Ramón Sanguino Galván

Intangible measurement guidelines: a comparative study in Europe

Purpose – The purpose of this paper is to present and compare some of the most recent and significant contributions from European researchers to the field of the measurement and management of intangibles.Design/methodology/approach – The analysis was carried out on two different levels. First, how the guidelines were developed was examined. Second, the recommendations derived from these guidelines were evaluated.Findings – The first conclusion drawn in this paper is the lack of a unique Conceptual Framework to carry out Intellectual Capital Reports – even though there are no significant differences among the analysed guidelines.Originality/value – The paper shows that, in line with the increasing importance of the intangible economy in the last few years, a significant number of models has been published. Unlike previously published papers, the main original contribution in the measurement of Intellectual Capital relates to the comparison and assessment of the various existing guidelines.

Intellectual capital within Iberian municipalities (network)

Purpose – This article seeks to study the implementation of an intellectual capital model in a network of cities.Design/methodology/approach – This article provides a case study consisting of 25 key development institutions from six different border cities in Spain and Portugal.Findings – Using the SWOT methodology, a set of strategic criteria was established to guide local authority decision making. An internet‐based technology platform, with a registered brand, has been set up and is currently functioning (www.redkognopolis.org). One of the main findings of the case concerns the use of key organizations. Certain aspects have been identified which need to be improved in the future.Research limitations/implications – Although the interpretations offered are plausible in the context of the case studies, it may not be correct to generalize to other situations.Originality/value – The proposal has introduced several innovative elements: it is a network, where the city entities work together by sharing knowled...

An empirical study about knowledge transfer, entrepreneurial orientation and performance in family firms

Intraorganisational relationships promote the transfer of knowledge which may generate new perspectives in the company. This research studies the effect of knowledge transfer in the development of entrepreneurial orientation and its influence on performance, as well as the interaction effect of the family influence. We have used a structural equation modelling technique (Partial Least Squares) to analyse such relationships. The study was carried out in firms belonging to Regional Associations of Family Businesses. Our results show that knowledge transfer has a positive and significant effect on entrepreneurial orientation, which in turn influences business performance. Family influence has a moderating effect by strengthening the relationship between knowledge transfer, entrepreneurial orientation and performance. This study provides a theoretical and empirical basis for further studies on knowledge management and entrepreneurship in family firms.