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Intellectual Capital and Financial results: A Case Study

Helena Santos-Rodrigues, Guiomar Pereira-Rodrigues, Desireé Cranfield Orcid Logo

13th European Conference on Knowledge Management

Swansea University Author: Desireé Cranfield Orcid Logo

Abstract

Knowledge has become the primary ingredient of a company's performance and its competitive advantage. Knowledge assets therefore, and the potential of what it represents, has become an increasing concern for companies, and as a consequence, the concept of Intellectual Capital arises. If a compa...

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Published in: 13th European Conference on Knowledge Management
ISBN: 978-1-908272-63-8
Published: Cartagena, Spain 2013
Online Access: https://www.researchgate.net/publication/259646125_The_Intellectual_Capital_and_the_Innovativeness_a_Hospital_Case_Study
URI: https://cronfa.swan.ac.uk/Record/cronfa15055
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fullrecord <?xml version="1.0"?><rfc1807><datestamp>2021-08-02T12:02:01.5125016</datestamp><bib-version>v2</bib-version><id>15055</id><entry>2013-06-12</entry><title>Intellectual Capital and Financial results: A Case Study</title><swanseaauthors><author><sid>3f8fe4194470d374d18e4738089a6ab1</sid><ORCID>0000-0002-3082-687X</ORCID><firstname>Desire&#xE9;</firstname><surname>Cranfield</surname><name>Desire&#xE9; Cranfield</name><active>true</active><ethesisStudent>false</ethesisStudent></author></swanseaauthors><date>2013-06-12</date><deptcode>BBU</deptcode><abstract>Knowledge has become the primary ingredient of a company's performance and its competitive advantage. Knowledge assets therefore, and the potential of what it represents, has become an increasing concern for companies, and as a consequence, the concept of Intellectual Capital arises. If a company aims to succeed at developing its competitive advantage, knowledge assets should be considered an important resource as it is the raw material from which financial results are obtained. This Case Study aims to determine whether Intellectual Capital is presented and valuated in a small company working in the logistics sector, and if it has an impact on the financial performance. The Case Study utilises a pragmatic and unique, holistic and exploratory approach. Data collection was carried out mainly through interviews and observation centred on the Intellectual Capital elements (Human Capital, Structural Capital and Relational Capital) and on the financial performance, conducted on two elements from different levels of authority and responsibility within the company, a director and an operation employee. A Likert scale of 5 points was used, and the study concluded that both participants interviewed, shared a similar view of Intellectual Capital and financial performance. It was also concluded that the company evaluated Intellectual Capital, in general, and the different capitals in particular, as follows: 1) In terms of the Human Capital element, the employee's formation and training, skills, teamwork, internal relations and knowledge share was valuated; 2) In terms of the Structural Capital element, the company exhibited a supportive culture, critical to motivate employees to perform well, and the company exhibited, as well, a low hierarchical distance, with bureaucracy being practically non-existent and the company is focusing on innovation for competitive advantage; 3) In terms of the Relational Capital element, the company cares about customer satisfaction, but this Intellectual Capital component was less valued; 4) Finally, with regards to financial performance, the company had a positive result over the years, although yields have stagnated recently, and expenses have increased due to the current international crisis. Consequently, it was concluded that in this company, Intellectual Capital was valuated and the case study suggests that there is a relationship with financial performance.</abstract><type>Conference Paper/Proceeding/Abstract</type><journal>13th European Conference on Knowledge Management</journal><volume/><journalNumber/><paginationStart/><paginationEnd/><publisher/><placeOfPublication>Cartagena, Spain</placeOfPublication><isbnPrint>978-1-908272-63-8</isbnPrint><isbnElectronic/><issnPrint/><issnElectronic/><keywords>Intellectual Capital, Enterprise Results, Human Capital, Structural Capital, Relational Capital, Financial Results</keywords><publishedDay>30</publishedDay><publishedMonth>4</publishedMonth><publishedYear>2013</publishedYear><publishedDate>2013-04-30</publishedDate><doi/><url>https://www.researchgate.net/publication/259646125_The_Intellectual_Capital_and_the_Innovativeness_a_Hospital_Case_Study</url><notes/><college>COLLEGE NANME</college><department>Business</department><CollegeCode>COLLEGE CODE</CollegeCode><DepartmentCode>BBU</DepartmentCode><institution>Swansea University</institution><apcterm/><lastEdited>2021-08-02T12:02:01.5125016</lastEdited><Created>2013-06-12T14:10:22.1460522</Created><path><level id="1">Faculty of Humanities and Social Sciences</level><level id="2">School of Management - Business Management</level></path><authors><author><firstname>Helena</firstname><surname>Santos-Rodrigues</surname><order>1</order></author><author><firstname>Guiomar</firstname><surname>Pereira-Rodrigues</surname><order>2</order></author><author><firstname>Desire&#xE9;</firstname><surname>Cranfield</surname><orcid>0000-0002-3082-687X</orcid><order>3</order></author></authors><documents/><OutputDurs/></rfc1807>
spelling 2021-08-02T12:02:01.5125016 v2 15055 2013-06-12 Intellectual Capital and Financial results: A Case Study 3f8fe4194470d374d18e4738089a6ab1 0000-0002-3082-687X Desireé Cranfield Desireé Cranfield true false 2013-06-12 BBU Knowledge has become the primary ingredient of a company's performance and its competitive advantage. Knowledge assets therefore, and the potential of what it represents, has become an increasing concern for companies, and as a consequence, the concept of Intellectual Capital arises. If a company aims to succeed at developing its competitive advantage, knowledge assets should be considered an important resource as it is the raw material from which financial results are obtained. This Case Study aims to determine whether Intellectual Capital is presented and valuated in a small company working in the logistics sector, and if it has an impact on the financial performance. The Case Study utilises a pragmatic and unique, holistic and exploratory approach. Data collection was carried out mainly through interviews and observation centred on the Intellectual Capital elements (Human Capital, Structural Capital and Relational Capital) and on the financial performance, conducted on two elements from different levels of authority and responsibility within the company, a director and an operation employee. A Likert scale of 5 points was used, and the study concluded that both participants interviewed, shared a similar view of Intellectual Capital and financial performance. It was also concluded that the company evaluated Intellectual Capital, in general, and the different capitals in particular, as follows: 1) In terms of the Human Capital element, the employee's formation and training, skills, teamwork, internal relations and knowledge share was valuated; 2) In terms of the Structural Capital element, the company exhibited a supportive culture, critical to motivate employees to perform well, and the company exhibited, as well, a low hierarchical distance, with bureaucracy being practically non-existent and the company is focusing on innovation for competitive advantage; 3) In terms of the Relational Capital element, the company cares about customer satisfaction, but this Intellectual Capital component was less valued; 4) Finally, with regards to financial performance, the company had a positive result over the years, although yields have stagnated recently, and expenses have increased due to the current international crisis. Consequently, it was concluded that in this company, Intellectual Capital was valuated and the case study suggests that there is a relationship with financial performance. Conference Paper/Proceeding/Abstract 13th European Conference on Knowledge Management Cartagena, Spain 978-1-908272-63-8 Intellectual Capital, Enterprise Results, Human Capital, Structural Capital, Relational Capital, Financial Results 30 4 2013 2013-04-30 https://www.researchgate.net/publication/259646125_The_Intellectual_Capital_and_the_Innovativeness_a_Hospital_Case_Study COLLEGE NANME Business COLLEGE CODE BBU Swansea University 2021-08-02T12:02:01.5125016 2013-06-12T14:10:22.1460522 Faculty of Humanities and Social Sciences School of Management - Business Management Helena Santos-Rodrigues 1 Guiomar Pereira-Rodrigues 2 Desireé Cranfield 0000-0002-3082-687X 3
title Intellectual Capital and Financial results: A Case Study
spellingShingle Intellectual Capital and Financial results: A Case Study
Desireé Cranfield
title_short Intellectual Capital and Financial results: A Case Study
title_full Intellectual Capital and Financial results: A Case Study
title_fullStr Intellectual Capital and Financial results: A Case Study
title_full_unstemmed Intellectual Capital and Financial results: A Case Study
title_sort Intellectual Capital and Financial results: A Case Study
author_id_str_mv 3f8fe4194470d374d18e4738089a6ab1
author_id_fullname_str_mv 3f8fe4194470d374d18e4738089a6ab1_***_Desireé Cranfield
author Desireé Cranfield
author2 Helena Santos-Rodrigues
Guiomar Pereira-Rodrigues
Desireé Cranfield
format Conference Paper/Proceeding/Abstract
container_title 13th European Conference on Knowledge Management
publishDate 2013
institution Swansea University
isbn 978-1-908272-63-8
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Business Management{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Business Management
url https://www.researchgate.net/publication/259646125_The_Intellectual_Capital_and_the_Innovativeness_a_Hospital_Case_Study
document_store_str 0
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description Knowledge has become the primary ingredient of a company's performance and its competitive advantage. Knowledge assets therefore, and the potential of what it represents, has become an increasing concern for companies, and as a consequence, the concept of Intellectual Capital arises. If a company aims to succeed at developing its competitive advantage, knowledge assets should be considered an important resource as it is the raw material from which financial results are obtained. This Case Study aims to determine whether Intellectual Capital is presented and valuated in a small company working in the logistics sector, and if it has an impact on the financial performance. The Case Study utilises a pragmatic and unique, holistic and exploratory approach. Data collection was carried out mainly through interviews and observation centred on the Intellectual Capital elements (Human Capital, Structural Capital and Relational Capital) and on the financial performance, conducted on two elements from different levels of authority and responsibility within the company, a director and an operation employee. A Likert scale of 5 points was used, and the study concluded that both participants interviewed, shared a similar view of Intellectual Capital and financial performance. It was also concluded that the company evaluated Intellectual Capital, in general, and the different capitals in particular, as follows: 1) In terms of the Human Capital element, the employee's formation and training, skills, teamwork, internal relations and knowledge share was valuated; 2) In terms of the Structural Capital element, the company exhibited a supportive culture, critical to motivate employees to perform well, and the company exhibited, as well, a low hierarchical distance, with bureaucracy being practically non-existent and the company is focusing on innovation for competitive advantage; 3) In terms of the Relational Capital element, the company cares about customer satisfaction, but this Intellectual Capital component was less valued; 4) Finally, with regards to financial performance, the company had a positive result over the years, although yields have stagnated recently, and expenses have increased due to the current international crisis. Consequently, it was concluded that in this company, Intellectual Capital was valuated and the case study suggests that there is a relationship with financial performance.
published_date 2013-04-30T03:17:11Z
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score 10.999207

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