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PurposeThe literature shows several intellectual capital models. Nevertheless, there is little empirical evidence about the building blocks that form intellectual capital in practice. The purpose of this paper is to test the widespread categorization of human capital, structural capital, and relational capital with a survey applied to high‐technology firms from Spain.Design/methodology/approachFactor analysis was conducted with a sample of 49 firms (larger than 50 employees).FindingsThe results indeed demonstrate the existence of three main components of intellectual capital that, in general, fit the dominant structure proposed by other authors.Research limitations/implicationsBefore moving into an internationally accepted system for classification and measurement of intellectual capital, future research should seek a geographical and industrial agreement about the main components of this construct. In that direction, our empirical evidence provides only the experience of Spanish high‐tech firms; this experience could be different in other countries or industries.Practical implicationsIn this paper, managers interested in the field can find a useful guidance for structuring an intellectual capital balance sheet, taking the three proposed components as main dimensions, and the items of the survey as a measurement tool for analyzing the intellectual strengths and weaknesses of their firms.Originality/valueAcademics can also benefit from this research, taking it as a basis for replication studies about intellectual capital in other countries and/or industries. This article presents one of the first empirical tests of the theoretically accepted components of intellectual capital.

Considering the uncertain, competitive and dynamic current environment, the capability to create and apply new knowledge represents one of the main sources of sustained competitive advantage (Teece, 1998; Nonaka, 1991; Almeida, Song & Grant, 2002). Intellectual capital stocks, as well as their different manifestations play a critical role for effective development of the firm technological innovation (Teece, 1998; Subramaniam and Youndt, 2005). We develop an improved and extended theoretical and empirical propositions about it can labeled 'An Intellectual Capital Based-View of Technological Innovation'. The book is about the role of knowledge stocks or intellectual capital blocks (human, structural, and relational capital) on two technological innovation processes typologies (process/product). This method obtains evidence-driven models that depict the nature of innovation management, since it is shown the significant and positive influence of each intellectual capital components on product and process innovation.

AbstractIn recent years, corporate environmental commitment is showing different postures going from greenwashing to undue modesty and from environmental excellence to environmental inaction. In this paper, we go a step beyond the most recent research work on the dichotomy greenwashing–brownwashing and develop a more comprehensive model that reflect more subtly four main corporate environmental strategic positions based on both firm's environmental performance and disclosure achievements. Jointly with their characterization, and adopting a question‐driven approach we add to the literature on environmental disclosure‐firm performance proposing an explorative research question that consider cluster membership on market firm performance under the general assumption that, at least theoretically, each of the four main corporate environmental strategic positions under analysis can result in market performance improvements. Our empirical results from a panel data of international industrial companies show very interesting and novel insights, highlighting the fact that being green is good, but above all, it is good to look green.

PurposeThe phenomenon of intellectual capital in the firm has been deeply researched and immensely debated in the management literature in recent years. After three decades of evolution, it has become established as a mature field of research. At this point, a review of its theoretical foundations and current and future evolution provides us with the state of the art of intellectual capital in the firm. The purpose of this paper is to present a quantitative review of the existing literature on intellectual capital in the firm.Design/methodology/approachIn this paper, the authors present a quantitative review of the existing literature on intellectual capital in the firm. To do so, the authors searched the JCR-SSCI database from 1990 to 2016 and identified 553 citing documents; these were split into three main periods in order to identify the interactions and path dependencies existing between different foundations of research. In addition, areas of current and future research connected with the theoretical foundations were identified. For these purposes, the authors used both co-citation analyses as well as bibliographical coupling.FindingsIn this paper, three main stages of IC evolution have been identified with the main topics and research frames, as well as their path dependencies. Additionally, four main areas of current and future development of IC have been identified: IC measurement, IC in new business models, IC disclosure, and its role in social capital and human resource practices.Research limitations/implicationsThe present bibliometric study is a quantitative review of papers published in the Web of Science database.Originality/valueBy its dimensions ‒ broad academic disciplines and longitudinal character ‒ this bibliometric study constitutes a new quantitative review of the IC discipline, both drawing its intellectual evolution in the last decades, and showing current and future research trends in IC and the firm.

AbstractRecent contributions to firm environmental policy claim that the link between environmental management systems (EMS) and firm performance still remains unanswered. From a natural‐resource‐based view (NRBV), the effective implementation of EMS inside the firm requires complementary organizational capabilities and resources to deploy proactive environmental strategies. In this research, we develop an empirical model using an improved measurement of EMS, which considers not only ISO 14001/EMAS certification but also its maturity (time elapsed since certification or verification), and propose an indirect effect on firm financial performance through the mediating role of green corporate image. Empirical results tested in a sample of Spanish manufacturing firms offer new insights into the NRBV and EMS literature debates. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

PurposeOrganizational knowledge assets are key organizational factors responsible for firm innovation, as well as effective management. Traditionally, a good piece of research takes the innovation processes from an external perspective, leaving aside the internal complexity that characterizes innovation dynamics. Nevertheless, the innovation capability of a certain firm depends very closely on the intellectual assets and organizational knowledge that it possesses, as well as on its ability to deploy them. In this sense, this paper aims to test empirically the relationships between organizational knowledge assets and the innovation capability of the firm.Design/methodology/approachThe data collection was carried out through a questionnaire on a sample of 251 Spanish high and medium‐high manufacturing firms. Exploratory and confirmatory factor analyses and multiple linear regressions were also used.FindingsBased on the literature review, this work explores the nature and measurement of organizational capital as well as its role on innovation performance in high and medium‐high manufacturing firms.Practical implicationsThis paper proposes a theoretical and empirical model of technological innovation that, based on organizational knowledge assets, highlights the importance of culture and CEO commitment towards innovation, as well as the role played by communication and information technologies (CITs) applied to management on product innovation capability within high and medium‐high manufacturing firms.Originality/valueThe scarcity of empirical works analyzing the innovation phenomena from an internal point of view adds value to the current academic literature, specifically from an intellectual capital‐based view.

In the present business landscape, relations between firms are one of the most valuable assets. This work points out the main agents to which firms are related, and which build up their relational capital. This proposal highlights the gathering of agents in different levels; one of them constituted by the relations with customers, suppliers, partners, and investors; and the second one related to the relations with state or public sector entities, regulatory institutions, and with the community, as part of a wider or more general environment. Once presented, relational capital, the strategic relevance of corporate reputation is discussed, with a trigger and moderator role for all the previously mentioned relations.

Theoretical framework -- Firm's intellectual capital -- Technological innovation -- The role of intellectual capital in technological innovation -- Methodology -- Research results -- Conclusions, limitations and future research

The study on the internationalization process of the company has traditionally focused on multinational companies from developed countries, with a minority study in the context of emerging countries. In this paper we analyze the origins and evolution of multinational companies from Latin America, called "Multilatinas", as well as their special organizational and strategic features, as a consequence of a unique Latin American political, economic, social and cultural context. ; El estudio sobre el proceso de internacionalización de la empresa tradicionalmente se ha centrado en empresas multinacionales provenientes de países desarrollados, siendo minoritario su estudio en el contexto de países emergentes. En este trabajo analizamos los orígenes y evolución de las empresas multinacionales provenientes de América Latina, denominadas "Multilatinas", así como los especiales rasgos organizativos y estratégicos de las mismas, fruto de un contexto político, económico, social y cultural único latinoamericano.