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Intellectual Capital and Organizational Performance : An Empirical Focus on Social Cooperative Enterprises.
・ISBN 978-3-030-78478-2 hard EUR 129.99
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| 著者・編者 | Sgrò, Francesca, |
|---|---|
| シリーズ | SIDREA Series in Accounting and Business Administration |
| 出版社 | (Springer, GW) |
| 出版年月 | 2021.07 |
| ページ数 | 86 pp. |
| 言語 | ENG |
| ニュース番号 | <664-1236 664-1307> |
解説
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.