Intellectual Capital and Organizational Performance E-Book

Francesca Sgrò

• Herausgeber: Springer International Publishing
• Kategorie: Fachliteratur
• Serie: SIDREA Series in Accounting and Business Administration
• Sprache: Englisch

Veröffentlichungsjahr: 2021

Beschreibung

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.