Designing a Comprehensive Model of Intellectual Capital through Meta-Synthesis Approach

Document Type : Research Paper

Authors

1 PhD candidate at the Department of Management, Faculty of Management and Economics, Sistan and Baluchestan University, Zahedan, Iran.

2 Corresponding author: associate professor at the Department of Management, Faculty of Management and Economics, Sistan and Baluchestan University, Zahedan, Iran.

3 Full professor at the Department of Management, Faculty of Management and Economics, Sistan and Baluchestan University, Zahedan, Iran.

4 Assistant professor at the Department of Management, Faculty of Economics, Management and Social Sciences, Shiraz University, Iran.

Abstract

This research aims at providing a comprehensive model of intellectual capital. This is an applied research which follows Meta-synthesis method. Having reviewed the subject precisely, and making use of meta-synthesis method the findings of qualitative and quantitative researches related to the subject were synthesized, and the present model was designed. All in all, 863 researches in the field of intellectual capital were evaluated from which 112 ones were selected and the relevant dimensions and codes were extracted and the importance and priority of each was determined through Shannon entropy method. The findings revealed that the codes reputation and picture of the organization, organizational procedures, patents, customer loyalty, employee creativity and training programs for employees were the most important factors of the three dimensions of intellectual capital. Finally, having covered all research phases, the researchers presented a comprehensive model of intellectual capital in three dimensions of human capital, structural capital and communicational capital.

Keywords

References

آذر، عادل (1380)، بسط و توسعه روش آنتروپی شانون برای پردازش داده‌ها در تحلیل محتوا، فصلنامه علمی ـ پژوهشی علوم انسانی دانشگاه الزهرا(س)، س یازدهم، ش 37 و 38: 1 ـ 18.
پورعزت، علی‌اصغر (1393)، درآمدی بر روش پژوهش علمی (فراگرد تدوین رساله پژوهشی و دفاع از آن)، تهران: انتشارات میدانچی.
حبیب‌پور، کرم و صفری، رضا (1388)، راهنمای جامع کاربرد SPSS در تحقیقات پیمایشی، نشر لویه، متفکران، تهران.
درویشی، مریم و ضیایی بیده، علی‌رضا (1396)، بررسی نقش سرمایه فکری بر توسعه نوآوری باتأکیدبر رویکرد زیست‌محیطی (پژوهشی در صنعت نفت، گاز و پتروشیمی خوزستان)، مدیریت منابع انسانی در فصلنامه علمی آموزشی صنعت نفت، س نهم ، ش 34: 145 ـ 170.
دهقان، حبیب اله؛ وکیلی‌فرد، حمیدرضا؛ یعقوب‌نژاد، احمد و رهنما رودپشتی، فریدون (1398)، ارائه الگوی مدیریت سرمایه فکری در جمهوری اسلامی ایران، فصلنامه مدیریت نظامی، س نوزدهم، ش 2: 1 ـ 30.
رحیمی اقدم، صمد و اسماعیلی، محمدرضا (1394)، بررسی تأثیر سرمایه فکری بر انعطاف‌پذیری منابع انسانی در صنعت بانکداری، پژوهش‌های مدیریت منابع انسانی دوره 7، ش 2: 129 ـ 151.   
رنگریز ، حسن و صفری اوجقاز، فروزان (1399)، مطالعه‌ای در زمینه فراتحلیل رابطه سرمایه فکری با بهره‌وری منابع انسانی، مدیریت بهره‌وری، س چهاردهم، ش پنجاه و پنج: 71 ـ 50.
سلمانی، داود؛ پیران‌نژاد، علی؛ فرهنگی، علی‌اکبر و ماندگاری، محمدعلی (1398)، مدیریت در دانشگاه اسلامی، س دوم، ش 8: 260 ـ 247.
فروغی، لیلا و حسین‌پور، داوود (1393)، نقش سرمایه فکری و راهبرد جذب منابع انسانی در توسعه‌ عملکرد رقابتی، پژوهش‌های مدیریت منابع انسانی، دوره 6، ش 2: 123 ـ 139.
نوروزی چشمه‌علی، الهام؛ روشن، سیدعلیقلی و وفادار، میلاد (1396)، تحلیل اثر سرمایۀ فکری بر عملکرد سازمانی با نقش میانجی مدیریت دانش در شرکت پایانه‌های نفتی ایران، فصلنامه آموزش و توسعه منابع انسانی، س چهارم، ش 13: 119 ـ 95.
وکیلی، یوسف و شهریاری، سلطان‌علی (١٣٩٧)، تأثیر سرمایه فکری بر دوسوتوانی سازمان: نقش تعدیل‌گر فرهنگ نوآورانه (موردمطالعه صنعت برق کشور)، توسعه کارآفرینی، دوره ١١، ش ٢: 381 ـ 400.
یعقوبی، نورمحمد و پودینه، علی‌رضا (1392)، بررسی تأثیر سرمایه اجتماعی بر مدیریت سرمایه‌های فکری در سازمان (موردمطالعه: گمرک زاهدان)، نشریه علمی ـ پژوهشی مدیریت فردا، سال دوازدهم، ش 37: 69 ـ 84.
 
Abhayawansa, S., & Guthrie, J. (2016). Drivers and semantic properties of intellectual capital information in sell-side analysts’ reports. Journal of Accounting & Organizational Change, Vol. 12 Issue: 4, pp.434-471.
Anghel, I., Siminică, M., Cristea, M., Sichigea, M., & Noja, G. G. (2018). Intellectual capital and financial performance of biotech companies in the pharmaceutical industry. Amfiteatru Economic, 20(49), 631-646.
Arvan, M., Omidvar, A., & Ghodsi, R. (2016). Intellectual capital evaluation using fuzzy cognitive maps: A scenario-based development planning. Expert Systems with Applications, 55, 21-36 .
Asiaei, K., & Jusoh, R. (2017). Using a robust performance measurement system to illuminate intellectual capital. International Journal of Accounting Information Systems, 26, 1-19.
Asonitis, S., & Kostagiolas, P. A. (2010). An analytic hierarchy approach for intellectual capital. Library Management, Vol. 31 Issue: 3, pp.145-161.
Asonitis, S., & Kostagiolas, P. A. (2010). An analytic hierarchy approach for intellectual capital. Library Management, Vol. 31 Issue: 3, pp.145-161.
Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models, Management decision, 36(2), 63-76.
Bontis, N. (1999). Managing organizational knowledge by diagnosing intellectual capital: framing and advancing the state of the field. In Knowledge management and business model innovation ،pp. 433-463.
Bontis, N., Janošević, S., & Dženopoljac, V. (2015). Intellectual capital in Serbia’s hotel industry. International Journal of Contemporary Hospitality Management, Vol. 27 Issue: 6,pp.1365-1384.
Bontis, N., Keow, W. C. C., & Richardson, S.(2000). Intellectual capital and business performance in Malaysian industries. Journal of intellectual capital، pp:1-17.
Bontis, N., Keow, W. C. C., & Richardson, S.(2000). Intellectual capital and business performance in Malaysian industries. Journal of intellectual capital، pp:1-17.
Bratianu, C. (2018). Intellectual capital research and practice: 7 myths and one golden rule.Management & Marketing, 13(2), 859-879.
Bratianu, C., & Orzea, I. (2013). The entropic intellectual capital model. Knowledge Management Research & Practice, 11(2), 133-141.
Cabrilo, S., Kianto, A., Misic, B. (2018). The effect of IC components on innovation performance in Serbian companies. Journal of Information and Knowledge Management Systems, vol.48, no. 3. pp. 448-466.
Capatina, A., Bleoju, G., Matos, F., & Vairinhos, V. (2017). Leveraging intellectual capital through Lewin's Force Field Analysis: The case of software development companies. Journal of Innovation & Knowledge, 2(3), 125-133.
Černe, K., & Etinger, D. (2016). IT as a part of intellectual capital and its impact on the performance of business entities. Croatian Operational Research Review, 389-408.
Chang, H. Y., Wu, M. Y., & Sheu, D. F. (2014). Perceptions of intellectual capital held by the supervisors of nursing divisions in hospitals in Taiwan. Management Decision, Vol. 52 No. 6, pp. 1101–1115.
Chen, C. J., Liu, T. C., Chu, M. A., & Hsiao, Y. C. (2014). Intellectual capital and new product development. Journal of Engineering and Technology Management, 33, 154-173.Chen, C. J., Liu, T. C., Chu, M. A., & Hsiao, Y. C. (2014). Intellectual capital and new product development. Journal of Engineering and Technology Management, 33, 154-173.
Chen, J., Zhu, Z., & Xie, H. Y. (2004). Measuring intellectual capital: a new model and empirical study. Journal of Intellectual capital, Vol. 5 No. 1,pp. 195-212
Chien, S. H., & Chao, M. C. (2011). Intellectual capital and new product sale performance of the financial services industry in Taiwan. The Service Industries Journal, 31(16), 2641-2659.
Choong, K. K. (2008). Intellectual capital: definitions, categorization and reporting models. Journal of intellectual capital, Vol. 9 Iss: 4 pp. 609 – 638.
Duff, A. (2018). Intellectual capital disclosure: evidence from UK accounting firms. Journal of Intellectual Capital. Vol. 19 No. 4, pp. 768-786.
Choong, K. K. (2008). Intellectual capital: definitions, categorization and reporting models. Journal of intellectual capital, Vol. 9 Iss: 4 pp. 609 – 638.
Daou, A., Karuranga, E., & Su, Z. (2014). Towards a better understanding of intellectual capital in Mexican SMEs. Journal of Intellectual Capital, Vol. 15 Issue: 2, pp.316-332
Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual Capital, Vol. 14 Issue: 1, pp.10-25
Dzenopoljac, V., Yaacoub, C., Elkanj, N., & Bontis, N. (2017). Impact of intellectual capital on corporate performance: evidence from the Arab region. Journal of Intellectual Capital.
Fazlagić, J., & Szczepankiewicz, E. I. (2018). Intellectual capital statement model for counties in Poland. Amfiteatru Economic, 20(49), 732-752.
Ferenhof, H. A., Durst, S., Bialecki, M. Z., & Selig, P. M. (2015). Intellectual capital dimensions: state of the art in 2014. Journal of Intellectual Capital, Vol. 16 Issue:1, pp.58-100
Gilbert, J. H., Von Ah, D., & Broome, M. E. (2017). Organizational intellectual capital and the role of the nurse manager: A proposed conceptual model. Nursing outlook, 65(6), 697-710.
Goebel, V. (2015). Is the literature on content analysis of intellectual capital reporting heading towards a dead end?. Journal of Intellectual Capital, Vol. 16 Issue: 3, pp.681-699.
Guthrie, J., & Petty, R. (2000). Intellectual capital: Australian annual reporting practices. Journal of intellectual capital, Vol. 1 No. 2, 2000, pp. 155-176.
Henry, L.(2013) "Intellectual capital in a recession: evidence from UK SMEs", Journal of Intellectual Capital, Vol. 14 Issue: 1, pp.84-101.
Henry, L.(2013) "Intellectual capital in a recession: evidence from UK SMEs", Journal of Intellectual Capital, Vol. 14 Issue: 1, pp.84-101.
Hsieh, H. F., & Shannon, S. E. (2005). Three approaches to qualitative content analysis. Qualitative health research, 15(9), 1277-1288.
Hsu, Y. H., & Fang, W. (2009). Intellectual capital and new product development performance: The mediating role of organizational learning capability. Technological Forecasting and Social Change, 76(5), 664-677.
Inkinen, H., Kianto, A., Vanhala, M., & Ritala, P. (2017). Structure of intellectual capital–an international comparison. Accounting, Auditing & Accountability Journal.
Kianto, A., Hurmelinna‐Laukkanen, P., & Ritala, P. (2010). Intellectual capital in service‐and product‐oriented companies. Journal of intellectual capital, Vol. 11 Issue: 3, pp.305-325.
Kianto, A., Hurmelinna‐Laukkanen, P., & Ritala, P. (2010). Intellectual capital in service‐and product‐oriented companies. Journal of intellectual capital, Vol. 11 Issue: 3, pp.305-325.
Kireeva, V., & Galiakhmetov, L. (2015). The assessment of the intellectual capital as a factor of investment attractiveness of the region. Procedia Economics and Finance, 27, 240-247.
Kong, E., & Ramia, G. (2010). A qualitative analysis of intellectual capital in social service non-profit organisations: A theory-practice divide. Journal of Management and Organization, 16(5), 656 – 676.
Korsakiene, R., Liucvaitiene, A., Bužavaite, M., & Šimelyte, A. (2017). Intellectual capital as a driving force of internationalization: A case of Lithuanian SMEs. Entrep. Sustain, Issues 4(4): 502-515.
Lenart-Gansiniec , R. (2016). Relational capital and open innovation: in search of interdependencies. Procedia. Social and Behavioral Sciences, 220, 236 – 242.
Li, J., Mangena, M., & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review, 44(2), 98-110.
Lenart-Gansiniec, R. (2016). Relational capital and open innovation: in search of interdependencies. Procedia. Social and Behavioral Sciences, 220, 236 – 242.
Li, J., Mangena, M., & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review, 44(2), 98-110.
Liang, C. J., Chen, T. Y., & Lin, Y. L. (2013). How do different business models affect intellectual capital?. Journal of Intellectual Capital, Vol. 14 No. 2, pp. 176-191.
Liu, C. H. (2017). The relationships among intellectual capital, social capital, and performance-The moderating role of business ties and environmental uncertainty. Tourism Management, 61, 553-561.
Liu, C. H. (2017). The relationships among intellectual capital, social capital, and performance-The moderating role of business ties and environmental uncertainty. Tourism Management, 61, 553-561.
Loulou-Baklouti, S., & Triki, M. (2018). Preparers’ and users’ perception of intellectual capital information usefulness. Journal of Intellectual Capital, Vol. 19 Issue: 3,pp.617-643.
Loulou-Baklouti, S., & Triki, M. (2018). Preparers’ and users’ perception of intellectual capital information usefulness. Journal of Intellectual Capital, Vol. 19 Issue: 3,pp.617-643
Martín-de-Castro, G., Delgado-Verde, M., López-Sáez, P., & Navas-López, J. E. (2011). Towards ‘an intellectual capital-based view of the firm’: origins and nature. Journal of business ethics, 98(4), 649-662.
Mehralian, G., Rasekh, H. R., Akhavan, P., & Ghatari, A. R. (2013). Prioritization of intellectual capital indicators in knowledge-based industries: Evidence from pharmaceutical industry. International Journal of Information Management, 33(1), 209-216.
Moon, Y. J., & Kym, H. G. (2006). A model for the value of intellectual capital. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 23(3), 253-269.
Muttakin, M. B., Khan, A., & Belal, A. R. (2015). Intellectual capital disclosures and corporate governance: An empirical examination. Advances in accounting, 31(2), 219-227.
Namvar, M., & Khalilzadeh, P. (2013). Exploring the role of intellectual capital in the development of e‐business models. International Journal of Commerce and Management. Vol. 23 No. 2, 2013 pp. 97-112.
Ozdemir, N. (2017). Intellectual Capital Management in the Context of Internationalization. In 9th European Conference on Intellectual Capital; Lopes, IT, Serrasqueiro, R., Eds ,pp. 367-37.
Ozdemir, N. (2017). Intellectual Capital Management in the Context of Internationalization. In 9th European Conference on Intellectual Capital; Lopes, IT, Serrasqueiro, R., Eds ,pp. 367-37.
Özer, G., Ergun, E., & Yilmaz, O. (2015). Effects of intellectual capital on qualitative and quantitative performance: Evidence from Turkey. South African Journal of Economic and Management Sciences, 18(2), 143-154.
Ramírez-Córcoles, Y., & Manzaneque-Lizano, M. (2015). The relevance of intellectual capital disclosure: empirical evidence from Spanish universities. Knowledge Management Research & Practice, 13(1), 31-44.
Roos, G., & Roos, J. (1997). Measuring your company's intellectual performance. Journal of Long range planning, 30(3), 413-426.
Roos, G., & Roos, J. (1997). Measuring your company's intellectual performance. Journal of Long range planning, 30(3), 413-426.
Rossi, F. M., Citro, F., & Bisogno, M. (2016). Intellectual capital in action: evidence from Italian local governments. Journal of Intellectual Capital. Vol. 17 Issue: 4, pp.696-713
Sandelowski, M., & Barroso, J. (2006). Handbook for synthesizing qualitative research. springer publishing company.
Scafarto, V., Ricci, F., & Scafarto, F. (2016 ). Intellectual capital and firm performance in the global agribusiness industry. J ournal of Intellectual Capital, Vol. 35 No. 3, pp. 317-36.
Secundo, G., Del Vecchio, P., Dumay, J., & Passiante, G. (2017). Intellectual capital in the age of big data: establishing a research agenda. Journal of Intellectual Capital.
Secundo, G., Margherita, A., Elia, G., & Passiante, G. (2010). Intangible assets in higher education and research: mission, performance or both?. Journal of intellectual capital.
Secundo, G., Massaro, M., Dumay, J., & Bagnoli, C. (2018). Intellectual capital management in the fourth stage of IC research. Journal of Intellectual Capital, Vol. 19 Issue: 1, pp.157-177
Shih, K. H., Lin, C. W., & Lin, B. (2011). Assessing the quality gap of intellectual capital in banks. Total Quality Management, 22(3), 289-303. 756
Shih, K. H., Lin, C. W., & Lin, B. (2011). Assessing the quality gap of intellectual capital in banks. Total Quality Management, 22(3), 289-303. 756
Singh, B., & Rao, M. K. (2016). Examining the effects of intellectual capital on dynamic capabilities in emerging economy context: knowledge management processes as a mediator. Emerging Economy Studies, 2(1), 110-128.
Soetanto, T., & Liem, P. F. (2019). Intellectual capital in indonesia: Dynamic panel approach. Journal of Asia Business Studies, 13(2):240–262.
Subramaniam, M., & Youndt, M. A. (2005). The influence of intellectual capital on the types of innovative capabilities. Academy of Management journal, 48(3), 450-463.
Sussan, F. (2012). Consumer interaction as intellectual capital. Journal of Intellectual Capital, Vol. 13,Issue: 1, pp.81-105.
Tejedo-Romero, F., Filipe Ferraz Esteves Araujo, J., & Luiz Emmendoerfer, M. (2017). Corporate governance mechanisms and intellectual capital. Revista brasileira de gestão de negócios, 19(65), São Paulo, Vol. 19, No. 65, p. 394-414
Tsui, E., Wang, W. M., Cai, L., Cheung, C. F., & Lee, W. B. (2014). Knowledge-based extraction of intellectual capital-related information from unstructured data. Expert systems with Applications, 41(4), 1315-1325.
Vagnoni, E., & Oppi, C. (2015). Investigating factors of intellectual capital to enhance achievement of strategic goals in a university hospital setting. Journal of Intellectual Capital, 16(2), 331-363.
Wang, Q., Sharma, U., & Davey, H. (2016). Intellectual capital disclosure by Chinese and Indian information technology companies. Journal of Intellectual Capital. Vol.17 Issue: 3, pp.507-529
Wang, W. Y., & Chang, C. (2005). Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan. Journal of intellectual capital.
Wiig, K. M. (1997). Integrating intellectual capital and knowledge management. Long range planning, 30(3), 399-405.
Yeganeh, M. V., SHarahi, B. Y., Mohammadi, E., & Beigi, F. H. (2014). A Survey of Intellectual Capital in Public and Private Insurance Companies of Iran Case: Tehran city. Procedia-Social and Behavioral Sciences, 114, 602-609.
Yitmen, I. (2011). Intellectual capital: a competitive asset for driving innovation in engineering design firms. Engineering Management Journal, 23(2), 3-19.
Yu, A., Garcia-Lorenzo, L., & Kourti, I. (2017). The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective. Critical Perspectives on Accounting, 45, 48-62.
Zhang, M., Qi, Y., Wang, Z., Pawar, K. S., & Zhao, X. (2018). How does intellectual capital affect product innovation performance? Evidence from China and India. International Journal of Operations & Production Management, 38(3), pp. 895-914.
Zimmer, L. (2006). Qualitative meta‐synthesis: a question of dialoguing with texts. Journal of advanced nursing, 53(3), 311-318.
Journal of Research in Human Resources Management
Volume 13, Issue 4 - Serial Number 46
NO. 46, Winter Quarterly
January 2022
Pages 221-254

Files

History

  • Receive Date: 08 October 2019
  • Revise Date: 09 January 2021
  • Accept Date: 31 January 2020

Share

How to cite

Statistics