Intellectual Capital and Organizational Performance

An Empirical Focus on Social Cooperative Enterprises

Francesca Sgrò (Autor)

Buch | Softcover

VIII, 86 Seiten

2022 | 1st ed. 2021
Springer International Publishing (Verlag)
978-3-030-78481-2 (ISBN)

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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.

Francesca Sgro 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.

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.

Erscheinungsdatum	23.07.2022
Reihe/Serie	SIDREA Series in Accounting and Business Administration
Zusatzinfo	VIII, 86 p. 3 illus.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Gewicht	162 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
Schlagworte	Accounting • Empirical Focus • Intellectual Capital • Organizational Performance • Social Cooperative Enterprises
ISBN-10	3-030-78481-9 / 3030784819
ISBN-13	978-3-030-78481-2 / 9783030784812
Zustand	Neuware