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In: Review of social economy: the journal for the Association for Social Economics, Band 48, Heft 1, S. 70-83
ISSN: 1470-1162
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In: Finance Research Letters, Band 57, Heft 104277
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In: Routledge studies in innovation, organization and technology 12
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In: CEPR Discussion Paper No. DP13513
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In: Journal of Economics & Management Strategy, Band 28, Heft 3, S. 458-487
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In: Journal of Intellectual Capital, Band 18, Heft 3, S. 625-642
Purpose
The purpose of this paper is to identify the relationship between organizational capital and the subsets of organizational capital (intellectual capital (IC)) cost and cost stickiness.
Design/methodology/approach
This study is causal correlational research. The data related to the company's financial statements were collected using the Rahavard Novin Software and www.rdis.ir. In this study, panel data were run with the use of Eviews 8, in order to test the hypotheses. The ordinary least-squares method is used in this study to estimate the parameters of the model.
Findings
The results obtained from the study show that there is a significant relationship between organizational capital and cost stickiness. However, there is no significant difference between high and low rank in terms of organizational capital and cost stickiness. In addition, there is a significant difference between IC and cost stickiness. Moreover, there is no significant difference between the components of IC and cost stickiness. Also, IC has an effect on the intensity of the relationship between organizational capital and cost stickiness.
Originality/value
This study explores the relationship between organizational capital and the subsets of IC and cost stickiness. Independent variables used in this study include organizational capital, IC and its components in the Pulic model, i.e. the efficiency of capital employed, the efficiency of human capital and the efficiency of structural capital.
In: Journal of political economy, Band 130, Heft 6, S. 1477-1536
ISSN: 1537-534X
In: Research Policy, Band 36, Heft 5, S. 722-741
In: Journal of Intellectual Capital, Band 7, Heft 3, S. 324-337
PurposeThe elements that constitute the organizational capital or capital of the firm, namely its culture, structure, organizational learning, can be a source of competitive advantage. This paper is an attempt to assess organizational capital from the resource‐based view.Design/methodology/approachFrom an extensive literature review, an assessment framework for intellectual capital is developed.FindingsBy means of this framework organizational capital can be depicted as a set of: valuable assets; difficult to imitate; to replace; to transfer; with a prolonged life expectancy; and with a feasible rent appropriation.Originality/valueBuilding of such an evaluation framework allows further research about other components of the intellectual capital of the firm, bridging the literatures focused on the resource‐based view and on intangible assets or intellectual capital.