Intellectual Capital and Organizational Performance

An Empirical Focus on Social Cooperative Enterprises
1. Auflage 2021
ISBN: 978-3-030-78481-2
Verlag: Springer International Publishing

Buch, Englisch, 86 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 160 g

Reihe: SIDREA Series in Accounting and Business Administration

This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector. The author presents a survey of a sample of SCEs located in Italy to identify the main components of IC for SCEs and to investigate the effect of IC sub-dimensions on a firm's performance. The book thus presents new empirical evidence on IC in non-profit organizations along with a revelation of the main value drivers by using the survey method as an IC measurement tool combined with a principal components analysis. Finally, considering the difficulties related to the data gathering process in the non-profit sector and in measuring intangible assets, this book helps in increasing the understanding of IC features with a focus on the hybrid organization as SCEs.

Zielgruppe

Research

Autoren/Hrsg.

Sgrò, Francesca

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Management Wissensmanagement
• Wirtschaftswissenschaften Wirtschaftssektoren & Branchen Non-Profit-Organisationen, Verbände
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

1. Introduction.- 2. Role and Characteristics of Social Enterprises (SEs) within Nonprofit Organizations (NPOs).- 3. Intellectual Capital Within Nonprofit Organizations (NPOs).- 4. Intellectual Capital and Firm Performance.- 5. Intellectual Capital: An Empirical Analysis.- 6. Discussion of the Results.- 7. Conclusion.

Über Autor(innen)

Francesca Sgrò is a research fellow in the Department of Economics, Society, and Politics at the University of Urbino (Italy), where she is also an assistant lecturer in accounting, planning, and management control. Her research interests are in the areas of entrepreneurship, corporate performance, intellectual capital, non-profit organizations, social enterprises, and small- and medium-sized enterprises.