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German unification led to a total change in the environment of East German factories. Describes a manufacturing company where these changes led to a massive, multi‐step reduction in size and a change from mass production to one‐off production. Traditional analysis methods did not give results adequate to inform strategy making. Size reduction without appropriate strategic orientation led not only to heavy financial loss, but also caused a “brain drain” effect, and initiated a vicious spiral of downsizing. The identification of employees’ skills and experience provided information about what the company was actually good at doing. Direct costs and sales were then analysed to determine how best the factory might be structured in order to support the core process. A cost accounting system was established and a system for controlling the engineering process was implemented. Order processing was simplified and supported by the tailoring of the production planning and control computer system.

Purpose: This study examines the key role of diversity management in supporting intellectual capital in organisations. Intellectual capital, which includes the knowledge, skills and innovative potential of employees, is recognised as a valuable resource that drives organisational success. By embracing diversity and managing it effectively, organisations can unleash the full potential of their intellectual capital and achieve a lot of benefits.

Methodology: The study is based on primary data. The research method used to achieve the objective and answer the research questions is a critical analysis of the literature on the subject, as well as an analysis of the qualitative research conducted by the author on the topic of building intellectual capital of enterprises in Poland conducted in 2019. The study used a dataset of 1,067 enterprises operating in Poland (with at least 10 employees).

Findings: It should be noted that this study underscores the crucial role of diversity management in enhancing intellectual capital within organisations. By embracing diversity and fostering an inclusive environment, organisations can tap into collective intelligence, creativity, and problem-solving capabilities of a diverse workforce. The benefits extend beyond organisational performance, encompassing innovation, employee engagement, and customer satisfaction.

Significance: The study highlights that it is imperative for organisations to implement effective diversity management strategies and continuously evaluate their progress to unlock the full potential of their intellectual capital and drive sustainable success in a rapidly evolving global landscape.

The process of knowledge production is usually assigned to scientists who use specific methods to extract knowledge from someone else's experience. Usually this includes collecting, aggregating and interpreting data from an uninvolved point of view; that is, from the outside. This procedure is supposed to guarantee objectivity and generalisation. Many child sexual abuse (CSA) survivors reject such an approach that turns them into objects again. This presents a problem for research because it limits the number and contribution of potential participants and can lead to bias. In self-help groups of CSA survivors, an enormous amount of experiential knowledge accumulates, and sometimes this is transferred into more than only individually valid knowledge. Based on this experience and aiming for more agency of CSA Survivors, a group of adult survivors and researchers developed a new approach to research. It focuses on the development of self-organised research, which enables survivors of sexualised violence to practice research without losing agency. They are indispensable and elementary parts in all phases of the process. This chapter shows one way of formalising this process so quality criteria can be developed and applied. Following the presented approach, evaluation of the presented methods is the appropriate next step because self-help groups give reason to estimate significant outcomes. These outcomes not only enable self-help groups of CSA survivors to incorporate new methods but also include the chance to empower adults, children or youth who have been victims of sexualised violence.

The intellectual capital (IC) can be divided into three categories, i.e. human, structural, and relationship capitals. The purpose of this paper is to investigate the correlation among those capitals to their indicators, particularly for intellectual capital statement made in Germany and intellectual capital statement made in Europe models.

In these two models, each capital has four, six, and five indicators, respectively. So totally, there are 15 indicators. Structural equation modeling and its sensitivity analysis are utilized for measuring the correlation among those capitals to their indicators.

Among those 15 indicators, 14 indicators have strong correlation with their respective capitals. Moreover, there exist strong correlation in a similar weight among those capitals, i.e. the correlations between human (HC) and structural capital (SC) is 0.88, SC and relationship capital (RC) is 0.87 and HC to RC is 0.81.

So far, the data collected from the IC projects are presented and analyzed through descriptive statistics and statistics summaries, e.g. mean and standard deviation. This paper offers other statistical tools for exposing valuable information such as the correlation among each capital to its indicators in IC model.

This paper aims to analyze the role of a knowledge-based network (k-network) in the intellectual capital (IC) and organizational performance of Brazilian small and medium-sized enterprises (SMEs).

This paper presents a descriptive, qualitative and applied case study, developed taking into account the theories of strategy, IC, networks and finance to analyze the relationship between k-network and the generation of IC and organizational performance in a multifocal perspective (observed in terms of financial and marketing results, efficiency and efficacy and innovation and competitiveness) in Brazilian SMEs.

The findings showed that k-network plays a crucial role in the generation of the IC and improvements in organizational performance in SMEs. In addition, the results revealed the strategic relevance of the relationship between people and enterprises to master the process of creation and sharing information and knowledge in the analyzed network. Taken as a whole, the conclusions demonstrated the establishment of IC (in its three dimensions) as a consequence of the strategic association of SMEs in k-network, as well as the mediation role of IC as a way to promote improvements in organizational performance, considering the observed amelioration in financial results, marketing growth, efficiency, efficacy, innovation and competitiveness.

This research provides theoretical contributions by broadening knowledge of the practical relationship between k-network, IC and the multifocal perspective of SMEs organizational performance – a relevant and underexplored issue in the literature, offering several avenues for future research.

The results highlight the economic, political and social relevance of SMEs and the strategic use of k-network to overcome SMEs organizational, financial and managerial difficulties. In such context, analysts, managers, businesspeople and other decision-makers are expected to use this type of network to improve the IC, in its human, relational and structural dimensions, mastering companies’ knowledge and sustainable organizational performance.

The paper fills a significant research gap, revealing how k-networks can and should be used as a deliberate strategy by SMEs to create, acquire, use, absorb and share information and knowledge, as well as to generate IC, thus providing organizational, financial, innovative and competitive benefits to these enterprises and their network.

This paper proposes a theory-based process model for the generation, articulation, sharing and application of managerial heuristics, from their origin as unspoken insight, to proverbialization, to formal or informal sharing, and to their adoption as optional guidelines or policy.

A conceptual paper is built using systematic and non-systematic review of literature. This paper employs a three-step approach to propose a process model for the emergence of managerial heuristics. Step one uses a systematic review of empirical studies on heuristics in order to map extant research on four key criteria and to obtain, by flicking through this sample in a moving-pictures style, the static stages of the process; step two adapts a knowledge management framework to yield the dynamic aspect; step three assembles these findings into a graphical process model and uses insights from literature to enrich its description and to synthesize four propositions.

The paper provides insights into how heuristics originate from experienced managers confronted with negative situations and are firstly expressed as an inequality with a threshold. Further articulation is done by proverbialization, refining and adapting. Sharing is done either in an informal way, through socialization, or in a formal way, through regular meetings. Soft adoption as guidelines is based on expert authority, while hard adoption as policy is based on hierarchical authority or on collective authority.

The findings are theory-based, and the model must be empirically refined.

Practical advice for managers on how to develop and share their portfolio of heuristics makes this paper valuable for practitioners.

This study addresses the less-researched aspect of heuristics creation, transforms static insights from literature into a dynamic process model, and, in a blended-theory approach, considers insights from a distant, but relevant literature – paremiology (the science of proverbs).

The purpose of this study is to investigate whether investor views regarding the benefits of corporate environmental responsibility moderate the influence of environmental performance and assurance information on their judgments. Specifically, the authors examine the effects of two broad views: environmental responsibility is more important than financial performance, regardless of investment returns (i.e. environmental responsibility importance) and positive environmental performance will increase investment returns (i.e. environmental performance return).

Nonprofessional investors completed an online study where environmental performance (high or low) and assurance on environmental performance information (present or absent) were varied. Participants’ corporate environmental responsibility views were assessed using a series of questions adapted from Cheah et al.’s (2011) study.

Environmental performance and assurance information had a greater influence on the investment judgments of investors with strong environmental responsibility views. In contrast, participants’ environmental performance return views did not moderate the influence of environmental performance and assurance information on their judgments. Supplemental analysis indicates that these contrasting results are due to the fact that the two investor views have differing influences on the relative importance that investors place on financial vs environmental performance information.

This study presented participants with summarized financial and environmental performance information to maintain scale compatibility between financial and environmental measures. However, the information was presented in a format similar to those used by online brokerages.

This study suggests that financial statement preparers should consider investors’ views regarding the importance and value of environmental performance information when making decisions to disclose and obtain assurance on this information.

Standard setters should consider individual differences among investors when developing guidance regarding the disclosure and assurance of environmental performance information.

There is limited prior research which examines how investors’ views of the importance of environmental performance information may influence investment judgments. This research indicates that the strength of investors’ environmental responsibility importance moderates the previously reported influence of environmental performance and assurance information on investment judgments.

The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector.

Two work teams within the Department of Primary Industries, Farm Services Victoria (FSV) participated in the trial over a six-month period. Data were collected and triangulated from structured focus groups, researcher guided workshops and individual project record journals kept by participants and observers.

This trial has tested and confirmed existing European Intellectual Capital Management (ICM) theory in a new context, confirmed the strategic management and communication utility of the Danish ICS. It also revealed the utility of this method: to assist the organisation articulate its knowledge-related needs; in developing knowledge management (KM) strategy, in planning and reviewing KM initiatives, in developing clarity and shared context and in navigating change.

This research focuses on a single in-depth case study and concurrent organisational restructuring impacted on team focus.

The strategic management and communication utility of the Danish ICS was confirmed. The paper demonstrates new insights for practitioners using this ICM method as a useful tool to assist an organisation to articulate KM needs.

The primary research gap in the ICM field is examination of the practical application of methods in a real-life context (particularly outside Europe). This work has tested and confirmed existing theory in a new and different context – the Australian public sector.

By analyzing and comparing industry and business best practice, processes can be optimized and become more successful mainly because efficiency and competitiveness increase. This paper aims to focus on some examples.

Case studies are used to show knowledge exchange in the pharmaceutical industry. Best practice solutions were identified in two companies using a benchmarking method and five‐stage model.

Despite large administrations, there is much potential regarding business process organization. This project makes it possible for participants to fully understand their business processes. The benchmarking method gives an opportunity to critically analyze value chains (a string of companies or players working together to satisfy market demands for a special product).

Knowledge exchange is interesting for companies that like to be global players. Benchmarking supports information exchange and improves competitive ability between different enterprises. Findings suggest that the five‐stage model improves efficiency and effectiveness. Furthermore, the model increases the chances for reaching targets. The method gives security to partners that did not have benchmarking experience.

The study identifies new quality management procedures. Process management and especially benchmarking is shown to support pharmaceutical industry improvements.

This study aims to bridge the gap in the existing literature by exploring BPM practices applied to HRM to optimize organizational performance, identifying key thematic clusters and highlighting potential areas for future research.

After applying the inclusion and exclusion criteria, 177 papers on BPM practices in HRM were selected. This sample was used for a bibliometric assessment based on the co-occurrence of terms technique. We also described key studies on BPM in HRM.

The analysis identified five key theoretical clusters, highlighted the benefits of BPM in enhancing HRM, such as improved leadership, knowledge management, sustainability, performance and talent management and noted challenges in BPM implementation.

By synthesizing existing literature, this research enriches scholarly understanding and offers practical insights for HR practitioners aiming to optimize organizational performance. The findings emphasize the importance of considering human-centric perspectives in BPM and provide practical guidance for HR professionals aiming to enhance organizational performance through improved BPM practices.