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Intellectual Capital and Organizational Performance: An Empirical Focus on Social Cooperative Enterprises: SIDREA Series in Accounting and Business Administration

Autor Francesca Sgrò
en Limba Engleză Paperback – 22 iul 2022
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.
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Specificații

ISBN-13: 9783030784812
ISBN-10: 3030784819
Ilustrații: VIII, 86 p. 3 illus.
Dimensiuni: 155 x 235 mm
Greutate: 0.15 kg
Ediția:1st ed. 2021
Editura: Springer International Publishing
Colecția Springer
Seria SIDREA Series in Accounting and Business Administration

Locul publicării:Cham, Switzerland

Cuprins

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.

Notă biografică

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.

Textul de pe ultima copertă

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.

Caracteristici

Examines the linkages between intellectual capital (IC) and performance in social cooperative enterprises (SCEs) Outlines the evolution of the business and management literature devoted to the intellectual capital in SCEs Provides an overview of the most important IC sub-components crucial for SCE success