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首页> 外文期刊>Journal of Intellectual Capital >Intangible assets and performance Analysis on manufacturing SMEs
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Intangible assets and performance Analysis on manufacturing SMEs

机译：制造业中小企业的无形资产与绩效分析

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Purpose - The purpose of this paper is to shed light on the nature of intellectual capital in small to medium-sized enterprises (SMEs) and how it is linked to strategy and performance. Design/methodology/approach - Using structural equations, a multivariate model is presented where multiple relations are tested between different components of intellectual capital and performance. The model is tested first on a unique sample of 267 SMEs and second on two subsamples where SMEs are grouped according to their strategic profile. Findings - Findings confirm that SMEs that adopt different strategies organize their intellectual capital in a particular and adapted way. When an attempt is made to link intellectual capital components to performance, it is noticed that the latter is strategy specific, just as the variables that influence performance. Prospectors dominate defenders on most intellectual capital components. Research limitations/implications - Use of secondary data may provide less precise results that could make an incentive to conduct other studies with specific determinants of intellectual capital and try to make clear definition and measurement of this concept and its components. Practical implications - Even if the results have an exploratory nature, they confirm that SMEs organize and develop their intellectual capital in conjunction with their needs and strategic profile, revealing their heterogeneity. This has implications on the ability to generalize specific behaviors to all SMEs, and could prevent government from developing public policies that are supposed to fit all SMEs. Originality/value - Most research on intellectual in capital SMEs is conducted on specific sectors linked to activities requiring high levels of knowledge or technology. But these results concern a small proportion of SMEs. This study expands those analyses to a much broader variety of sectors, revealing some links between specific components and performance taking into account strategic orientation. This is the first study on manufacturing SMEs that considers various non-technological sectors and strategic profiles.
机译：目的-本文的目的是阐明中小型企业（SME）的智力资本的性质及其与战略和绩效的关系。设计/方法/方法-使用结构方程式，提出了一个多元模型，其中检验了智力资本和绩效的不同组成部分之间的多种关系。该模型首先在267个中小型企业的独特样本上进行测试，然后在两个中小型企业根据其战略概况进行分组的子样本中进行测试。调查结果-调查结果证实了采用不同策略的中小型企业以特定且适应的方式来组织其智力资本。当试图将智力资本成分与绩效联系起来时，会注意到后者是特定于策略的，就像影响绩效的变量一样。在大多数智力资本成分中，勘探者占主导地位。研究的局限性/含义-二手数据的使用可能会产生较不精确的结果，从而可能会诱使以智力资本的特定决定因素进行其他研究，并试图对此概念及其组成部分进行清晰的定义和度量。实际意义-即使结果具有探索性，他们也确认中小企业结合其需求和战略概况来组织和发展其智力资本，从而揭示其异质性。这影响了将特定行为概括到所有中小企业的能力，并且可能阻止政府制定应该适合所有中小企业的公共政策。原创性/价值-关于资本中小企业的知识分子的大多数研究是在与需要大量知识或技术的活动相关的特定部门进行的。但是这些结果只涉及一小部分中小企业。这项研究将这些分析扩展到了更广泛的领域，揭示了考虑战略方向的特定组成部分与绩效之间的某些联系。这是针对制造业中小企业的首次研究，其中考虑了各种非技术领域和战略概况。

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