Purpose – The purpose of this paper is to investigate the relationship of intellectual capital (IC) with the strategy of small-medium enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during a financial crisis. Design/methodology/approach – The...

The ascent of knowledge economy and the advance of ICT have placed e-learning as a mainstream application by providing knowledge workers with learning experiences that are accessible, timely and affordable. Accountants constitute a professional group whose work has been significantly affected by...

Purpose – This study investigates the relationship of Intellectual Capital (IC) with the strategy of Small-Medium Enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during a financial crisis.Design/methodology/approach – The analysis is informed by...

Purpose – This study attempts to formulate an ontological proposition for the intellectual capital (IC) domain. This study is motivated by the debate of contemporary thinking for different IC research streams (IC1‐ostensive versus IC2‐performative) and their different ontological...

Purpose – This study attempts to formulate an ontological proposition for the intellectual capital (IC) domain. This study is motivated by the debate of contemporary thinking for different IC research streams (IC1-ostensive versus IC2-performative) and their different ontological perceptions...

Purpose: This study analyses the relation of intellectual capital (IC) with future operating performance under the prism of different strategic orientations or explanations for the relation of IC with the future operating performance.Design/methodology/approach: Our final data sample consists of...

This study provides international empirical evidence for the asymmetric cost behavior of the cost of goods sold and the operating expenses in the context of the European non-listed firms. We employ a data sample of 4,177,625 firm years observations from Amadeus Database for the period 2009-2017...