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.
Format: Paperback / softback
CONTRIBUTORS: Francesca Sgrò
EAN: 9783030784812
COUNTRY: Switzerland
PAGES:
WEIGHT: 163 g
HEIGHT: 235 cm
PUBLISHED BY: Springer Nature Switzerland AG
DATE PUBLISHED: 2022-07-22
CITY:
GENRE: BUSINESS & ECONOMICS / Accounting / Managerial, BUSINESS & ECONOMICS / Nonprofit Organizations & Charities / General, BUSINESS & ECONOMICS / Information Management
WIDTH: 155 cm
SPINE:
Book Themes:
Finance and accounting, Knowledge management, Non-profitmaking organizations
Francesca Sgrò is a research fellow in the Department of Economics, Society, and Politics at the University of Urbino (Italy), where she is also an assistant lecturer in accounting, planning, and management control. Her research interests are in the areas of entrepreneurship, corporate performance, intellectual capital, non-profit organizations, social enterprises, and small- and medium-sized enterprises.