Intellectual Capital and Organizational Performance: An Empirical Focus on Social Cooperative Enterprises (SIDREA Series in Accounting and Business Administration)

L'écran titre de Springer indique : "This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector. The author presents a survey of a sample of SCEs located in Italy to identify the main components of IC for SCEs and to investigate the effect of IC sub-dimensions on a firm's performance. The book thus presents new empirical evidence on IC in non-profit organizations along with a revelation of the main value drivers by using the survey method as an IC measurement tool combined with a principal components analysis. Finally, considering the difficulties related to the data gathering process in the non-profit sector and in measuring intangible assets, this book helps in increasing the understanding of IC features with a focus on the hybrid organization as SCEs." Contents Chapter 1: Introduction References Chapter 2: Role and Characteristics of Social Enterprises (SEs) within Nonprofit Organizations (NPOs) 2.1 Nonprofit Organizations (NPOs) in Italy 2.1.1 The Legal Evolution of Social Enterprises (SEs) 2.1.2 The Entrepreneurial, Social, and Inclusive Ownership-Governance Dimensions of SEs 2.1.3 Social Enterprises as Hybrid Organizations 2.2 Social Cooperative Enterprises (SCEs) as the most Entrepreneurial Form of SE 2.2.1 Cooperative Enterprises in the Literature on Economics and Management 2.2.2 The Diffusion of Social Cooperative Enterprises in the European Context 2.2.3 Social Cooperative Enterprises in Italy References Chapter 3: Intellectual Capital within Nonprofit Organizations (NPOs) 3.1 The Origin and Evolution of Intellectual Capital 3.1.1 Intellectual Capital in the Economics and Management Literature 3.1.2 Categories of Intellectual Capital 3.1.3 The Evolution of Intellectual Capital Studies 3.2 Intellectual Capital: A Focus on the Third Sector 3.2.1 Intellectual Capital in Nonprofit Organizations: A Descriptive Review 3.2.2 The Strategic Importance of Intellectual Capital in Social Cooperative Enterprises 3.3 An Innovative Multidimensional Measuring System of IC for SCEs 3.3.1 Human Capital in SCEs 3.3.2 Relational Capital in SCEs 3.3.3 Structural Capital in SCEs References Chapter 4: Intellectual Capital and Firm Performance 4.1 Organizational Performance 4.1.1 Role and Evolution of SEs ́ Managerial Performance 4.1.2 Mission-Based Performance 4.1.3 Economic and Financial Performance 4.2 Human, Relational, and Structural Capital as Drivers of SCE Performance 4.3 Hypothesis Development References Chapter 5: Intellectual Capital: An Empirical Analysis 5.1 Research Methodology 5.1.1 Sample and Variable Definition 5.1.2 Descriptive Statistics 5.2 Principal Component Analysis of IC Subdimensions 5.2.1 Principal Component Analysis of Services Provided by the Network 5.3 Pearson Correlation 5.4 Regression Models References Chapter 6: Discussion of the Results 6.1 Findings 6.1.1 Principal Component Analysis of the IC Subdimensions and the Services Provided by the Network 6.1.2 The Relationship between the IC Subdimensions and SCE Performance 6.1.3 Managerial and Theoretical Implications, Limitations, and Further Research References Chapter 7: Conclusion References Appendix Questionnaire Design L'écran titre de Springer indique : "This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector. The author presents a survey of a sample of SCEs located in Italy to identify the main components of IC for SCEs and to investigate the effect of IC sub-dimensions on a firm's performance. The book thus presents new empirical evidence on IC in non-profit organizations along with a revelation of the main value drivers by using the survey method as an IC measurement tool combined with a principal components analysis. Finally, considering the difficulties related to the data gathering process in the non-profit sector and in measuring intangible assets, this book helps in increasing the understanding of IC features with a focus on the hybrid organization as SCEs."