Intellectual Capital and Organizational Performance

£109.50

Intellectual Capital and Organizational Performance

An Empirical Focus on Social Cooperative Enterprises

Accounting Knowledge management Non-profitmaking organizations

Author: Francesca Sgro

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Collection: SIDREA Series in Accounting and Business Administration

Language: English

Published by: Springer

Published on: 20th July 2021

Format: LCP-protected ePub

Size: 483 Kb

ISBN: 9783030784799


Introduction

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.

Research Approach

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.

Key Findings

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.

Conclusion

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.

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