Purpose - The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of intellectual capital as determining variables. Design/methodology/approach - A comparative analysis between family...

This report is part of an annual series from the Clean Energy Technology Observatory that address the status of technology development and trends, value chains and markets in the European Union and internationally. The present report aims to provide an overall integrated analysis of the clean...

This paper examines the effects of human capital on SMEs' participation in global value chains using Indonesian firm-level data. The paper adopts the discrete choice modeling of the probit framework to examine the behavior of firms in the export market. In particular, it examines SME behavior in...

To date, research on intellectual capital (IC) in tourism has dealt with the supply-side view. This study continues the research into IC and develops a new perspective dealing with the demand side of IC in the accommodation industry, focusing on young consumers. On the theoretical ground, the...

Empirical research of intellectual capital in term of regional development of the Republic of Serbia aims to show and explain the function of intellectual capital in the regional development of the Republic of Serbia, and point out the disparities of national regions in terms of economic...

With the remarkable progress made in the field of artificial intelligence, there is growing concern about the possibility of robots posing a threat or danger to humans and the robot is crowding more and more people out of their jobs. The epidemic period also witnessed an unparalleled increase in...

The digital transition is transforming society in general and industry in particular, so much so that the concept of Industry 4.0 is by now widespread and consolidated. However, there is the risk that too pronounced a focus on technology may lead to losing sight of the centrality of human...

Despite the roles of intellectual capital (IC) as a competitive strategy for firm continued survival, its nexus with board gender diversity (BGD) has sparsely been investigated. The aim of this study is to analyse the effect of BGD on intellectual capital efficiency (ICF) of the listed deposit...

Purpose: The article examines the role of management accounting in managing human capital, a key intangible asset for services sectors. Considering new expectations regarding the role of management accountants and human resource professionals, the article explores the ability of the disciplines...