Reporting of intellectual capital management using a scoring model

Detalhes bibliográficos
Autor(a) principal: Matos, Florinda
Data de Publicação: 2020
Outros Autores: Vairinhos, Valter, Godina, Radu
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/116276
Resumo: UIDB/00667/2020
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spelling Reporting of intellectual capital management using a scoring modelBiplotsIntellectual capitalPartial least squaresPath modellingScoring modelStructural equationsGeography, Planning and DevelopmentRenewable Energy, Sustainability and the EnvironmentManagement, Monitoring, Policy and LawSDG 7 - Affordable and Clean EnergyUIDB/00667/2020The global transformation of the economy, driven by digital transformation and sustainability challenges, is placing its focus on the evaluation of companies’ intangible assets. Thus, if the report of those intangible assets, namely intellectual capital (IC) management, is endowed with credible metrics, recognized, and accepted, it can work as a guarantee, ensuring the reliability and sustainability of an organization. The aim of this research is to propose a data-driven Intellectual Capital Management Scoring System to be used in the auditing of the IC management of organisations. This paper presents one of the first attempts to use Path Modelling and the Partial Least Squares (PLS) Methodology, combined with Biplots, to define and validate Intellectual Capital Scoring Systems. This system relies on a model estimated using the PLS Path Modelling methodology and uses data from two independent random samples of Portuguese small and medium-sized enterprises (SMEs), which, in turn, was used to obtain two independent model estimates. The results obtained with the mentioned methodology show a good consistency both in performance and very similar parameters estimates, suggesting the validity of the associated scoring function.UNIDEMI - Unidade de Investigação e Desenvolvimento em Engenharia Mecânica e IndustrialDEMI - Departamento de Engenharia Mecânica e IndustrialRUNMatos, FlorindaVairinhos, ValterGodina, Radu2021-04-27T23:13:11Z2020-09-302020-09-30T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article19application/pdfhttp://hdl.handle.net/10362/116276eng2071-1050PURE: 26202700https://doi.org/10.3390/su12198086info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:58:44Zoai:run.unl.pt:10362/116276Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:43:00.650485Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Reporting of intellectual capital management using a scoring model
title Reporting of intellectual capital management using a scoring model
spellingShingle Reporting of intellectual capital management using a scoring model
Matos, Florinda
Biplots
Intellectual capital
Partial least squares
Path modelling
Scoring model
Structural equations
Geography, Planning and Development
Renewable Energy, Sustainability and the Environment
Management, Monitoring, Policy and Law
SDG 7 - Affordable and Clean Energy
title_short Reporting of intellectual capital management using a scoring model
title_full Reporting of intellectual capital management using a scoring model
title_fullStr Reporting of intellectual capital management using a scoring model
title_full_unstemmed Reporting of intellectual capital management using a scoring model
title_sort Reporting of intellectual capital management using a scoring model
author Matos, Florinda
author_facet Matos, Florinda
Vairinhos, Valter
Godina, Radu
author_role author
author2 Vairinhos, Valter
Godina, Radu
author2_role author
author
dc.contributor.none.fl_str_mv UNIDEMI - Unidade de Investigação e Desenvolvimento em Engenharia Mecânica e Industrial
DEMI - Departamento de Engenharia Mecânica e Industrial
RUN
dc.contributor.author.fl_str_mv Matos, Florinda
Vairinhos, Valter
Godina, Radu
dc.subject.por.fl_str_mv Biplots
Intellectual capital
Partial least squares
Path modelling
Scoring model
Structural equations
Geography, Planning and Development
Renewable Energy, Sustainability and the Environment
Management, Monitoring, Policy and Law
SDG 7 - Affordable and Clean Energy
topic Biplots
Intellectual capital
Partial least squares
Path modelling
Scoring model
Structural equations
Geography, Planning and Development
Renewable Energy, Sustainability and the Environment
Management, Monitoring, Policy and Law
SDG 7 - Affordable and Clean Energy
description UIDB/00667/2020
publishDate 2020
dc.date.none.fl_str_mv 2020-09-30
2020-09-30T00:00:00Z
2021-04-27T23:13:11Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/116276
url http://hdl.handle.net/10362/116276
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2071-1050
PURE: 26202700
https://doi.org/10.3390/su12198086
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 19
application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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