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	<title>Intangible Capital</title>

																																												<updated>2026-06-08T14:10:53+00:00</updated>

				<author>
			<name>Jasmina Berbegal &amp; Maria Rocio de la Torre Martinez</name>
						<email>jasmina.berbegal@upc.edu</email>
					</author>
	
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	<subtitle type="html">&lt;p&gt;&lt;span style=&quot;color: #ff871a;&quot;&gt;&lt;strong&gt;Intangible Capital&lt;/strong&gt;&lt;/span&gt; &lt;span&gt;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.&lt;/span&gt;&lt;br /&gt;&lt;span&gt;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.&lt;/span&gt;&lt;/p&gt;</subtitle>

						<entry>
								<id>https://www.intangiblecapital.org/index.php/ic/article/view/3471</id>
				<title>The role of finance in the development of female entrepreneurship: A systematic literature review</title>
				<updated>2026-06-08T14:10:53+00:00</updated>

				
									<author>
						<name>Alejandro Valencia-Arias</name>
													<email>javalenciar@gmail.com</email>
											</author>
									<author>
						<name>Ada Gallegos</name>
													<email>ada.gallegos@urp.edu.pe</email>
											</author>
									<author>
						<name>Jackeline Valencia</name>
													<email>javalenca.a@gmail.com</email>
											</author>
									<author>
						<name>Ledy Gómez-Bayona</name>
													<email>ledy.gomez@iumafis.edu.co</email>
											</author>
									<author>
						<name>Rutsmy Gallegos Pacheco</name>
													<email>gallegospangel@gmail.com</email>
											</author>
									<author>
						<name>Wilmer Londoño-Celis</name>
													<email>wlondonomed@americana.edu.co</email>
											</author>
								<link rel="alternate" href="https://www.intangiblecapital.org/index.php/ic/article/view/3471" />

									<summary type="html" xml:base="https://www.intangiblecapital.org/index.php/ic/article/view/3471">&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Purpose:&lt;/strong&gt; Access to financing is crucial for the establishment, scaling, and sustainability of women-led businesses. This study aims to identify the financial barriers women face when founding companies and to analyse how these obstacles affect business growth and development.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Methodology:&lt;/strong&gt; A systematic literature review was conducted using the PRISMA 2020 methodology, ensuring a rigorous, transparent, and unbiased selection and analysis of relevant academic studies on the topic.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Findings:&lt;/strong&gt; The results reveal persistent structural and systemic barriers that limit women&#039;s access to financing, including gender biases in financial institutions, lack of collateral, and restricted access to investment networks. These constraints negatively impact innovation capacity, competitiveness, and business sustainability in women-led enterprises. The study also uncovers notable regional disparities in financial access, underscoring the role of contextual factors in shaping entrepreneurial outcomes.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Research limitations:&lt;/strong&gt; The review is limited to published academic literature in selected databases and may not fully capture grey literature or regional reports. Future research could incorporate longitudinal or empirical studies to deepen understanding of causal relationships and policy impacts.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Practical implications:&lt;/strong&gt; The findings support the need for tailored financial instruments, inclusive banking practices, and gender-responsive funding programs that address the specific needs of women entrepreneurs. Policymakers and financial institutions should collaborate to dismantle systemic barriers and foster an enabling environment for inclusive business growth.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Originality/value:&lt;/strong&gt; This study provides a novel and updated synthesis of the literature by incorporating recent findings and offering a comparative analysis across geographical regions. It highlights underexplored contextual differences in access to finance and identifies pressing research gaps, contributing original insights to the discourse on gender and entrepreneurship.&lt;/p&gt;</summary>
				
												
									<published>2026-05-11T14:12:56+00:00</published>
				
								<rights>Copyright (c) 2026 Alejandro Valencia-Arias, Ada Gallegos, Jackeline Valencia, Ledy Gómez-Bayona, Rutsmy Gallegos Pacheco, Wilmer Londoño-Celis</rights>
			</entry>
					<entry>
								<id>https://www.intangiblecapital.org/index.php/ic/article/view/3392</id>
				<title>The influence of the organizational culture upon the exclusive talent management approach</title>
				<updated>2026-06-08T14:10:53+00:00</updated>

				
									<author>
						<name>Mariela Golik</name>
													<email>mgolik@unsam.edu.ar</email>
											</author>
									<author>
						<name>Maria Rita Blanco Dopazo</name>
													<email>mblancdo@nebrija.es</email>
											</author>
									<author>
						<name>Florencia Fares</name>
													<email>ffares@unsam.edu.ar</email>
											</author>
								<link rel="alternate" href="https://www.intangiblecapital.org/index.php/ic/article/view/3392" />

									<summary type="html" xml:base="https://www.intangiblecapital.org/index.php/ic/article/view/3392">&lt;p&gt;&lt;strong&gt;Purpose:&lt;/strong&gt; The influence of the organizational culture (OC) on the Talent Management (TM) approach has been highlighted by the literature; nonetheless, most of the studies are qualitative and do not draw upon a validated cultural model. Thus, the current research examines the influence of the OC, based on the OCAI framework, upon the adoption of an exclusive TM approach.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Design/methodology/approach&lt;/strong&gt;: A cross-sectional survey was conducted on a sample made up of 104 firms, part of the top 300 Mercado ranking organizations, located in Argentina&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Findings:&lt;/strong&gt; Market OC firms were found to be more likely to adopt an exclusive TM approach than clan ones, confirming the influence of OC on the adoption of an exclusive TM approach. Nevertheless, no significant results were found regarding the adhocracy OC firms. Furthermore, as to specific exclusive TM practices, findings reveal that certain practices are more likely to be present in a clan or adhocracy OC firm.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Originality: &lt;/strong&gt;This is the first study that assesses the OC influence on TM exclusive approach relying on a validated cultural model. Besides, it explores a collectivist cultural environment in an emerging country as Argentina.&lt;/p&gt;</summary>
				
												
									<published>2026-05-11T14:12:56+00:00</published>
				
								<rights>Copyright (c) 2026 Mariela Golik, Maria Rita Blanco Dopazo, Florencia Fares</rights>
			</entry>
					<entry>
								<id>https://www.intangiblecapital.org/index.php/ic/article/view/3782</id>
				<title>The evolution of sustainability in higher education: A conceptual analysis of trends and practices</title>
				<updated>2026-06-08T14:10:53+00:00</updated>

				
									<author>
						<name>María Belén Arias Valle</name>
													<email>phd.ariasv@gmail.com</email>
											</author>
									<author>
						<name>Jasmina Berbegal-Mirabent</name>
													<email>jasmina.berbegal@upc.edu</email>
											</author>
								<link rel="alternate" href="https://www.intangiblecapital.org/index.php/ic/article/view/3782" />

									<summary type="html" xml:base="https://www.intangiblecapital.org/index.php/ic/article/view/3782">&lt;p&gt;&lt;strong&gt;Purpose:&lt;/strong&gt; This article examines the conceptual evolution and research trends in sustainability within Higher Education Institutions (HEIs) over the period 2000–2025. Beyond bibliometric description, the study identifies shifts in field priorities, underlying conceptual tensions, and knowledge gaps shaping its development, contributing to an understanding of the transition from operational approaches toward transformative perspectives.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Design/methodology/approach:&lt;/strong&gt; The study draws on a quantitative bibliometric methodology using the Scopus database, complemented by critical interpretation. Co-authorship, co-citation, and keyword co-occurrence analyses were conducted through scientific visualization tools (VOSviewer) to examine the intellectual structure, thematic evolution, and collaboration networks of the field.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Findings:&lt;/strong&gt; The results show accelerated growth in scientific output, particularly since the adoption of the 2030 Agenda, alongside thematic diversification and a turn toward governance, impact assessment, and transformative action. Eight interconnected clusters are identified, reflecting the field&#039;s maturity — from curricular integration and early environmental management through to systemic approaches encompassing student engagement, community outreach, digitalization, and global frameworks such as the SDGs. Geographic concentration in the Global North persists, though emerging transnational networks are expanding knowledge circulation.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Research limitations/implications:&lt;/strong&gt; The study is limited to Scopus and a specific search strategy, which may have excluded relevant literature. The bibliometric approach also constrains analysis of institutional and pedagogical processes, pointing to the need for qualitative and comparative research.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Practical implications:&lt;/strong&gt; The findings identify priority areas for universities, policymakers, and researchers. They underscore the need to strengthen integrated governance models, develop impact-oriented metrics, foster international collaboration, and advance the mainstreaming of sustainability across teaching, research, and community engagement. The strategic role of collaboration networks as mechanisms for knowledge dissemination and legitimation is also highlighted.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Social implications:&lt;/strong&gt; The study points to the need to move toward more inclusive and transformative models of higher education — integrating Global South perspectives, promoting co-creation with communities, and preparing graduates capable of navigating complex challenges.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Originality/value:&lt;/strong&gt; This work offers a longitudinal and structural reading of the field by integrating network analysis, thematic trends, and geographic dynamics. It traces the evolution toward systemic, collaborative, and impact-oriented approaches, and provides a basis for future research agendas and institutional action.&lt;/p&gt;</summary>
				
												
									<published>2026-05-11T14:12:57+00:00</published>
				
								<rights>Copyright (c) 2026 María Belén Arias Valle, Jasmina Berbegal-Mirabent</rights>
			</entry>
					<entry>
								<id>https://www.intangiblecapital.org/index.php/ic/article/view/3638</id>
				<title>The employee green behavior and employee well-being nexus: A bibliometric analysis and review of seminal literature</title>
				<updated>2026-06-08T14:10:53+00:00</updated>

				
									<author>
						<name>Amal Zaki</name>
													<email>azaki_doct27@groupeiscae.ma</email>
											</author>
									<author>
						<name>Amine Zenjari</name>
													<email>azenjari@groupeiscae.ma</email>
											</author>
								<link rel="alternate" href="https://www.intangiblecapital.org/index.php/ic/article/view/3638" />

									<summary type="html" xml:base="https://www.intangiblecapital.org/index.php/ic/article/view/3638">&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;&lt;span lang=&quot;CA&quot;&gt;Purpose:&lt;/span&gt;&lt;/strong&gt;&lt;span&gt;This systematic literature review clarifies how employee green behavior (EGB) is conceptualized, synthesizes evidence on its links with employee well-being, and identifies its underlying mechanisms, and existing research gaps, through science mapping with a focused synthesis of seminal mechanisms.&lt;/span&gt;&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;&lt;span lang=&quot;CA&quot;&gt;Design/methodology/approach:&lt;/span&gt;&lt;/strong&gt;&lt;span&gt;Following the SPAR-4-SLR protocol, we analyzed 323 documents from Scopus and Web of Science (2012–2024) along with targeted seminal extension (2012–2018) using bibliometric mapping and a thematic synthesis of seminal articles. We built two evidence sets: (i) a mapping corpus for bibliometric analysis (n = 323) and (ii) a direct-nexus subset of workplace studies that jointly operationalize EGB and well-being and analyze their association (n = 20), supported by a targeted seminal extension (2012–2018) for in-depth conceptual analysis.&lt;/span&gt;&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;&lt;span lang=&quot;CA&quot;&gt;Findings:&lt;/span&gt;&lt;/strong&gt;&lt;span&gt;The results reveal that the field is expanding rapidly where Corporate Social Responsibility (CSR) and performance dominate its conceptual space. EGB emerges as a multilevel construct shaped by individual (e.g., affect, values, self-identity) and contextual (e.g., green human resources management, psychological climate, leadership) influences. However, direct tests of the EGB-well-being association remain rare, with patterns favoring indirect pathways (e.g., identification, self-esteem, trust, and sense of purpose) and boundary conditions (e.g., green psychological climate).&lt;/span&gt;&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;&lt;span lang=&quot;CA&quot;&gt;Originality/value:&lt;/span&gt;&lt;/strong&gt;&lt;span&gt;The review consolidates the limited direct evidence on the EGB–well-being association, integrates it with psychological mechanisms, and proposes testable multilevel propositions to enable cumulative, longitudinal research and practical measurement alignment.&lt;/span&gt;&lt;/p&gt;</summary>
				
												
									<published>2026-05-11T14:12:57+00:00</published>
				
								<rights>Copyright (c) 2026 Amal Zaki, Amine Zenjari</rights>
			</entry>
					<entry>
								<id>https://www.intangiblecapital.org/index.php/ic/article/view/3649</id>
				<title>How dos servant leadership foster disability-inclusive teams? The mediating role of team citizenship behavior</title>
				<updated>2026-06-08T14:10:53+00:00</updated>

				
									<author>
						<name>Saptaningsih Sumarmi</name>
													<email>sapta@upy.ac.id</email>
											</author>
									<author>
						<name>Arif Sudaryana</name>
													<email>arifsudaryana13@gmail.com</email>
											</author>
									<author>
						<name>Pradita Nindya Aryandha</name>
													<email>praditanindya@upy.ac.id</email>
											</author>
									<author>
						<name>Murniady Muchran</name>
													<email>murniady@upy.ac.id</email>
											</author>
								<link rel="alternate" href="https://www.intangiblecapital.org/index.php/ic/article/view/3649" />

									<summary type="html" xml:base="https://www.intangiblecapital.org/index.php/ic/article/view/3649">&lt;p&gt;&lt;strong&gt;Purpose:&lt;/strong&gt; The purpose of this study is to examine the influence of servant leadership and team commitment on team performance, with team citizenship behavior (TCB) serving as a mediating variable. By investigating these relationships, this study addresses a critical gap in understanding how servant leadership fosters team citizenship behavior, strengthens team commitment, and ultimately enhances team performance in disability-inclusive workgroups.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Design/methodology/approach:&lt;/strong&gt; Data were collected from 187 teams across 71 private companies in Yogyakarta and Jawa Tengah, Indonesia, using non-probability purposive sampling. Validated scales measured servant leadership, team commitment, TCB, and team performance on a 7-point Likert scale. Partial Least Squares Structural Equation Modelling (PLS-SEM) analysed relationships, with hypotheses tested using t-values (greater than 1.96) and p-values (less than 0.05).&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Findings:&lt;/strong&gt; The findings indicate that servant leadership and team commitment are directly related to team performance and TCB. Indirectly, TCB has been proven to mediate the relationship between servant leadership and both team commitment and team performance.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Research limitations/implications:&lt;/strong&gt; The research was conducted in private companies located in Indonesia, which may limit the generalizability of the findings to other cultural contexts with different organizational norms or leadership expectations. Future research could expand the sample to include public sector organizations or cross-cultural settings to validate the model across diverse environments.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Practical implications:&lt;/strong&gt; The findings offer practical guidance for managing disability-inclusive teams. Managers are encouraged to apply servant leadership practices, such as demonstrating empathy, active listening, and empowerment, to strengthen psychological safety and team commitment. Implementing inclusive feedback and recognition, involving all members in decision-making, and facilitating peer-support collaboration can foster team citizenship behaviours that ultimately enhance team performance.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Social Implications:&lt;/strong&gt; By promoting servant leadership and equitable participation, the findings support broader social goals of workplace inclusivity and diversity empowerment. Servant leadership can serve as a human-centered approach that not only improves performance but also enhances the dignity and social integration of employees with disabilities within organizations.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;Originality/value:&lt;/strong&gt; This study provides empirical evidence on how servant leadership and team commitment enhance team performance through TCB within the cultural context of Indonesia. It adds value by demonstrating how leadership practices operate in diverse workgroups, including teams that involve members with disabilities. By focusing on a non-Western organizational setting, the study expands the geographical and cultural scope of leadership and inclusion research, offering insights into how servant leadership supports effective and inclusive team dynamics in Indonesian workplaces.&lt;/p&gt;</summary>
				
												
									<published>2026-06-08T14:10:07+00:00</published>
				
								<rights>Copyright (c) 2026 Saptaningsih Sumarmi, Arif Sudaryana, Pradita Nindya Aryandha, Murniady Muchran</rights>
			</entry>
					<entry>
								<id>https://www.intangiblecapital.org/index.php/ic/article/view/3686</id>
				<title>Against the wind: How knowledge-intensive SMEs navigate talent retention through informal and inclusive practices</title>
				<updated>2026-06-08T14:10:53+00:00</updated>

				
									<author>
						<name>Josep Lluis Torres-Soto</name>
													<email>jose.luis.torres@upc.edu</email>
											</author>
									<author>
						<name>Vicenc Fernandez</name>
													<email>vicenc.fernandez@upc.edu</email>
											</author>
									<author>
						<name>Eva Gallardo-Gallardo</name>
													<email>e.gallardo@upc.edu</email>
											</author>
								<link rel="alternate" href="https://www.intangiblecapital.org/index.php/ic/article/view/3686" />

									<summary type="html" xml:base="https://www.intangiblecapital.org/index.php/ic/article/view/3686">&lt;p&gt;&lt;strong&gt;Purpose:&lt;/strong&gt; This study aims to explore and identify effective talent retention practices in small and medium-sized enterprises (SMEs) within the knowledge-intensive IT sector. Given the need for more research on this topic, particularly in SMEs, the study seeks to fill this gap by examining how IT SMEs in Spain retain their highly skilled employees in a competitive environment.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Design/methodology/approach: &lt;/strong&gt;An exploratory qualitative research design involved semi-structured interviews with CEOs and Chief Human Resources Officers (CHROs) from eight Spanish IT SMEs. The interviews were analyzed using grounded theory to identify and categorize the talent retention practices employed by these companies. The practices were then classified into four main blocks: workplace environment, work-life balance, career development, and work content, each mapped across two dimensions: impact on current versus future work and organizational versus project level.&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;&lt;span lang=&quot;EN-GB&quot;&gt;Findings:&lt;/span&gt;&lt;/strong&gt;&lt;span lang=&quot;EN-GB&quot;&gt; The study identified 12 distinct practices SMEs use to retain talent, yielding 14 practice-block instances, as mentoring operates across 3 of the 4 blocks, despite their limited resources compared to multinational enterprises (MNEs). These practices highlight the importance of personalized employee experiences, a supportive workplace environment, career development opportunities, and a balanced work-life approach. The findings reveal that although SMEs face significant challenges in competing with MNEs, they can still enhance employee retention through innovative, human-centric strategies.&lt;/span&gt;&lt;/p&gt;&lt;p class=&quot;TextBody&quot;&gt;&lt;strong&gt;&lt;span lang=&quot;EN-GB&quot;&gt;Originality/value:&lt;/span&gt;&lt;/strong&gt;&lt;span lang=&quot;EN-GB&quot;&gt; &lt;span&gt;This research contributes to the emerging literature on talent management in SMEs by moving beyond context-specific description. By adopting an inductive approach, the study develops an integrative framework that maps retention practices along two theoretically grounded dimensions—temporal impact and organizational scope—revealing that SMEs predominantly deploy informal, relational, and inclusive retention mechanisms that differ qualitatively from the formalized, exclusive approaches documented in the MNE-focused literature. The cross-cutting role of mentoring across three of the four practice blocks further highlights how resource-constrained organizations leverage a single relational mechanism to simultaneously address workplace environment, career development, and work content.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;</summary>
				
												
									<published>2026-06-08T14:10:42+00:00</published>
				
								<rights>Copyright (c) 2026 Josep-Lluis Torres, Vicenc Fernandez, Eva Gallardo-Gallardo</rights>
			</entry>
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