Cited by 46Intellectual Capital and Performance AnalysisAccounting and Organizational ManagementInformation Technology Governance and Strategy

Technology usage, intellectual capital, firm performance and employee satisfaction: the accountants' idea

Torre, Carlo, Tommasetti, Aurelio, Maione, Gennaro·2021·The TQM Journal

Abstract

Purpose: The paper proposes a conceptual integration between two variables, both considered as capable of affecting public firm performance: technology and intellectual capital. Design/methodology/approach: The analysis is performed by testing a structural equation model (SEM) which allows to measure simultaneously a plurality of variables, highlighting all the possible connections. Data is collected by administering more than 500 paper questionnaires to accountants working within Local Health Firms of Naples and Salerno. Findings: The study seems to align with the considerations according to which intellectual capital expressed through its three dimensions – relational capital, human capital and organizational capital – exert a positive influence on perceived performance of healthcare firms, ultimately impacting on the Employees' Satisfaction. Research limitations/implications: The study acts as a useful guide from a managerial point of view, because it may support firm decision-making. In fact, public sector managers can leverage an instrument capable of activating functional mechanisms to improve firm performance. Originality/value: The work allows overcoming the literature gap due to the fact that, although there is a wide recognition of the potential of technology and intellectual capital, there are no studies that synergistically integrate both the aspects in the attempt to understand their value in terms of influence on the performance of public firms, on the one hand, and on employees' satisfaction, on the other. In this vein, the work, in an attempt to provide further scientific support to the link between technology and intellectual capital, is a tool capable of highlighting how this link positively impacts on company performance and employee satisfaction.

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Crossref · 10.1108/tqm-04-2020-0070

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104 of 104 references verified0 citation errors · 0 not checkable

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Authors
Torre, C., Tommasetti, A., & Maione, G.
Affiliations
University of Salerno (IT)
Venue
The TQM Journal
Publisher
Emerald
Published
2020-09-14
Volume
33
Issue
3
Pages
545-567
ISSN
  • 0954-478X (ISSN-L)
  • 1754-2731
OpenAlex
W3086756047
Cited by
46
References
104
Citations by year
2026: 3 · 2025: 6 · 2024: 12 · 2023: 13 · 2022: 7 · 2021: 5
FWCI
6.66
Type
journal article
Language
en
Open access
closed
Locations
The TQM Journal (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Intellectual Capital and Performance Analysis
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Information Technology Governance and Strategy
Keywords
technology use, intellectual capital, firm performance, job satisfaction, public enterprises, medical corporations, relational capital, human capital, organizational capital, accountants, Naples, Salerno

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