Business Ethics and the Development of Intellectual Capital

  title={Business Ethics and the Development of Intellectual Capital},
  author={Hwanyann Su},
  journal={Journal of Business Ethics},
  • Hwanyann Su
  • Published 2014
  • Economics
  • Journal of Business Ethics
This paper documents that business ethics has positive impacts upon the development of intellectual capital. Knowledge has become the most important asset of modern businesses, and this study argues that business ethics is associated with the development of intangible knowledge resources—intellectual capital. Businesses with ethical values at the core reinforce ethical conducts and successfully build trust with their various stakeholders, leading to the formation of an ethical and trustworthy… Expand
Business ethics and the influence on the development of intellectual capital : A study of the auditing profession
The purpose of this study is to explain how managerial and professional ethics of auditors affect the development of intellectual capital in audit firms. The dependent variable, intellectual capital,Expand
The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure
This study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) ofExpand
Managerial intellectual capital on the internationalization of commercial banks in Kenya
Managerial intellectual capital is one of the attributes of a global mindset, associated with knowledge, skill level, and creation of an organization competitive advantage. This paper sought to delveExpand
Enhancing intellectual capital for e-service innovation
The emergence of the knowledge-based economy has made intellectual capital a critical factor in assisting companies to obtain a competitive advantage in this fierce environment. This study adoptedExpand
The Model of Intellectual Capital based Information Technology and Its Implication on Employees Performance
This research focused on higher of job rejection result and low of coordination among unit in problem solving of all the projects which is tend to decline of employees performance. The main issuesExpand
The Impact of Employees' Perceived Business Ethics and Ethical Climate on Organizational Social Capital
1 Correspondence to: Seçil Bal Taştan (Assoc. Prof., PhD), Department of Business Administration (In English) Faculty of Business Administration, Marmara University, Ressam Namık İsmail Sok. No: 1Expand
Intellectual Capital Reporting Practices in an Islamic Bank: A Case Study
Given the nature and importance of Islamic banks in recent times, we can expect them to have significant intellectual capital anchored in their Sharia-based knowledge and expertise. However, we knowExpand
Strengthening of Intellectual Capital Dimension
The main objective of this research is to explore capabilities related to trust, self-efficacy, intellectual capital and job satisfaction at head-hunter companies in Indonesia. Development of humanExpand
The objective of this study is to investigate and identify the importance of ethics in accounting practices and whether ethical accounting practices has any influence on the overall businessExpand
How to requisitely holistically consider internal gaps of business ethic
The study confirms the proposed model of business ethics gaps and rethought the habit of separated consideration of managerial business ethics and employees’ ethics as well as the presumption about congruence between company’s and employees' business ethics. Expand


Corporate Identity, Ethics and Reputation in Supplier–Buyer Relationships
Multi-national corporations (MNCs) have been criticised for not behaving ethically in some situations, which could have a negative effect on their reputation. This study examines the ethics of aExpand
Intellectual Capital: The New Wealth of Organizations
This work argues that knowledge has become the most important fact of economic life. It is the chief ingredient of what is bought and sold, the raw material people work with. In the new economy,Expand
Business ethics, Corporate Good Citizenship and the Corporate Social Policy Process: A view from the United States
Within the American context, the term Corporate Good Citizenship, a rather vague and somewhat dated notion, bears little relationship to the concept of Business Ethics. Whereas the latter refers toExpand
An Analysis of 10 years of Business Ethics Research in Strategic Management Journal: 1996–2005
From a corporate governance perspective, one of the most important jobs of a firm’s top management team is to create and maintain a positive moral environment. Business ethics has long beenExpand
Strategic Partnerships, Social Capital and Innovation: Accounting for Social Alliance Innovation
This paper focuses on innovation in the context of business–non-governmental organization (NGO) partnerships for corporate social responsibility (CSR). While different aspects of business–NGOExpand
Corporate Ethical Identity as a Determinant of Firm Performance: A Test of the Mediating Role of Stakeholder Satisfaction
In this article, we empirically assess the impact of corporate ethical identity (CEI) on a firm’s financial performance. Drawing on formulations of normative and instrumental stakeholder theory, weExpand
Mapping moral philosophies: strategic implications for multinational firms
Strategic managers appear increasingly under pressure from stakeholder concerns regarding social and ethical issues. Partially in response, the supply of ethical decision‐making models has grownExpand
Intellectual Capital Profiles: An Examination of Investments and Returns
Using data collected from executives in 208 organizations, this study takes a configurational approach to examine how human, social, and organizational capital coexist to form distinct intellectualExpand
Intellectual Capital: Navigating in the New Business Landscape
From the Publisher: Providing an organizational system that helps managers maximize the flow of intellectual capital in their companies, Intellectual Capital presents the insights gained by leadingExpand
Exploring the Nature of the Relationship Between CSR and Competitiveness
This paper explores the nature of the relationship between corporate social responsibility (CSR) and competitiveness. We start with the commonly held view that firm competitiveness is defined by theExpand