Intangible Capital is an open access, peer-reviewed journal that publishes theoretical, empirical, and methodological research advancing the understanding of how intangible resources —such as knowledge, innovation, intellectual capital, and strategic capabilities— create value and transform organizations and society. The journal promotes interdisciplinary dialogue across management, economics, innovation, and public administration, with particular interest in studies on the governance and valuation of intangibles, knowledge creation and diffusion, and the alignment between digital transformation and innovation-driven growth.
Authors retain copyright of its works. IC publications are licensed under CC-BY-NC license (Creative Commons Attribution 4.0 International License), granting open access rights to society. Specifically, CC-BY-NC license permits any kind of use, distribution, changes and building upon the article, as long as the original author and source are properly recognized and for NonCommercial purposes.
The state of sustainability research in Argentine: An analysis of universities and their strategies
Purpose: This study analyzes the state of sustainability research in Argentine universities, identifying its level of integration into the academic agenda, differences between public and private universities, and existing gaps. Sustainability is a key pillar in higher education, yet its adoption in university research in Argentina remains limited and fragmented. Design/methodology: A quantitative-descriptive approach was used, based on an analysis of information available on the official websites of 132 Argentine universities. Six key variables were examined: strategic sustainability plans, specialized observatories, research institutes, scientific journals, research projects, and academic production in sustainability. Findings: The results show that only 26% of universities have incorporated sustainability into some aspect of their scientific production. Public universities lead in research projects and institutes, while private institutions stand out in the formulation of strategic plans. However, academic output remains low, with only 4% of universities publishing specialized journals and 6% maintaining observatories dedicated to sustainability. Limitations: The study relies exclusively on institutional sources, which may introduce biases due to outdated or incomplete information. Future research should incorporate qualitative approaches and international comparative studies. Practical implications: The findings can guide universities and governmental bodies in designing policies and strategies to strengthen sustainability research. Social implications: Developing sustainability strategies in universities contributes to knowledge generation and the training of professionals committed to sustainability. Originality/value: This study provides a detailed diagnosis of the commitment of Argentine universities to sustainability, offering key insights for institutional strategy formulation and public policy development.
Copyright (c) 2026 María Belén Arias Valle https://creativecommons.org/licenses/by-nc/4.0
The HR Narratives: AI-Supported workforce strategy in Tariff-Impacted industries
Purpose: This study examines how adaptation and dynamic capabilities are discursively constructed in HR narratives that address AI- supported workforces within industries affected by tariffs. It investigates whether sensing, seizing, and transforming are presented as interconnected or separate capabilities amid dual technological and geopolitical disruptions. Design/methodology/approach: A qualitative lexicometric analysis was performed on 143 HR corporate magazine articles published from January 1, 2025, onwards in the IT, manufacturing, and import/export sectors. The corpus (552 pages; 201, 201,964 words) was sourced from EBSCOhost and analyzed using IRaMuTeQ, utilizing Reinert' s hierarchical descending classification method. Findings: Four distinct narrative domains—Technology and Innovation; Financial Analysis and Market; Research, Experimentation and Knowledge Sharing; and Workplace, Skills, and Adaptability—covered 95. 73% of the corpus. HR discourse depicts these domains as mostly separate, with limited narrative overlap between technological, financial, and workforce adaptation themes. This separation reflects a rational response to conflicting disruption logics rather than organizational inconsistency. Research limitations/implications: The analysis is restricted to public- facing HR discourse and is purely lexicometric, without testing for stability or evaluating organizational behavior or performance outcomes. Practical implications: The findings offer HR leaders a framework for auditing organizational narratives and strategically connecting domains where coherence is achievable, while preserving stakeholder- specific legitimacy. Social implications: The study demonstrates how organizations manage legitimacy and workforce narratives amid AI- driven changes and geopolitical uncertainties. Originality/value: The study questions assumptions of narrative integration in dynamic capability theory by showing that capability coordination may occur through parallel discursive domains during extreme dual disruptions.
Copyright (c) 2026 Milos Petkovic, Maribel Labrado-Antolín https://creativecommons.org/licenses/by-nc/4.0
Financial technologies for the inclusion of informal workers: Solutions, barriers, and opportunities in the FinTech ecosystem
Purpose: In recent decades, financial technologies (FinTech) have emerged as pivotal instruments for the transformation of global financial systems, particularly in contexts characterised by high levels of labour informality. This study analyses the capacity of FinTech to promote the inclusion of informal workers, who have been traditionally excluded from formal financial services. Design/methodology/approach: The study evaluates the effectiveness of FinTech solutions, such as digital payments and microcredit, in contexts with poor infrastructure and regulatory barriers. It also considers challenges like financial and digital literacy among informal workers. Findings: Despite the advances witnessed in the provision of digital tools, many informal workers encounter obstacles due to a lack of financial and digital literacy, which hinders their full and sustainable integration into the financial system. The results indicate the necessity for public policies adapted to local realities and a more comprehensive approach to FinTech design that addresses the specificities of informal work. Originality/value: The study paves the way for future research that integrates technological innovations with structural and contextualised financial inclusion, offering insights into how FinTech can better serve informal workers while overcoming existing barriers.
Copyright (c) 2026 Ada Gallegos, Luisa Adriana Rodríguez Zavala, Alejandro Valencia-Arias, Jackeline Valencia https://creativecommons.org/licenses/by-nc/4.0
Critical success factors in IT governance: A quantitative study in the Colombian financial sector
Objective: The purpose of this study is to highlight the level of adoption of governance frameworks and best practices in Information Technology (IT) in the Colombian financial sector. It emphasises aspects such as value creation, strategic alignment between IT and business, and the most widely accepted processes. Design/methodology: A questionnaire was used as a data collection tool, targeting employees of Colombian financial institutions. The objective was to identify the most widely used IT governance frameworks, the characteristics of strategic alignment, the most widely implemented processes, and the main barriers to their adoption. Contributions and results: The analysis reveals that the Colombian financial sector perceives clear value generation from adopting IT governance frameworks and best practices. Key elements of strategic alignment between business areas and IT are identified, as well as the processes with the highest level of implementation. Limitations: Although the instrument was applied to a significant number of entities, it did not cover the entire sector. In addition, most of the respondents work in IT areas, which could introduce some bias in the results. To mitigate this effect, the findings were compared to similar previous studies, thus validating the trends observed. Practical implications: The results can serve as a guide for financial and non-financial organisations interested in advancing maturity models for the implementation of frameworks and best practices in IT governance. Added value: The study identifies the most widely accepted governance frameworks and detects gaps in the alignment between IT and businesses. This facilitates the definition of improvement actions that guide strategic IT objectives towards the results expected by organisations. It also offers guidance on the processes that according to the experience of various entities, generate the most value, considering the resource constraints faced by organisations in adopting these practices.
Copyright (c) 2026 Adrés Dávila Bernal, Vicente Guerola-Navarro, Abel Martínez Aparisi, Hermenegildo Gil-Gomez https://creativecommons.org/licenses/by-nc/4.0
Artificial intelligence and intangible asset valuation in public markets. Evidence from IBEX 35 firms
Purpose: This paper aims to examine how artificial intelligence (AI) adoption influences the construction, visibility, and valuation of intangible assets in Spanish publicly listed companies, specifically those included in the IBEX 35 index. Design/methodology/approach: The study employs a convergent mixed-methods approach, combining fixed-effects panel regression, natural language processing (NLP), sentiment analysis, and qualitative case profiling. A composite Intangible Asset Visibility Score (IAVS) is developed, incorporating disclosure frequency, reporting quality, and balance sheet data. The AI Adoption Intensity (AIAI) index is constructed based on the strategic scope and communicative presence of AI initiatives. Data is collected from 210 firm-year observations (2019–2024) and triangulated using financial reports, ESG disclosures, corporate communications, and media coverage. Findings: Results confirm a statistically significant and positive relationship between AI adoption and intangible asset visibility. Firms with higher AIAI scores tend to report intangible assets more frequently and with greater narrative quality. Sectoral asymmetries are notable: finance and telecom outperform traditional sectors like construction. Sentiment and topic modeling show that AI-enhanced disclosures are predominantly framed positively, emphasizing brand value, sustainability, and talent development. Interestingly, R&D intensity was not a significant predictor of intangible asset visibility, suggesting a paradigm shift toward narrative-driven valuation. Research limitations/implications: The reliance on disclosure-based proxies for AI and intangible value may not fully capture internal capabilities. Further studies should explore causality, investor perception, and cross-cultural differences in AI-enabled reporting Practical implications: Managers are encouraged to align AI strategies with corporate reporting frameworks to enhance transparency, stakeholder trust, and market valuation. Regulatory bodies should consider updating disclosure standards to reflect the role of emerging technologies in shaping intangible capital Social Implications: Transparent communication of AI initiatives can improve public trust, inform responsible innovation, and promote ethical AI governance—particularly relevant under the EU’s CSRD and AI Act. Originality/value: This study introduces novel indicators (AIAI and IAVS) to quantify the impact of AI on intangible asset disclosure. It offers empirical evidence from a European context and reframes AI not only as a technological asset but as a meta-capability that amplifies the strategic and symbolic value of intangibles.
Copyright (c) 2026 José Luis Bustelo Gracia, Albert-P. Miró-Pérez https://creativecommons.org/licenses/by-nc/4.0
Bibliometric analysis of big data applications in accounting fraud detection
Purpose: The use of Big Data can be strategic in the prevention and detection of accounting fraud, helping to protect the integrity of accounting and improving the efficiency of processes. Using these advanced technologies, organisations can minimize their exposures to fraud and maintain more accurate and transparent accounting. Design/methodology/approach: A bibliometric study was conducted, using a quantitative method based on indicators and on an analysis of the links and connections and visualisation of the network to see the impact, citation, institutions, authors, countries, etc., as well as collaboration between the various agents. Findings: Research on Big Data in fraud detection has grown rapidly, integrating Machine Learning, Data Mining, and Artificial Intelligence into auditing. The field is global and interdisciplinary, shifting from traditional anomaly checks to predictive, real-time prevention while acknowledging emerging digital fraud risks. Research limitations/implications: The selection from the Scopus database was made using 6 keywords; the results could have been different if a different or larger set of keywords had been applied to the research carried out. Practical implications: The findings provide valuable insights into the academic landscape surrounding this topic. Advanced techniques such as Data Mining, Machine Learning, and Deep Learning can significantly enhance transaction transparency and traceability, thereby bolstering confidence in accounting practices and mitigating fraud risks. Social Implications: Fraud is inherently unethical and presents significant challenges for finance and society; technology plays an important role in its detection and prevention. However, reinforcing ethical and sustainability principles is increasingly important. This issue transcends mere technological application; it requires fostering a culture of integrity, transparency, and responsibility.
Copyright (c) 2026 Carme Monserrat https://creativecommons.org/licenses/by-nc/4.0
From workspace spirituality to performance: How digital skills and innovative work behavior shape teleworking outcomes
Purpose: The purpose of this study is to introduce workplace spirituality (WSS) as a new theoretical construct that redefines the classic concept of WSS in the context of remote and digitally mediated labor. Furthermore, this study suggests a contextualization of employee performance in teleworking called Teleworker Performance (TP). The research proposes and examine the direct impact of WSS on TP, the mediating role of Innovative Work Behavior (IWB), and the moderating role of Digital Skills (DS). Design/methodology/approach: This study is based on a survey of 245 remote workers from the Special Region of Yogyakarta in Indonesia. Purposive sampling was used to choose the sample, which included WhatsApp groups of remote workers as well as those working remotely at various workplaces in the Special Region. The data was analyzed using SEM-PLS version 4. Findings: These data demonstrated that WSS positively influenced IWB, DTP, DCP, and DAP, with IWB serving as a partial mediator. This shows that a spiritually grounded digital work environment benefits both telework and IWB. However, DS had minimal effect on the WSS-IWB link, and WSS in the digital workspace was mostly independent of DS. Research limitations/implications: This study was limited to remote workers in Yogyakarta and focused solely on that area. Future research should be conducted in other regions and explore longitudinal and cross-cultural designs. Practical implications: Practically, businesses must strike a balance between investing in workspace skills and encouraging spiritual participation in the workspace. Social Implications: This study underscores the importance of DTP, DCT, and DAP in the success of telework. In addition to infrastructure, companies must build spirituality and digital skills to improve the well-being and sustainability of teleworkers as an effective workforce strategy Originality/value: This study highlights that effective telework depends on task, contextual, and adaptive digital performance.
Copyright (c) 2026 Suhada Suhada, Suhada Suhada, Muafi Muafi, Majang Palupi, Majang Palupi https://creativecommons.org/licenses/by-nc/4.0
Competing in the era of globalization and digitalization: Implications for accounting education
Purpose: The Industrial Revolution 4.0 has transformed workplaces, impacting higher education. This study evaluates a) the validity of constructs like perceived utility, simplicity, intention to use, and attitudes toward IT, and their relationships; and b) critical soft competencies for accounting graduates and implications for curriculum development. Design/methodology/approach: Data from 244 accounting students at Sam Ratulangi University were analyzed using confirmatory factor analysis, showing all constructs met validity criteria except one behavioral intention factor. Findings: This finding confirms that combining technical skills, mastery of digital technology, and developing soft skills are crucial factors for accounting graduates to compete in the era of globalization. Incorporating the Si Tou Timou Tumou Tou philosophy into curricula is recommended to enhance adaptability to organizational cultures. Research limitations/implications: The proposed model is not exhaustive and can be refined by integrating external factors such as individual, organizational, and cultural influences. Practical implications: The study highlights the need to integrate technical skills, digital literacy, and soft skills in accounting curricula to improve graduate employability. Incorporating local wisdom, such as Si Tou Timou Tumou Tou, can enhance adaptability to organizational cultures. Originality/value: This study provides an original contribution by combining academic and practical perspectives to improve the quality of accounting graduates in facing global challenges and the digital era. In addition, integrating the Sitou Timou Tumou Tou concept in accounting education by adopting an inclusive education paradigm that emphasizes character development and soft skills.
Copyright (c) 2026 Jullie Jeanette Sondakh, Jenny Morasa https://creativecommons.org/licenses/by-nc/4.0
Toward a sustainable future: Exploring the interplay between social capital, entrepreneurial orientation, and sustainable rural tourism entrepreneurship
Purpose:The purpose of this study is to investigate the following: the relationship between social capital (SC), entrepreneurial orientation (EO) and sustainable rural tourism entrepreneurship (SRTE); and, the role played by EO in enhancing SC on SRTE. Design/methodology/approach:A quantitative research with a sample of rural tourism entrepreneur in Yogyakarta province. Data were collected through a self-structured questionnaire developed from literature review (pretested with pilot study). The interview survey was conducted with 380 sample of rural tourism entrepreneur from 38 tourism sites. Calculation of the partial least square model was performed for data. Findings:The results establish that SC and EO have a direct impact on SRTE, while SC also affects EO. The research also reveals that EO completely mediates the relationship between SC and SRTE, which is conducive to boosting its total impact. This means that, creativity, proactivity and risk taking are also crucial in turning social relations into outcomes with impact and yet. Research limitations/implications:The limitation of this study is that it only focuses on one region (Yogyakarta), so the findings are not generalizable. This paper focuses solely on social ties, network type and the relationship quality of SC to examine the utility of SC for rural tourism enterprises. On the basis of this paper, future work might attempt to investigate bridging and bonding type of SC to examine its influence upon sustainable performance among rural tourism organizations. Practical implications:For rural tourism entrepreneurs and policy-makers, this study has practical implications on highlighting the role of SC in improving sustainability outcomes by leveraging strong EO. The research underscores the need for developing innovation, proactiveness, and a willingness to take risks in order to convert social networks into strategic assets. These results provide practical implications for the design of capacity-building programs and sustainability-oriented policies specific to rural tourism development in Indonesia and similar settings. Social Implications:This study highlights the importance of policies and programs involving building SC and cultivating entrepreneurial attitudes in a rural context. Such works will also have some synergy effect on SRTE. Originality/value:This research will satisfy the void of scarcity in SRTE literature with Pentaple Bottom Line (PBL) definition according to the rural touristic sector.
Copyright (c) 2026 Unang Toto Handiman, Mafizatun Nurhayati, Budi Santosa https://creativecommons.org/licenses/by-nc/4.0
Job risk and job-seeking in the service industry in Nepal: The role of self-efficacy
Purpose: The study's main goal was to examine self-efficacy's role in the relationship between employment risk and job-search behavior among youth in Nepal, focusing on the service sector. Design/methodology/approach: The study employed a quantitative methodology that relied on survey information gathered from 234 undergraduate and graduate students who completed their studies in 2023 and were looking for employment in the service sector in Nepal. The research was based on empirical evidence supporting the self-determination theory and its practical implications on the impact of self-efficacy on motivation and job-searching behavior. Attitudinal factors encompass affective and summative beliefs, thoughts, and evaluations on unemployment, employment, and job search. Findings: The study exposed a meaningful association between employment risk and job-searching behavior (β = 0.716, CR = 8.646, p 0.01), explaining approximately 51.0 % of the variance. About 86.0 % of the variation in young Nepalese people's job-seeking behavior can be attributed to the interaction between employment risk and self-efficacy. This finding indicates that self-efficacy is responsible for approximately 35.0 % of the variance in job-seeker behavior. Research implications: Comprehending the motivational factors that drive individuals' endeavors in seeking employment necessitates a cognizance of the impact of self-efficacy in connecting the association between job-seeking behavior and job-related risk. Individuals, organizations, and policymakers can promote motivation, resilience, and successful job search outcomes in the face of employment risk by considering and addressing self-efficacy beliefs.
Copyright (c) 2026 Rewan Kumar Dahal, Binod Ghimire, Prof. Mahananda Chalise, Dipendra Karki, Surendra Prasad Joshi https://creativecommons.org/licenses/by-nc/4.0
Paradox of knowledge sharing and hiding in driving innovation capability: The intermediary of human capital within the resource-based view
Purpose: This study investigates the knowledge paradox by examining the influence of knowledge sharing and knowledge hiding on innovation capability, with a specific focus on the mediating role of human capital through the lens of the Resource-Based View (RBV). It aims to resolve why knowledge hiding often yields inconsistent results in direct innovation tests. Design/methodology/approach: A quantitative methodology approach was employed through the distribution of questionnaires to a saturated sample of 109 government service employees from the Special Region of Yogyakarta, Indonesia, and SmartPLS 4.1.1.4 was used as the testing tool. Findings: The results reveal a significant dual mechanism. Knowledge sharing drives innovation through an accumulation mechanism, where human capital serves as a partial mediator. Conversely, knowledge hiding presents a paradox: it has no significant direct impact on innovation but acts as a latent inhibitor, degrading innovation solely by destroying human capital (full mediation). This confirms a depletion mechanism in which the damage caused by hiding behavior is structural rather than operational. Research limitations/implications: The study is limited by its cross-sectional design and specific focus on the public sector. Future research should employ longitudinal methods to observe the long-term erosion of human capital and to explore moderating factors such as leadership styles. Practical implications: Public sector managers must look beyond immediate innovation outputs and monitor human capital health (trust and competency growth) as early warning indicators of organizational toxicity. Cultivating psychological safety is essential to mitigate hiding behaviors and preserve the organization’s core intellectual assets. Originality/value: This study offers a novel resolution to the knowledge-hiding paradox. By identifying human capital as a full mediator, it explains why hiding behavior may seem "harmless" in direct tests while systematically impairing the organization’s underlying resource base. It shifts the theoretical focus from immediate performance to long-term asset preservation in the context of bureaucratic innovation.
Copyright (c) 2026 Syamsul Hadi, Ari Setiawan, Widodo Widodo, Ismi Rohmiana, Retno Titi Sari, Nur Rahayuningsih https://creativecommons.org/licenses/by-nc/4.0
Relationship between managerial support and employee outcomes: The mediating role of employees’ self-efficacy
Purpose: This study aims to investigate the role of managerial support in enhancing employees’ affective organizational commitment and perceived internal employability, with a particular focus on the mediating effect of employees’ self-efficacy. Design/methodology/approach: A cross-sectional survey was conducted among 255 employees of public statistical organizations in Indonesia using purposive sampling. The measurement model and structural model were analyzed using SmartPLS. Findings: The results show three significant findings: First, managerial support is an essential enhancer of employees’ self-efficacy, affective organizational commitment, and perceived internal employability. Second, self-efficacy is an essential predictor of affective organizational commitment and perceived internal employability. Finally, self-efficacy is an effective mediating variable in the relationship between managerial support, affective organizational commitment, and perceived internal employability outcomes. Research limitations/implications: The cross-sectional design restricts causal interpretation, and the findings are limited to a specific government sector, reducing generalizability. Future studies should use longitudinal methods, consider other sectors, and apply probability sampling to enhance validity and applicability. Practical implications: This study provides essential recommendations that help practitioners understand various perspectives on self-efficacy and plan relationship development programs to maintain and support their organization’s vision and missions. Social implications: Enhancing employees' self-efficacy is critical to helping them perform specific and general tasks effectively, which can inspire them to pursue and achieve sustainable organizational goals. Originality/value: This study uniquely positions self-efficacy as a psychological bridge between managerial support and key employee outcomes, contributing new insights to leadership and human resource development literature, especially in public sector settings in developing economies.
Copyright (c) 2026 Rino Rino, Azman Ismail, Ummu Ajirah Abdul Rauf, Nurshahira Ibrahim, Osman Md Rasip https://creativecommons.org/licenses/by-nc/4.0
Barriers to female leadership: A review of the literature on the obstacles to accessing leadership positions
Purpose: This research presents a systematic review of the literature on the internal and external barriers that prevent women from accessing leadership positions in organizations. Design/Methodology/Approach: A total of 42 peer-reviewed academic articles published between 2005 and 2024 in the Web of Science database were reviewed, conducting a bibliometric and content analysis. Findings: The results suggest that the internal and external barriers women face in accessing leadership positions in organizations persist, despite their increased participation in the workforce. Additionally, a new form of barrier has been identified: as women reach leadership positions, they face new challenges known as glass cliffs. These situations arise when women are placed in leadership roles that men tend to avoid, especially in companies facing crises. They also encounter barriers once they have already assumed leadership positions. Practical Implications: Understanding the barriers that prevent women from accessing leadership positions enables the design of training that provides them with tools to overcome these obstacles. Moreover, this information can be crucial for establishing governmental guidelines, especially in the educational field, to empower girls from a young age and prepare them to face these situations. Social Implications: Raising awareness and socializing the population, especially the business world, about the difficulties that individuals, and particularly women, may encounter in developing within an increasingly competitive and complex world women occupy positions that men tend to avoid, especially in companies facing crises. Originality/Value: This literature review provides an update on the information known about the internal and external barriers women face in accessing leadership positions. Additionally, it allows us to understand the possible evolution of these barriers and whether new ones have emerged or are presenting with different nuances.
Copyright (c) 2026 Gabriela M. Cornejo, Jose M Sallan, Josep Coll https://creativecommons.org/licenses/by-nc/4.0
Enhancing firm performance and sustainable growth through Corporate Social Responsibility
Purpose: The purpose of this research is to fill the gap between corporate social responsibility (CSR) and firm performance in relation to sustainable growth. It examines the influence of four CSR related factors, namely, Obligation to Society, Obligation to Customers and Markets, Obligation to Natural Environment, and Economic Benefit in CSR, on the relationship commitment and authentic commitment on stakeholder relationship. These commitments are assumed to impact on Strategic CSR Satisfaction and Durability, which turn affect Firm Performance as well as Sustainable Development Practices Design/methodology/approach: The survey obtained 411 observations from employees of companies already involved in CSR through convenient sampling in Ho Chi Minh City. The paper fills a gap in the literature by considering the perception of employees along with CSR strategy and long-term performance, especially in the context of an emerging economy Findings: Structural equation modeling has validated that all posited relationships are statistically significant and positive barring one; Obligation to Society does not make any significant impact on the Authentic Commitment to Stakeholder Relationship in CSR. The study adds to the CSR discourse by bringing to the forefront the strategic value of employee engagement in CSR, and offering empirical evidence on how specific dimensions of CSR relate to sustainable development of the firm Research limitations/implications: This study provides useful insights, but also has several limitations. The use of convenience sampling limits the generalizability of the results. Although 411 participants were sufficient to conduct structural equation modeling, the sample size was small and lacked diversity across industries and regions. The study focused on companies that are already actively engaged in CSR, which may overlook the perspectives of companies that are in the early stages of CSR implementation. In addition, the sample is concentrated in a few industries, which limits the generalizability of the results to other industries. Social Implications: The study highlights the importance of integrating Corporate Social Responsibility (CSR) initiatives and considering employee perspectives to improve business performance and promote sustainable development. It examines how different aspects of CSR affect stakeholder engagement and trust, highlighting the importance of employee engagement in long-term sustainable development. The survey findings provide valuable guidance for business leaders and policymakers seeking to implement practical CSR strategies as a cornerstone of sustainable growth, especially in emerging markets. Originality/value: The findings of the study should be useful for business leaders and policymakers who have the willingness to enhance sustainability through the path of social responsibility
Copyright (c) 2026 Tuan Vuong https://creativecommons.org/licenses/by-nc/4.0
Teleworking and burnout (2020–2025): A critical narrative review and research agenda
Purpose: This article critically examines the relationship between teleworking and burnout during the period 2020–2025, emphasizing the intensity of telework as a key variable. It argues that remote work can operate either as a source of resilience or as a driver of emotional strain, depending on how its emotional, subjective, and relational dimensions are managed. Design/methodology/approach: A critical review of recent literature was conducted, drawing on high impact indexed academic databases, through a reflective approach that combines theoretical and comparative analysis. Findings: The article proposes a relational explanatory framework that expands on traditional burnout models and explicitly integrates six key concepts for understanding the risks and potentialities of intensive telework: digital recognition, asynchronous reciprocity, meaningful connectivity, forced hyperconnectivity, digital relational erosion, and subjective self-exploitation. These constructs allow for a more accurate interpretation of how the intensity of teleworking modifies psychosocial well-being, showing that such intensity is a decisive factor in explaining trajectories of resilience or emotional exhaustion in virtual environments. Limitations:The lack of direct empirical data is acknowledged, and future research is encouraged to develop more robust explanatory models, specific measurement scales, studies on empathetic remote leadership, intersectional approaches, and longitudinal analyses in hybrid environments. Practical implications: The findings underline the importance of regulating the intensity of remote work, fostering empathetic leadership, and redesigning spaces for recognition and emotional support in digital environments. Social implications: The study stresses the urgency of implementing public policies that ensure the right to disconnect and address the psychosocial risks associated with intensive telework, from an inclusive and context-sensitive perspective. Originality/value: The main contribution of the article lies in offering an innovative perspective that articulates classical theories with emerging phenomena, proposing original explanatory categories for understanding burnout in the digital age and outlining a research agenda focused on its study in hybrid and remote environments.
Copyright (c) 2026 Carlos Santiago-Torner, José-Antonio Corral-Marfil, Elisenda Tarrats-Pons https://creativecommons.org/licenses/by-nc/4.0
Pharmaceutical companies’ financial outcomes related to innovation and diversity
Purpose: This study seeks to understand what are the separate and grouped effects of innovation and diversity of the board of directors on the value creation and financial performance of the global pharmaceutical industry. Design/methodology/approach: To this end, a sample of 92 publicly traded companies, located in 24 countries, whose data were obtained between 2015 and 2022, is considered. The hypotheses arising from the objectives of the study are verified by means of a regression with panel data, both for the main and robustness tests Findings: The results indicate that: i. innovation positively (negatively) affects value creation (financial performance), ii. board diversity positively affects value creation, and iii. the moderating effect of diversity in innovation negatively affects value creation. Practical implications: The results can help investors and pharmaceutical companies to better direct their investments in innovation, as well as in the composition of boards that are more appropriate to the industry's profile. Social implications: Regulators and governments are encouraged to evolve by defining policies focused on research in cutting-edge technologies and diversity in corporate leadership. Originality/value: This study differs from the others since it analyzes the mentioned effects in the pharmaceutical industry on a global scale. In addition, it innovates by considering a diversity proxy that combines gender and age aspects.
Copyright (c) 2026 Carlos Henrique Firmino de Oliveira, Michele Nascimento Jucá, Polona Domadenik Muren https://creativecommons.org/licenses/by-nc/4.0
Motivation and participation in communitites of practices (CoPs) ad their relationship with knowledge transfer in the Andalusian public administration
Purpose: This article examines professional communities of practice (hereinafter, CoPs) as platforms that catalyse professional knowledge transfer. It explores the role of these groups as key spaces for collaborative learning and the transfer of expertise in professional contexts. Drawing on a theoretical framework that integrates contemporary definitions and emerging typologies, such as virtual, transdisciplinary, and extended communities, the study highlights the potential of CoPs to create applied learning environments in which motivation and participation act as drivers of innovation and professional improvement. The research focuses on analysing how these two factors influence the generation of professional knowledge, giving rise to learning in practice, product design, and the transfer of professional knowledge. The evidence gathered suggests that a favourable organisational climate, together with high levels of engagement, enhances participants’ productivity and professional development. This study makes an empirical contribution to the field by linking the internal dynamics of CoPs to their contextual impact on the improvement of work-related and training practices. Design/methodology: Data collection focused on six CoPs selected on the basis of a questionnaire. A total of 58 individuals belonging to these groups participated (representing a 25.7% response rate). The selection criteria emerged from a cluster analysis that identified three sectors (or three types of CoPs), which served as the basis for conducting focus group interviews. The selection was not primarily based on numerical representativeness, but rather on alignment with the team types identified through the cluster analysis. This approach aimed to enhance the diversity of perspectives and increase the interpretative depth of the qualitative findings by capturing nuances specific to each CoP profile. Contributions and results: CoPs facilitate the acquisition of knowledge and promote horizontal collaboration and collective intelligence, which are essential for innovation and organisational efficiency. They constitute a mechanism for competency development, collaboration, and the transformation of professional practices. Limitations: The study’s limitations are primarily related to the sample. Participant availability constrained the possibility of expanding the sample size. In the public administration context, staff mobility across territories is common, which meant that some CoP coordinators were not in the same workplace at the time of data collection. Practical implications: CoPs offer the capacity to deliberately create and manage knowledge and transfer it to the workplace, thereby reducing the gap between theory and practice and strengthening professional development and expert knowledge. Social implications: Human relationships and their impact on the work environment strengthen social and collective intelligence, increase commitment to the community, and foster a sense of belonging and perceived usefulness of the outputs produced. Added value: CoPs bring about changes in professional practices and enable improvements to be consolidated and integrated into everyday work routines. The development of structured procedures standardizes processes, enhances efficiency, and optimises resource management.
Copyright (c) 2026 Cristina Mayor Ruiz, Elena Hernández de la Torre, Cecilia Azorín Abellán, Sandra González Miguel https://creativecommons.org/licenses/by-nc/4.0