development and promotion of digital finance play a significantly positive impact in helping SMEs innovate and stimulate innovation. The effect is realized by alleviating corporate financing constraints. Further, digital finance has different incentive effects on enterprises with varying rights of property nature, as well as on other regions.

INTANGIBLE RESOURCES AND INSTITUTION PERFORMANCE: THE CONCERN OF INTELLECTUAL CAPITAL, EMPLOYEE PERFORMANCE, JOB SATISFACTION, AND ITS IMPACT ON ORGANIZATION PERFORMANCE

Purpose: The aim of this research paper is to examine the relationships between intangible assets, employee’s performance, and job satisfaction (JS) with structural model. The research explores both the practical and theoretical basis of these paradigms on organisation performance. This research also aims to identify whether a relation can be established between these aspects in the context of non-profit organisation performance in Indonesia. Design/methodology/approach: Reviewing the literature explores a theoretical existence of related context preceding the organisational performance. The authors used structural equation modelling to check the research prototype with a sample of 121 respondents. The respondents were heads of departments and general employees. In addition, SPSS was used to measure demographic, non-response bias, and generate descriptive statistics. Findings: Overall, the results demonstrate that organisation with a higher level of intellectual capital (IC), employee performance (EP), and job performance (JP) are important predictors of organisational performance in this sample. Similarly, JS and IC predicted EP. It is acknowledged that emotional intelligence such as satisfaction and dissatisfaction are important incentives to necessitate action tendencies. Research limitations/implications: This research is focused on organisations. Further research may extend the focus to different types of organisations and countries. Practical implications: The findings of this study may help institutions and HR departments to initiate new strategies such as integrating the traditional company performance measurement systems based on various indicators of this study. These factors succeed in providing an effective representation of a set of intangible assets that are developed by the company and that contribute to the improvement of company’s performance. Additionally, to maximise IC assets, the company can implement knowledge sharing practices among employees and experts as well. Original value/knowledge contribution: This research is useful for organisations and academics as a reference of the comparative and intersecting explanation of enhancing organisational performance. Moreover, various main concepts/theories are combined, namely, IC, JS, and employee’s performance to solve the obstacles of organisation performance.

What we give, we get back

Purpose

As prior study offered further general context of knowledge management approach while misplaced more personal behavior development in the context of knowledge sharing practices, this study examined whether and why personal factors predict knowledge sharing practices. This study aims to integrate and analyze indicators such as altruism, grant, interaction ability and knowledge sharing participation to develop a comprehensive behavioral model.

Design/methodology/approach

Structural equation modeling was used to check the research hypotheses framework with 268 samples of eight profit companies in Indonesia, divided into broadcasting, banking and services company.

Findings

The results showed that altruism and interaction ability factors are significantly correlated with knowledge sharing participation. The findings may help companies and workers to initiate knowledge sharing implementation and encourage knowledge sharing in the internal company.

Research limitations/implications

The research focused on profit company in a single province in Indonesia. Further research may extend the study with a focus on non-profit organizations (e.g. academic institutions) and different geographical areas.

Practical implications

Managerial ideally creates standardization or regulation that to encourage participation of workers for transfer their knowledge. In this aspect, the company needs to organize, such as formal/informal training and meeting to make their workers more confident to communicate with each other.

Originality/value

Prior studies explored knowledge sharing behavior in a general sense; this paper examined the phenomenon specifically within the context of broadcasting, banking and services company in Indonesia, then analyzed the potential for a company to enhance their knowledge sharing strategy.

The relationship between investments in lean practices and operational performance

Purpose

Prior research has shown that operational intellectual capital (OIC) and investments in lean practices (ILP) lead to better operational performance. However, there have been no empirical studies on the synergetic effects between OIC components and ILP. More specifically, the question – can the efficacy of ILP be increased through OIC? – has not been studied. Accordingly, the purpose of this paper is to report the empirical results of potential synergetic effects between OIC, as a knowledge-based resource, and ILP.

Design/methodology/approach

The empirical data used for this study were drawn from the fifth round of the Global Manufacturing Research Group survey project (with data collected from 528 manufacturing plants). The hypotheses are empirically tested using three ordinary least square (OLS) models.

Findings

The authors’ findings highlight the importance of leveraging a system of complementary knowledge-based resources (OIC dimensions) and addresses the need for the reformulation of lean theory in terms of the emergent knowledge-based view of the firm. The results facilitate greater understanding of the complex relationship between ILP and operational performance. Building on the contribution of Menoret al.(2007), the authors argue that OIC represents a strategic knowledge-based resource that is valuable, hard to imitate or substitute and, when leveraged effectively, generates superior operational and competitive advantage.

Practical implications

From a managerial standpoint, this study provides guidelines for managers on how to leverage OIC to enhance the efficacy of ILP. The authors argue that firms consider investing in OIC to increase the return from ILP, which, in turn, will enhance their operational performance and provide competitive advantage. The authors findings provide strong evidence of the importance of human, social and structural capital to enhance the efficacy of ILP.

Originality/value

This is the first research paper that extends the application of the intellectual capital theory in lean literature, and argues that the OIC contributes to the efficacy of ILP. The analysis facilitates greater understanding of the complex relationship between OIC dimensions, ILP and operational performance.