Purpose: Drawing largely upon resource orchestration theory, this study aims to contribute to the intellectual capital (IC) literature by testing a model where intrapreneurship mobilizes resources to trigger firm performance. More specifically, this study investigates how intrapreneurship...

Purpose: This study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective....

Purpose: This paper aims to tie together insights from the body of research on knowledge management (KM) and management accounting control systems to propose a conceptual model in which performance measurement systems (PMS) can play a role in translating knowledge resources into enhanced...

Purpose: The purpose of this paper is to provide empirical evidence of the relationship between intellectual capital (IC) and economic performance, with focus on social cooperative enterprises (SCEs) that work in non-profit sectors. Design/methodology/approach: A survey was developed and...

Purpose: The purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance measurement (PM) systems. Design/methodology/approach: Data were collected from a survey of 128 chief financial...

Purpose: Extant paradox theory suggests that adopting paradoxical frames, which are mental templates adopted by individuals in order to embrace contradictions, will result in superior firm performance. Superior performance is achieved through learning and creativity, fostering flexibility and...