Managing intellectual capital: the MIC matrix

Knowledge assets represent a special set of resources for a firm and as such, their management is of great importance to academics and managers. The purpose of this paper is to review the literature as it pertains to knowledge assets and provide a suggested model for intellectual capital management that can be of benefit to both academics and practitioners. In doing so, a set of research propositions are suggested to provide guidance for future research

Evaluation of Accountants’ Performance: The Case of Vietnam

This study is conducted for evaluating accountants’ performance of firms doing business in Vietnam. Based on literature review and interview’s results, dependent variable of accountants’ performance includes four attributes. Having descriptive analysis, Cronbach's Alpha, Independent T-test, ANOVA for measuring performance of accountants in firms in Vietnam. The results show that performance of accountants achieved an average of 3.87, Cronbach's Alpha coefficient with greater than 0.6; evaluation of the performance of accountants of other units in firms and its evaluation of accounting unit itself is different, differences in evaluating performance of accountants from chief accountants, general accountants and accountants. Based on the findings, some recommendations are given for improving accountant performances of firms doing business in the context of Vietnam. Keywords: Performance, Accountants, Vietna

Practical Relevance of Knowledge Management and Intellectual Capital Scholarly Research: Books as Knowledge Translation Agents

To enhance our understanding of the relevance of knowledge management/intellectual capital (KM/IC) academic research, this study explores what sources authors utilize to develop their book content. Ten prominent KM/IC book authors were interviewed to identify if and how KM/IC academic literature is being disseminated through books. It was found that the body of knowledge existing in peer-reviewed journals is utilized in the development of book/textbook content. Books serve as knowledge translation agents through which academic literature is summarized, aggregated and transformed into the format that may be easily comprehended by non-academics. In addition to peer-reviewed journals, KM/IC book authors utilize other sources, including personal research, experts’ opinions, experience, practitioner magazines, conferences, books, and informal discussions with academics. The model, which was developed within this study, demonstrates that the book’s target audience and author’s motivation serve as a pure moderator of the relationship between the available content sources and actual book content

EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL MEDIASI ANTARA TALENT MANAGEMENT, KNOWLEDGE SHARING DAN EMPLOYEE CAPABILITY

The purpose of this study was to test out the effect of talent management and knowledge sharing on employee capability with employee management as the mediation variable for the State Civil Apparatus (ASN) within the Secretariat environment of Mahakam Ulu Regency. This study is a quantitative study that was expected to be able to measure the effect of the variables. The data collection was conducted using a questionnaire with a saturated sampling technique to 58 ASN in the Secretariat environment of Mahakam Ulu Regency. The data processing was carried out using the 3.0 SmartPls program. The first result showed that the employee engagement variable as the variable mediating the effect of talent management and employee capability, with partial mediation quality. Second, employee engagement is the variable mediating the effect of knowledge sharing and employee capability with partial mediation quality. This study confirmed that employee capability can be improved by improving the talent management and knowledge sharing. Employee engagement either technically or managerially may enhance the experience of the relevant employee by which through experience enhancement, the employee capability may also be improved. Theoretically, this study was expected to be able to enrich and complete the realm of science in the field of management science especially those related to human resources management. Organizations who wish to improve employee capability can implement talent management well, revive the culture of knowledge sharing as well as engaging employees in organizational activities either technically or managerially. Practically, the result of this study can be used by heads of governmental organizations to enhance their employees’ competency, so that they can be the employees who are capable of performing organizational activities productively and efficiently.Keywords: Talent Management, Knowledge Sharing, Employee Engagement, Employee Capabilit

THE MEDIATING ROLE OF ABSORPTIVE CAPACITY IN THE RELATIONSHIP BETWEEN THE DIMENSIONS OF HUMAN CAPITAL AND ORGANIZATIONAL PERFORMANCE: A CONCEPTUAL FRAMEWORK FOR THE TEXTILE SECTOR OF PAKISTAN

The textile sector is the backbone of the economy of Pakistan. This sector contributes 60% of the total export of the country. The current budget allocation is $640 million from 2014 to 2019. The export of textile sector is constantly declining. Pakistan faced problems in the year 2009 to 2014 as the government allocated a budget of$ 2.3 billion. There was only 15% implementation of this budget seen in Pakistan’s textile industry. This sector is facing many structural problems. The major problem is in analyzing the impact and measurement of human capital. There are many variables which the researchers have investigated, like job satisfaction to organizational tenure for representing the concept of human capital at both the national and as well as firm-level. However, there is a disagreement that exists among the different researchers for selecting those indicators which can appropriately represent the concept of human capital. There are more complications when it comes to the textile firms because there are not many scholastic studies which have seriously focused on investigating the indicators of human capital, specific to the textile sector of Pakistan. However, till today, no scale or criterion is available which can help in capturing the level of the human capital in this sector. By introducing of these HC measures which will be specific to the textile sector will bridge this gap. This study will contribute to increasing the performance of the textile firms by increasing their absorptive capacity by focusing on specific human capital indicators

Impact of CSR Perception on Dimensions of Job Performance with Mediating Effect of Overall Justice Perception

Despite the vast and multidimensional research conducted on the notion of CSR and its positive association with different external variables, very little focus has been given to study its influence on the employees’ attitudes and behavior which may further influence their job efficiency, job effectiveness, job quality and thus the overall job performance of individuals.  Therefore, this study aimed to empirically investigate the influence of CSR perception on the antecedents of Job Performance i.e. job efficiency, job effectiveness and job quality of employees with Overall Justice Perception as mediator. Data were collected in two different waves through questionnaires from three different organizations in Telecom sector of Pakistan. A total sample size of 217 was recorded. Results were measured through regression analysis and Preacher & Hayes (2008) macro for mediation. The results showed a weak but significant positive influence on Job efficiency, Job quality and Overall Job Performance. The overall justice perception was also found to be positively influenced by CSR as well as significant positive role of overall justice perception between CSR perception and Job Performance was found. Keywords: CSR perception, Overall Justice Perception, Job Efficiency, Job Quality, Job Effectiveness, Job Performance