Autori: Russo, Giuseppe, Lombardi, Rosa, Evangelista, Federica, Riad Shams, S. M.
Titolo: Exploring structural capital from the business administration perspective: a general framework on the existing literature
Periodico: Sinergie
Anno: 2015 - Volume: 33 - Fascicolo: 97 - Pagina iniziale: 145 - Pagina finale: 160

Purpose of the paper: The aim of this paper is to identify the best way to manage and assess structural capital in the context of the current world situation and to define its profile in terms of management and evaluation aspects. In order for these intangible assets to be defined, structural capital is first analyzed and classified according to its relevance to a company’s core business. Methodology: The research approach follows a qualitative methodology, applying a single method approach. Secondary data were investigated through a research protocol. Findings: The findings of this research are based, first, on organizing international literature concerned with structural capital in order to identify its strong and weak points in terms of its management and economic evaluation. We have introduced a general approach to managing structural capital under specific circumstances with the objective of creating long-term value for companies. Research limitations: The limitations of the paper depend upon its theoretical format. The general framework used to describe the management and evaluation of structural capital originates from an updated understanding of the concept, derived from the literature on the topic. Research and management implications: The objective of categorizing structural capital is to associate a suitable management strategy to each structural capital category with the purpose of gaining strategic advantage and creating value. Originality of the paper: Structural capital encourages the circulation of knowledge within a company and stimulates the creation of long-term value. Strategic value and the unique nature of structural capital makes such a classification of structural capital possible, while defining the most appropriate management strategies that can be put into practice by managers.




SICI: 0393-5108(2015)33:97<145:ESCFTB>2.0.ZU;2-1
Testo completo: https://doi.org/10.7433/s97.2015.09

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