Reporting of intellectual capital management using a scoring model
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , |
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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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 |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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