This research aims to analyse the direct and indirect effects of human capital, social capital and customer capital on the different types of innovations via organisational capital in the service sector. It also examines the interaction among the different types of innovations including product, process and organisational innovations and tests the role of human capital, social capital and customer capital in supporting organisational capital. This research employs the first stage of Actor Network Theory named problematisation to justify the research model. This study adopts a positivism philosophy, a deduction approach and a quantitative method as the research methodology. Hence, a questionnaire was used to gather data from 198 managers in the Egyptian banks (54% response rate). Structural Equation Modelling by Partial Least Square (warp PLS 3.0) was applied to test the research hypotheses. The research findings indicate that product, process and organisational innovation are positively associated with organisational capital. It is found that social capital and human capital have direct and indirect positive effects on both product and organisational innovation via organisational capital. It appears that social capital and human capital do not have a direct influence on process innovation whereas organisational capital fully mediates the relationship between social capital, human capital and process innovation. The study explores the direct and indirect positive effects of customer capital on three types of innovation through organisational capital. Additionally, organisational innovation has a positive relation with process and product innovation, which is significantly associated with process innovation. The most significant influence of intellectual capital is on product innovation, followed by organisational innovation, whereas the least significant influence is on process innovation. Moreover, the results also show that there are no significant differences between the public and private banks in terms of the path coefficients. The effect size of organisational capital on product and process innovation in the private banks is substantially larger than it is in the public banks. In the same way, the private banks have relatively larger effect sizes for human capital on product and process innovation via organisational capital than those in the public banks. Unexpectedly, in the public banks, the positive effect size of customer capital on product and process innovation via organisational capital is larger than it is in the private banks. This study has contributed to intellectual capital, innovation and service sector literature. It explores many benefits for the managers of the banks. It suggests that they should view intellectual capital as a catalyst for the different types of innovations. For example, banks should maintain and promote social connections amongst their employees to support innovation and to foster the cohesion of informal organisation.

Thesis (M.Com.(Ondernemingsbest.))--Universiteit van Pretoria, 2001. / Available on the Internet via the World Wide Web.

Thesis (PhDBusinessandManagement)--University of South Australia, 2005.

This study investigates potential motivations for intellectual capital (IC) reporting in management reports of 428 German companies for the accounting year 2010. To infer motivations, agency theory and legitimacy theory are applied to test which theory better explains IC reporting. To approach methodological issues regarding how to measure IC value and IC reporting, the study is structured in three research projects. The first two research projects analyse methodological approaches, providing the basis for testing theories in project three. In the first project, a novel measure to estimate IC value is identified in the area of mergers and acquisitions research and innovatively applied to the area of IC research. This novel long-run value-to-book measure allows testing of previously untested IC-related hypotheses. The second research project supports a parsimonious design of a research framework for an IC content analysis and specifies which IC components are important to focus on. In the final project, the results show that legitimacy theory better explains IC reporting compared to agency theory. According to the findings, IC reporting is motivated to legitimise a company’s market position and to justify the use of intangible resources. The findings of this study contribute to the research areas of measuring IC value, analysing IC content, and applying theories to IC reporting.

Thesis (Ph.D.)--Capella University, 2001. / Includes bibliographical references (leaves 109-115).

The competitive environment in the banking industry globally and in South Africa is putting immense pressure on companies to keep track of changes in technology, customer demands, and market trends. Responses to the above will allow a company in South Africa to improve customer service and thus remain competitive and relevant. This dissertation is to determine the status and interpretation of intellectual capital (intangible assets) within a South African banking and service company. This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage. A case study method was applied and interviews were conducted to capture responses. The questions were structured, but the discussions allowed for additional questions to be asked during the interviews.

Technological breakthroughs experienced globally have opened new avenues of opportunities; creating a virtual environment that transforms and changes businesses, organisations, social, economical and political landscapes. Such a wave of change affects all walks of life as internet connectivity gives the web a presence that engulfs workplaces and other organisational settings. In maintaining competitiveness, organisations strive to use knowledge to create value in the challenging new environment. The study aimed to develop a framework that will be used for the critical evaluation of strategies for value creation within knowledge-driven organisations using available resources. The research used mixed methods in two case studies; the first for developing a conceptual framework and the second for critiquing it. Through a literature review and observation at AB institute main venue, case study 1 identified crucial intangibles for creating value. Knowledge workers (academics and non-academics) were the study participants in primary research that used indepth interviews and questionnaires to collect data. Over four phases, the study unfolded to three neighbouring institutions for a wider representation. All the institutions covered in case study 1 were within the higher learning industry. The data were analysed and the findings revealed six features and six themes in two separate models, which formed the conceptual framework. The framework models were denoted as part A and B. Part A: the organisational Critical Evaluation of Strategies for Value Creation xv perspective shows the context within the features: ‘knowledge flow, departments, new entrants, dynamic, recognition and the deliverables’. The individual global perspective forms part B with the themes: individual commitment, emotional capital, proactive environment, workplace interaction, value creation process and endless global connectivity. The four phases of the research process in case study 1 eased data collection, in triangulation for the convergance of evidence which produced the conceptual framework. Case study 2 started in the UK and later in Tanzania was designed to critique the conceptual framework, the outcome of case study 1. Knowledge workers comprising ‘academics and non-academics’ from higher learning and other organisations formed the participantsin the 57 in-depth interviews of which had data collection under the instrument based on informed consent and confidentiality. Using mixed methods the data were analysed and findings presented as a condensed ‘qualitative knowledge’ of themes and features in ‘focused codes’ as a matrix to merge the models of the framework. The findings suggest that the framework will enhance understanding as a guide to unleash and create value; a lens for both decision makers and knowledge workers to use action research in endeavour to seize opportunities and initiatives for creating value through existing practices. It is a guide to harness ideas from interconectivity changing them into workable realities. The main contribution of the research is the developed framework and body of knowledge from the primary research findings of case studies 1 and 2.

There has been little research on intellectual capital (IC) reporting practices of UK firms or on the incentives/disincentives that motivate them to disclose information about their value drivers. Therefore, this study explores annual report disclosures and seeks to explain why managers choose to disclose. The sample consists of 100 London Stock Exchange firms from nine knowledge-based sectors. Whilst adopting a primarily positive accounting theory explanation of disclosure, a new combination of theories (capital market transactions theory, proprietary costs theory and corporate governance theory) is used to generate explanatory variables. The results show that there is a skewing toward relational capital. However, there were large differences in the amount of information disclosed, both across sectors and, in many cases, inside sectors, suggesting that different sectors, or even different companies, may have quite different value drivers. Initial analysis of possible motives was conducted using an OLS regression including all possible explanatory independent variables. However, neither corporate governance nor proprietary costs are well-theorised, and several different variables were used to proxy each of these. Therefore, reduced regression models were also employed. Principal component analysis was used to generate one composite measure of corporate governance and proprietary costs. The results showed that reporting IC is negatively associated with the extent of external financing, while firms with high market-to-book values also disclose less IC information. However, contrary to expectations, the acquisition variable was insignificant although as expected, the relation between human capital disclosure and foreign operations was found to be positive and significant. For proprietary costs variables, there was a significantly positive relation between entry barriers and IC disclosure, and a negative relationship between IC and the intensity of industry competition. Finally, there was a significant, positive relationship between corporate governance and the disclosure of all types of IC.

The competitive environment in the banking industry globally and in South Africa is putting immense pressure on companies to keep track of changes in technology, customer demands, and market trends. Responses to the above will allow a company in South Africa to improve customer service and thus remain competitive and relevant. This dissertation is to determine the status and interpretation of intellectual capital (intangible assets) within a South African banking and service company. This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage. A case study method was applied and interviews were conducted to capture responses. The questions were structured, but the discussions allowed for additional questions to be asked during the interviews.

In this thesis I propose that the literature on ambidexterity does not fully explore the detailed practices by which organisations and managers may achieve both exploitation and exploration. A systematic review identifies that studies have focused principally at the organisation-level, and there is a lack of both empirical and theoretical work at the micro-level of analysis highlighting how ambidexterity may be achieved in practical, complex, working structures. The research addresses these micro-mechanisms in the context of the management of projects, a suitable area in that it can be considered as using defined processes together with the flexibility to overcome particular issues that arise. The contribution of the thesis is that it presents an insight into the management of ambidexterity in such an environment, and identifies how multiple knowledge resources are utilised, together with the underlying managerial practices. The level of analysis is the project (specifically, IT-services projects in a major multinational organisation), using the manager as the unit of analysis. The research question is ‘How is ambidexterity achieved at the level of the project?’ This is an opportunity to explore a practical as well as a theoretical gap, in an increasingly important area of business operations. The first stage of the research examines the managerial role in terms of intellectual capital, using a variety of projects. This shows that the sub-components of IC (human, social and organisational/project capital) can each be understood as having co-existing, orthogonal, exploitative and exploratory elements, an important extension of existing theory. The forms of intellectual capital are interwoven not only with each other, but also with the processes of exploitation and exploration, and to conceive of them as separate is an insufficient theorisation. The findings from the qualitative approach are used to investigate the duality of these concepts and bring greater clarity to our understanding of their operationalisation. .This is followed by eight case studies, each using between three and five managerial respondents, together with project data, used to develop a more fine-grained understanding of ambidexterity in a wide range of industrial settings. This shows different managerial configurations (including ‘distributed’ and ‘point’ ambidexterity – an addition to current theory), together with five key managerial practices to enable project-level ambidexterity, identified in the context of project complexity, critical events and constraints.