Intangible Capital: Announcements

News: Update of Author Guidelines and Submission Template

2026-03-11T00:00:00+00:00

The Intangible Capital (IC) is pleased to announce several updates to its author guidelines and manuscript preparation requirements. These changes aim to improve transparency, align the journal with current international academic standards, and facilitate consistency in manuscript submission and publication.

Updated Manuscript Template

A new manuscript template has been introduced and must be used for all new submissions. Authors are required to prepare their manuscripts using this updated template before submitting their articles to the journal. The template standardizes the structure of the manuscript and provides detailed guidance on formatting sections, headings, tables, figures, equations, and references.

Adoption of APA 7th Edition Referencing Style

JIEM has adopted the APA 7th edition (American Psychological Association) citation and referencing style, replacing the previously used APA 5th edition. Authors must ensure that both in-text citations and reference lists comply with the APA 7 guidelines.

The updated template includes practical guidance and examples covering:

In-text citations for one, two, and multiple authors
Use of et al. from the first citation for works with three or more authors
Formatting of direct quotations and block quotations
Citation of works without authors
Multiple works cited together and works by the same author in the same year
Formatting of reference lists with alphabetical order and hanging indentation

The template also provides examples for a wide range of reference types, including:

Journal articles (with and without DOI)
Books and book chapters
Conference papers
Doctoral dissertations
Organizational reports
Datasets and preprints
Webpages and social media posts
Videos, podcasts, and government documents

In accordance with APA 7 recommendations, DOIs must be presented as active URLs (https://doi.org/...), and the reference list may include up to 20 authors before using an ellipsis.

New Mandatory Transparency Statements

To strengthen research transparency and integrity, several new sections must now be included at the end of all manuscripts:

Authors’ Contributions
For articles with multiple authors, the specific contribution of each author must be indicated using standardized contribution roles based on the CRediT taxonomy.

Data Availability Statement
Authors must specify the availability of the data supporting the findings of the study. The template provides several options, including public repository availability, inclusion within the article or supplementary materials, availability upon request, or restrictions due to ethical or legal reasons.

Use of Artificial Intelligence
Authors must disclose any use of artificial intelligence tools in the preparation of the manuscript, including writing, data analysis, or generation of figures or other materials. The journal requires the honest and responsible use of research tools. The generation and dissemination of synthetic data, text, or graphics without proper disclosure is considered inappropriate practice. When such materials are generated through code, the code necessary to replicate the results must be provided as an appendix or supplementary material.

Authors are encouraged to carefully review the new template and updated guidelines before preparing their manuscripts. These updates reflect IC’s ongoing commitment to maintaining high standards of academic quality, transparency, and research integrity.

News: New Focus and Scope of Intangible Capital

2025-10-10T00:00:00+00:00

Focus and Scope

The journal focuses on the pivotal role of intangible resources as engines of value creation and transformation across organizations, public services, and society. It welcomes theoretical, empirical, and methodological contributions that deepen understanding of how knowledge, innovation, research and development (R&D), intellectual and relational capital, learning processes, and strategic capabilities drive organizational performance, competitiveness, and societal impact.

We are especially interested in research addressing the creation, transmission, and diffusion of knowledge; the management, valuation, and governance of intangible assets; and the design of strategies and policies that foster innovation ecosystems. Particular attention is given to studies exploring the governance of public services and institutions—such as universities, healthcare systems, and local administrations—examining how they leverage intangible resources to improve service delivery, accountability, and citizen engagement.

The journal also welcomes contributions that investigate the strategic alignment between intangible resources, digital transformation, and innovation-led growth, as well as their implications for science, technology, and innovation policy. By promoting interdisciplinary dialogue across management, strategy, economics, innovation studies, public administration, and information systems, the journal aims to advance scholarly insight and practical guidance for navigating the challenges of a knowledge-driven and service-oriented economy.

Intangible Capital publishes scholarly articles that either challenge existing theories or contribute to the development of new theoretical frameworks. Submissions may employ confirmatory (quantitative) or explanatory (mainly qualitative) research methodologies. The journal also welcomes theoretical essays that advance or expand existing conceptual approaches. All manuscripts undergo a double-blind peer review process, in line with the standards of high-quality academic journals.

The journal publishes three regular issues per year and follows an open access policy, ensuring that all articles are freely available to the public. Online publication helps reduce costs and accelerate the review and editorial process.

Intangible Capital strongly supports open access publishing as a means to promote the advancement of scientific knowledge by making research results accessible to everyone.

Articles are published in English (mandatory) and optionally in Spanish and Catalan.

News: New editor-in-chief

2021-03-15T00:00:00+00:00

From the March 15, 2021, PhD. Jasmina Berbegal-Mirabent will become the new editor-in-chief of the journal. Progressively the editorial team and editorial board of the journal will be expanded. With this, it is intended to give greater agility in the revision and publication process of the papers and increase the scientific quality of the journal.

The journal has currently been published for eighteen years without interruption and we take the opportunity to thank all those who have made it possible such as editors, reviewers and also authors who have participated in an article over the years.

Special Issue: Printed edition of Intangible Capital Vol 16, No. 2 (2020) - VIII ACCID and APC Congress

2020-12-01T00:00:00+00:00

EDITORIAL

Special Issue: VIII Congress ACCID and APC

Francesc Gómez Valls

ARTICLES

ACC and ACCID: Two Accounting Associations from Catalonia, 80 years apart

Nuria Arimany-Serrat, Carme Viladecans-Riera, Pilar Morera-Basuldo

Empirical evolution of credit risk over a decade in IBEX. 35 companies and its relationship with the qualification of its ratings

Josep Patau

Intellectual capital and its impact on business performance: An empirical study of Portuguese hospitality and tourism sector

Vânia Costa, Lurdes Silva, Loureiro Paula

Special Issue: Printed edition of Intangible Capital Vol 15, No. 2 (2019)

2019-10-16T00:00:00+00:00

EDITORIAL

Special issue: V Workshop ACCID

Joaquim Rabaseda

ARTICLES

Analysis of some economic-financial ratios to analyse the financial crisis in five-star hotels in Barcelona and Madrid

Laia Pie, Isaac Bonillo, Judit Barcelo, Laura Fabregat-Aibar

An overview of bankruptcy prediction models for corporate firms: A Systematic literature review

Yin Shi, Xiaoni Li

The influence of the CEO in listed family businesses

Jose Luis Gallizo, Laura Sánchez, Jordi Moreno

Corporate Social Responsibility in passenger transport companies

Nuria Arimany-Serrat, Anna Sabata-Aliberch, Clara de Uribe Salazar

Evolutionary positioning of outsourcing in the local public administration

Carles López, Salvador Linares, Josep Viñas

Regular issue: Printed edition of Intangible Capital Vol 15, No. 1 (2019)

2019-05-08T09:25:05+00:00

ARTICLES

Trust under bounded rationality: Competence, value systems, unselfishness and the development of virtue

Natàlia Cugueró, Josep M. Rosanas

The influence of relational capital and networking on the internationalization of the university spin-off

María del Carmen Peces Prieto, María Amalia Trillo Holgado

Staffing policies of leading professional service firms

Carme Martínez-Costa, Marta Mas-Machuca, Jordi Olivella

Trigger factors in brick and click shopping

Mage Marmol, Vicenc Fernandez

What are the main concerns of human resource managers in organizations?

Amable Juarez-Tarraga, Cristina Santandreu-Mascarell, Juan A. Marin-Garcia

News: VIII Congrés Català de Comptabilitat i Direcció (ACCID)

2019-04-29T00:00:00+00:00

VIII Congrés Català de Comptabilitat i Direcció (ACCID) is a meeting of professionals, academics, companies and Public Administration with the following objectives:

-To present new developments in accounting and management.

-To promote the exchange of ideas and experiences between the academic world and the profesional business environment.

-Disseminating the current research carried out and the different research groups in order to promote them.

Call for papers

Researchers and professionals can send communications on any of the topics related to accounting and business management.

The communications can be written in Catalan, Spanish, English or Portuguese.

The communications selected by the Scientific Committee of the Congrés will be published in a special issue in Intangible Capital.

Click here to read the author guidelines.

News: Author survey results 2018

2019-02-04T00:00:00+00:00

During 2018 all authors that have published in IC had been asked to answer a short questionnaire about the quality of publication process.

Now we publish the results of that survey.

Author survey results 2018

If you are interested in the previous Author survey results, please click here.

Regular issue: Printed edition of Intangible Capital Vol 14, No. 4 (2018)

2018-12-24T15:03:04+00:00

ARTICLES

Level of agency cost driven by cultural and corruption and earnings management: Evidence of South East Asia countries

Andi Manggala Putra, Gagaring Pagalung, Abdul Hamid Habbe

Antecedents and consequences of knowledge management performance: the role of IT infrastructure

José L. Roldán, Juan C. Real, Silvia Sánchez Ceballos

An analysis of informal work: The case of SubSaharan scrap metal waste pickers in the city of Barcelona

Victor Climent, Julián Porras Bulla

The professional skills profile of a public affairs practitioner in Spain

María Paola Mastrantonio Ramos, Oscar Coduras Martínez

Mission statements of universities worldwide: Text mining and visualization

Julián David Cortés Sánchez

Profits and purpose: Organizational tensions in social enterprises

Mario Vazquez-Maguirre, Luis Portales

News: DORA declaration

2018-10-29T00:00:00+00:00

There is a pressing need to improve the ways in which the output of scientific research is evaluated by funding agencies, academic institutions, and other parties.To address this issue, a group of editors and publishers of scholarly journals met during the Annual Meeting of The American Society for Cell Biology (ASCB) in San Francisco, CA, on December 16, 2012. The group developed a set of recommendations, referred to as the San Francisco Declaration on Research Assessment.

More info

Regular issue: Printed edition of Intangible Capital Vol 14, No. 3 (2018)

2018-09-04T00:00:00+00:00

ARTICLES

The role of patron dining experience and emotions on relationship quality in chain restaurant industry

Ying Tuan Lo, Siti Rahmah Awang, Ahmad Jusoh, Khalil Md Nor, Khairiah Soehod

Innovation in the government-run Continuing Vocational Education and Training programme for unemployed in Catalonia (Spain): Challenges and opportunities

Liviu Catalin Mara

Clustering the mediators between the sales control systems and the sales performance using the AMO model: A narrative systematic literature review

Alejandro Benet-Zepf, Juan A. Marin-Garcia, Ines Küster

Measuring innovation: A state of the science review of existing approaches

Philipp ter Haar

Normalizing difference: Emotional intelligence and diversity management competence in healthcare managers

Adebukola E. Oyewunmi

The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies

Francisca Pardo, Begoña Giner

Towards a model of normative diagnosis in the organizational context: The evaluative model of normative appeals

Sergio Salgado, Luis Oceja, Maite Beramendi, Carolina González

New index: Norwegian Centre for Reseach Data (NPI)

2018-04-17T00:00:00+00:00

NSD is one of the largest archives for research data of its kind and provides data to researchers and students in Norway and abroad. Additionally, NSD is a resource centre, which assists researchers with regard to data gathering, data analysis, and issues of methodology, privacy and research ethics. The main objective is to improve possibilities and working conditions for empirical research that is primarily dependent on the access to data. To fulfil this objective NSD works to reduce financial, technical, legal and administrative barriers between users and data resources.

The purpose of the Norwegian Publication Indicator (NPI) is to promote high-quality research and provide an overview of and insight into research activity.

Source: https://www.nsd.uib.no/nsd/english/index.html

Regular issue: Printed edition of Intangible Capital Vol 14, No. 2 (2018)

2018-04-05T00:00:00+00:00

ARTICLES

A technology transfer strategy based on the dynamics of the generation of intellectual property in Latin-America

Hermann Stuart Fuquen, Erika Sofía Olaya Escobar

The impact of the patent system on the social welfare: A critical view

Gregorio Giménez

Intellectual capital management: An approach to organizational practices in Ecuador

Enrique Claver-Cortés, Patrocinio Zaragoza-Sáez, Mayiya González Illescas

Determining factors of women's careers in management: A typology proposal

Cristina Cachón

Do business games foster skills? A cross-cultural study from learners' views

Ana Beatriz Hernández-Lara, Enric Serradell-Lopez, Àngels Fitó-Bertran

Behaviour of culinary tourists: A segmentation study of diners at top-level restaurants

Natalia Daries, Eduard Cristobal-Fransi, Berta Ferrer-Rosell, Estela Marine-Roig

Special Issue: Printed edition of Intangible Capital Vol 14, No. 1 (2018)

2018-02-23T00:00:00+00:00

EDITORIAL

Special Issue: VII Congrés Català de Comptabilitat i Direcció

Joaquim Rabaseda

ARTICLES

Sustainability values for business: A perspective of value alignment in a supplier-client relationship for case Aqualogy

Carlos Humberto Hurtado Jaramillo, Nuria Arimany-Serrat, Dulcinea Meijide Vidal, Xavier Ferràs-Hernandez

Expansion of the current methodology for the study of the short-term liquidity problems in a sector

Elena Rondós Casas, Salvador Linares Mustarós, Maria Àngels Farreras Noguer

Social economy companies in the times of crises: Entrepreneurship and survival

Núria Masferrer Llabinés, Patrícia Crespo, Marian Buil Fabregá

European macroeconomic imbalances at a sectorial level: Evidence from German and Spanish food industry

Juan Aznar, Josep Maria Sayeras, Ricard Lascorz, Borja Raventós

Human resource management outsourcing in Spanish firms: Evolution over time and implication for devolution

Debora Gottardello, Mireia Valverde

Identification of the key factors for success in the hotel sector

Antonio Alvarez-Ferrer, Fernando Campa-Planas, Juan Pablo Gonzales-Bustos

Relationship between competitiveness and operational and financial performance of firms: An exploratory study on the European brewing industry

Claudio Zanotti, Fabiola Reyes, Brian Fernandez

Social responsibility as a management system

Nuria Arimany-Serrat, Anna Sabata-Aliberch

The predictability of financial, accounting‐based, and industrial factors on the success of newly incorporated Spanish firms

Yehui Tong, Ramon Saladrigues

The activity-based costing model trajectory: A path of lights and shadows

M. Angels Fito, Joan Llobet, Natalia Cuguero

Usefulness of Z scoring models in the early detection of financial problems in bankrupt Spanish companies

M. Angels Fito, Dolors Plana-Erta, Joan Llobet

Influential variables in the profitability of hospital companies

Judit Creixans, Núria Arimany-Serrat

Advantages and contributions in the balanced scorecard implementation

Patrícia Quesado, Beatriz Aibar Guzmán, Lúcia Lima Rodrigues

News: Author survey results 2017

2018-01-11T00:00:00+00:00

During 2017 all authors that have published in IC had been asked to answer a short questionnaire about the quality of publication process.

Now we publish the results of that survey.

Author survey results 2017

If you are interested in the previous Author survey results, please click here.

Regular issue: Printed edition of Intangible Capital Vol 13, No. 5 (2017)

2017-12-21T00:00:00+00:00

ARTICLES

Testing invariance between web and paper students satisfaction surveys: A case study

Monica Martinez-Gomez, Juan A. Marin-Garcia, Martha Giraldo O'Meara

Educational videos: After the why, the how

Manuel Rajadell, Federico Garriga-Garzón

Improving service quality of hospital front office using an integrated Kano model and quality function deployment

Anjar Priyono, Andina Yulita

Factors influencing purchase intention towards consumer-to-consumer e-commerce

Muhammad Dachyar, Liska Banjarnahor

How teachers design and implement intstructional materials to improve classroom practice

Gabriel Travé González, Francisco José Pozuelos Estrada, Gabriel Trave Gonzalez

Special Issue: Printed edition of Intangible Capital Vol 13, No. 4 (2017)

2017-10-30T00:00:00+00:00

EDITORIAL

Special Issue: Current trends in research in accounting finance and management control

Carlos Lassala, Vicente Ripoll Feliu

ARTICLES

Knowledge transfer and university-business relations: Current trends in research

Vicente Ripoll Feliu, Anadairin Díaz Rodríguez

Knowledge construction about port performance evaluation: An international literature analysis

Karine Somensi, Sandra Ensslin, Ademar Dutra, Leonardo Ensslin, Vinicius Dezem

Environmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities

Emma Castelló Taliani, Silvia Giralt Escobar, Fabricia Silva Da Rosa

Pluralistic ignorance: Conceptual framework, antecedents and consequences

Alcindo Mendes, Ernesto Lopez-Valeiras, Rogerio Joao Lunkes

Meaningful learning in business through serious games

Ana Cristina Urquidi Martín, Carmen Tamarit Aznar

The impact of leader self-efficacy on the characteristics of work teams

Guillermo Buenaventura-Vera

Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective

Héctor Fabio Perafán Peña, Julián Benavides Franco

Regular issue: Printed edition of Intangible Capital Vol 13, No. 3 (2017)

2017-09-01T00:00:00+00:00

ARTICLES

The impact of personal interactions on the stress of school administrators: The validation and application of an assessment tool

Eloy López Meneses, Juan J. Leiva Olivencia, Esteban Vázquez-Cano

Influence of in-store and out-of-store creative advertising strategies on consumer attitude and purchase intention

Ardalan Sameti, Hamidreza Khalili

Acceptance and use of e-learning systems by undergraduate students of Ecuador: The case of a state university

Richard Ramirez-Anormaliza, Ferrán Sabaté, Xavier Llinàs-Audet, Oriol Lordan

Financial inclusion in Colombia: A scoping literature review

Ulf Thoene, Álvaro Turriago-Hoyos

The mediating effect of organizational citizenship behavior on the relationship between workplace spirituality and intention

Roya Anvari, Ali Shaemi Barzaki, Leyla Amiri, Sobia Irum, Sholeh Shapourabadi

Innovation management from the inside: An approach from attention and everyday praxis

Fran Morente, Xavier Ferràs

Building ambidextrous organizations through intellectual capital: a proposal for a multilevel model

Susana Fernández-Pérez de la Lastra, Natalia García-Carbonell, Fernando Martín-Alcázar, Gonzalo Sánchez-Gardey

Regular issue: Printed edition of Intangible Capital Vol 13, No. 2 (2017)

2017-04-18T00:00:00+00:00

ARTICLES

Human values and volunteering: A study on elderly people

Antonio Ariza-Montes, Pilar Tirado-Valencia, Vicente Fernández-Rodríguez

Relationships between the dimensions of organizational justice and students' satisfaction in university contexts

Cristian Castillo, Vicenc Fernandez

Perception of learning, assessment procedures and the use of PowerPoint technology in university studies of medicine

Ramon Cladellas Pros, Antoni Castelló Tarrida

Women and leadership: Gender barriers to senior management positions

Virginia Rincón, Miguel González, Karle Barrero

Intangibles and methods for their valuation in financial terms: Literature review

Damián Pastor, Jozef Glova, František Lipták, Viliam Kováč

Evidence of mispricing for South African listed R&D firms contributed by accounting conservatism

Tai-Lin G. Chen, Kutlwano K. K. M. Ramaboa

The influence of gender on the entrepreneurial intentions of journalism students

Francisco-Javier Caro-González, Helios Romero-Benabent, Isadora Sánchez Torné

Continuous improvement practices with Kaizen approach in companies of the metropolitan district of Quito: An exploratory study

Karla Alvarado Ramírez, Víctor Pumisacho Álvaro

News: VII Congrés Català de Comptabilitat i Direcció (ACCID)

2017-03-22T00:00:00+00:00

VII Congrés Català de Comptabilitat i Direcció (ACCID) is a meeting of professionals, academics, companies and Public Administration with the following objectives:

-To present new developments in accounting and management.

-To promote the exchange of ideas and experiences between the academic world and the profesional business environment.

-Disseminating the current research carried out and the different research groups in order to promote them.

Call for papers

Researchers and professionals can send communications on any of the topics related to accounting and business management.

The communications can be written in Catalan, Spanish, English or Portuguese.

The communications selected by the Scientific Committee of the Congrés will be published in a special issue in Intangible Capital.

Click here to read the author guidelines.

Authors of Intangible Capital will have the same reduced registration fee as ACCID's members. This fee is € 80 before April 30 and € 105 after April 30.

Key dates

-2017-03-31. End of receiving communications.

-2017-04-19. Authors will receive an evaluation of their communication.

News: Author survey results 2016

2017-02-01T00:00:00+00:00

During 2016 all authors that have published in IC had been asked to answer a short questionnaire about the quality of publication process.

Now we publish the results of that survey.

Author survey results 2016

If you are interested in the previous Author survey results, please click here.

Special Issue: Printed edition of Intangible Capital Vol 13, No. 1

2017-01-20T00:00:00+00:00

EDITORIAL

Número especial: IV Jornada ACCID i APC

Joaquim Rabaseda

ARTICLES

Productivity and value added distribution in family-owned businesses

Jose Luis Gallizo Larraz, Jordi Moreno Gene, Laura Sánchez

Internal controls and credit risk relationship among banks in Europe

Ellis Kofi Akwaa-Sekyi, Jordi Gené Moreno

Credit concession through credit scoring: Analysis and application proposal

Oriol Amat, Raffaele Manini, Marcos Antón Renart

Safety as a management concept in the air transport sector: A systematic literature review

Fernando Campa-Planas, Nicole Kalemba

Cost accounting in Spanish and Catalan universities: Its current status of implementation

Ramon Saladrigues, Anna Tena

The irruption of AirBNB and its effects on hotels' profitability: An analysis of Barcelona's hotel sector

Juan Aznar, Josep M Sayeras, Alba Rocafort, Jorge Galiana

American USALI and the historical evolution of the uniform cost systems: A Spanish challenge?

Francisco Martin Peña, Ramon M. Soldevila de Monteys, Vanesa Berlanga Silvente

6th International Accounting Congress of Barcelona (1929) organised by the Association of Accountants of Catalonia

Josepa Alemany, Joaquim Rabaseda

News: Publications in English

2017-01-11T00:00:00+00:00

From 2017-01-01, papers accepted for publication in Intangible Capital must be translated into English. Optionally, the paper can be published in both languages (English and the original language) for an extra cost of EUR 75 per paper.

Papers written in poor English and papers written in Spanish or Catalan. For papers written in poor English, we suggest revising them, whereas papers written in Spanish or Catalan must be translated before publication.

In both cases, authors will decide if they want to hire an external professional service (a certificate must be presented with the revision/translation) or OmniaScience’s revision/translation services. Intangible Capital will not assume the cost of this revision/translation, this should be assumed by the authors.

Regular issue: Printed edition of Intangible Capital Vol 12, No. 5

2016-11-30T00:00:00+00:00

Effect of ingratiation on supervisor satisfaction through helping behavior: A moderated mediation model

Muhammad Ali Asadullah, Sajid Haider, Carmen De Pablos Heredero, Mariam Musaddiq

Determinants of job satisfaction in Spain before and during the economic crisis of 2008

María Carmen Sánchez-Sellero, Pedro Sánchez-Sellero

Entrepreneurship staff and pupils of Primary and Secondary Cycle 1º: Assessment of personal, family and school issues

Rosalia Romero Tena, Francisco Espasandín Bustelo

Catalan family companies with high growth during the crisis period

Nuria Arimany-Serrat, Elisenda Tarrats-Pons

High involvement work programs (HIWP) measurement model validation and its capacity to predict perceived performance

Amable Juarez-Tarraga, Juan A. Marin-Garcia, Cristina Santandreu-Mascarell

Massive open online courses in higher education: A data analysis of the MOOC supply

Julieth E. Ospina-Delgado, Ana Zorio-Grima, María A. García-Benau

Economic sustainability and financial situation of the alpine ski resorts on the Catalan Pyrenees

Laura Sánchez Pulido, Natalia Daries Ramón, Eduard Cristóbal Fransi

Export intensity and strengths perceived in the marketing strategy: A perspective based on Spanish export companies’ experience

Pilar Castro-González, Belén Gutiérrez-Villar, Rafael Ángel Araque-Padilla, María José Montero-Simó

The effect of the crisis through financial information on business distribution and retailer trade Spanish: Small vs big companies

Remedios Ramón Dangla

CSR and technology companies: A study on its implementation, integration and effects on the competitiveness of companies

Juan Andres Bernal-Conesa, Carmen de Nieves-Nieto, Antonio Briones-Peñalver

Regular issue: Printed edition of Intangible Capital Vol 12, No. 4

2016-10-04T00:00:00+00:00

ARTICLES

The value trade-off in higher education service: A qualitative intercultural approach to students’ perceptions

Danni Li, Martina Gallarza Granizo, Teresa Fayos Gardó

University students' entrepreneurial intentions: A bibliometric study

Alejandro Valencia Arias, Iván Montoya Restrepo, Alexandra Montoya Restrepo

Effects of the use of competitive intelligence in industrial SMEs

Emilio Placer-Maruri, Daniel Pérez-González, Pedro Soto-Acosta

Corporate social responsibility reporting and institutional theory

María Gallén Ortiz, Carlos Peraita de Grado

The discourse on competences: A proposal for conceptual clarification

Ignasi Brunet Icart, Liviu Catalin Mara

Integrating enabling contexts and ambidexterity to create Intellectual Capital faculty’s competencies on undergraduate Business Management programs

José Rezende, Adriana Torres, Alexandre Nicolini, Alexandre Correia, Rui Bernardes

Deconstructing AMO framework: a systematic review

Juan A. Marin-Garcia, Juan Martinez Tomas

Innovation in tourism companies, where are they and where are they going? An approach to the state of knowledge

Alejandro Delgado Cruz, Elva Esther Vargas Martínez, Juan Manuel Montes Hincapié, Federico Rodríguez Torres

News: SJR (2015) results of Intangible Capital

2016-08-01T00:00:00+00:00

In the Business and International Management area IC is ranked in 8th position among Open Access journals.

In the Accounting area IC is ranked in 7th position among Open Access journals.

In the Organizational Behavior and Human Resources Management area IC is ranked in 4th position among Open Access journals.

In the Strategy and Management area IC is ranked in 8th position among Open Access journals.

Special Issue: VII Congreso Iberoamericano de Economía del Deporte (CIED VII)

2016-06-20T00:00:00+00:00

EDITORIAL

Número especial: Investigación en economía y gestión del deporte
Pablo Galvez-Ruiz, Jesús Fernández-Gavira, Jerónimo García-Fernández, Jaume García-Villar

ARTICLES

La influencia del género y de la información académica en la intención de emprender de los estudiantes de ciencias de la actividad física y el deporte
María Huertas González Serrano, Irena Valantine, Carlos Pérez Campos, Sergio Aguado Berenguer, Ferran Calabuig Moreno, Josep Joan Crespo Hervás

La calidad percibida por los participantes en dos ediciones de una carrera popular
Salvador Angosto Sánchez, José María López Guillón, Arturo Díaz Suárez

La transparencia de las páginas web ayudan en la captación de clientes? Análisis de los campos de golf en Andalucía
Marta García-Tascón, Marcos Pradas-García

Impacto Económico de los Campeonatos del Mundo de Escalada. Gijón 8-14 de Septiembre de 2014
José Baños, Plácido Rodríguez

Propiedades psicométricas de la escala de interacción en las clases dirigidas (EICD)
Adriá Pastor-Barceló, Vicente Prado-Gascó, Pilar Bustillo-Casero

Regular issue: Printed edition of Intangible Capital Vol 12, No. 2

2016-06-02T00:00:00+00:00

Printed edition of Intangible Capital Vol. 12, No. 2 on Lulu

Save 15% until June 19th

News: Journal Scholar Metrics

2016-05-18T00:00:00+00:00

Journal Scholar Metrics is a bibliometric tool that seeks to measure the performance of Art, Humanities, and Social Science journals by counting the number of bibliographic citations their articles have received according to Google Scholar.

In keeping with the research line the EC3 Research Group began a few years ago, aimed at unravelling the inner depths of Google Scholar and testing its capabilities as a tool for scientific evaluation, the goal of this product is to identify the subset of journals indexed in Google Scholar Metrics (GSM) dedicated to any field of study which falls within the scope of the Humanities or the Social Sciences, and to offer an array of basic citation-based indicators for these journals.

GSM mainly covers scientific journals (~95% of the sources). The rest of the sources are conference proceedings (mostly from Computer Science and Engineering), and collections in repositories (i.e. arXiv, SSRN). Only journals, conference proceedings, or repository collections which have published at least 100 papers in the last five complete years and received at least one citation are included in this product. There are two bibliometric indicators computed for every journal: the H5-index (h-index computed from the citations to documents published in the last five years) and the H5-median (median of the citation counts in the documents that contribute to the H5-index).

News: New image and format

2016-04-13T00:00:00+00:00

New index: REDIB

2016-04-06T00:00:00+00:00

The REDIB is a platform for aggregating scientific and academic content in electronic formats produced in the Ibero-American space. The REDIB has a clear purpose: promoting technological innovation in publishing-output tools. These provide access to, and facilitate the dissemination and implementation of scientific work done in the countries where it operates, particularly in the various languages belonging to them. The recipients of this information are both the academic community and society at large, as well as those responsible for scientific policy, and those who put it into practice and analyse it. The Internet ensures this information has global reach.

News: Author survey results 2015

2016-03-18T00:00:00+00:00

During 2015 all authors that have published in IC had been asked to answer a short questionnaire about the quality of publication process.

Now we publish the results of that survey.

Author survey results 2015

Special Issue: VII Congreso iberoamericano de economía del deporte

2016-02-22T00:00:00+00:00

Call for papers: The congreso iberoamericano de economía del deporte (CIED) is organizing its 7th edition.

Deadline for paper submission: 1st March 2016.

Intangible Capital will publish a special issue of conference.

Web of conference

New index: Intangible Capital indexed in ESCI (Thomson Reuters)

2016-02-13T00:00:00+00:00

ESCI is a new index in the Web of Science™ Core Collection. Emerging Sources Citation Index (ESCI) expands the citation universe and reflects the growing global body of science and scholarly activity. ESCI complements the highly selective indexes by providing earlier visibility for sources under evaluation as part of SCIE, SSCI, and AHCI’s rigorous journal selection process. Inclusion in ESCI provides greater discoverability which leads to measurable citations and more transparency in the selection process.

Since last December Intangible Capital has been included in ESCI.

More info

Special Issue: Printed edition of Intangible Capital Vol 12, No. 1 (2016) - VI Congrés Català de Comptabilitat i Direcció

2016-02-04T14:11:04+00:00

Printed edition of Intangible Capital Vol 12, No. 1, Special Issue: VI Congrés Català de Comptabilitat i Direcció, on Lulu

Until 21th February with a 15% discount

Vol 12, No 1 (2016): VI Congrés Català de Comptabilitat i Direcció

ARTICLES

An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange
Jose Luis Gallizo, Ramon Saladrigues

In search of financial sufficiency in the Spanish public university: From financing to the cost control and cost management
Santiago Aguilà

Bibliometric analysis of the international literature on open innovation and absorptive capacity
Elies Seguí-Mas, Elisa Signes-Pérez, Faustino Sarrión-Viñes, Joaquín Alegre Vidal

The recognition of public goods: The case of Portuguese municipalities
Susana Catarino Rua

Entrepreneurship and business survival in times of crisis: The case of Barcelona
Marian Buil Fabregá, Alfredo Rocafort Nicolau

Electronic companies with high growth potential: Financial position to future challenges
Nuria Arimany-Serrat, Queralt Aymerich Tarrés, Xavier Ferràs Hernández

Impact of service quality on competitiveness and profitability: The hotel industry in the Catalan coast
Juan Pedro Aznar, Llorenc Bagur, Alba Rocafort

Estrategia corporativa en el ámbito de la sostenibilidad
Carlos H. Hurtado Jaramillo, Nuria Arimany-Serrat, Xavier Ferràs Hernández, Dulcinea Mejide

Do Catalan private hospitals enjoy financial health?
Judit Creixans Tenas, Nuria Arimany-Serrat

The Spanish company in China: Entry forms and barriers to internationalization
Àngels Niñerola, Maria-Victoria Sanchez-Rebull

Scientific production in the field of academic spin-off: A bibliometric analysis
Elias Seguí-Mas, Faustino Sarrión-Viñes, Guillermina Tormo-Carbó, Víctor Oltra Comorena

Economic and Financial Analysis of Rioja wine sector
Nuria Arimany-Serrat, Àngels Farreras, Joaquim Rabaseda

How much corporate taxes are paying Catalan family firms? Analysis of accrued and effective tax rates
Laura Sánchez Pulido, Jordi Moreno

Self-perception of ethical behaviour: The case of listed Spanish companies
Maria José García López, Oriol Amat, Alfredo Rocafort

The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development
Jordi Morros

Effect of internal controls on credit risk among listed Spanish banks
Ellis Kofi Akwaa-Sekyi, Jordi Moreno Gené

Special Issue: Printed edition of Intangible Capital Vol 11, No. 4 (Special Issue). Business, Economics and eLearning (UOC)

2015-10-21T14:00:51+00:00

Printed edition of Intangible Capital Vol 11, No. 4, Special Issue: Business, Economics and eLearning on Lulu

Special Issue: Printed edition of Intangible Capital Vol 11, No. 3 (Special Issue). De la innovación escolar a la transformación educativa: Teoría y práctica

2015-09-18T11:44:20+00:00

Printed edition of Intangible Capital Vol 11, No. 3, Special Issue: De la innovación escolar a la transformación educativa: Teoría y práctica on Lulu

Regular issue: Printed edition of Intangible Capital Vol 11, No. 2

2015-07-17T00:00:00+00:00

Printed edition of Intangible Capital Vol. 11, No. 2 on Lulu

Save 15% until July 30th

New index: ERIH Plus

2015-06-25T00:00:00+00:00

The journal has been approved for inclusion in ERIH PLUS.

The ERIH PLUS listing of the journal is available clicking here.

Regular issue: Printed edition of Intangible Capital Vol 11, No. 1

2015-04-27T00:00:00+00:00

Printed edition of Intangible Capital Vol. 11, No. 1 on Lulu

Save 15% until May 15th

Special Issue: VI congrés Català de Comptabilitat i Direcció

2015-04-20T00:00:00+00:00

The Catalan Association of Accounting and Management (ACCID) is organizing the VI congrés Català de Comptabilitat i Direcció.

Web of the Conference

Regular issue: Printed edition of Intangible Capital Vol 10, No. 5

2015-01-16T00:00:00+00:00

Printed edition of Intangible Capital Vol. 10, No. 5 on Lulu

Save 15% until February 1st

Regular issue: Printed edition of Intangible Capital Vol 10, No. 3

2015-01-16T00:00:00+00:00

Printed edition of Intangible Capital Vol. 10, No. 3 on Lulu

Save 15% until July 30th

Special Issue: Printed edition of Intangible Capital Vol 10, No. 4 (Special Issue). III Jornada de Comptabilitat i Direcció d'Empreses

2014-12-05T13:42:50+00:00

Content

Editorial

Número especial: III Jornada de Comptabilitat i Direcció d'Empreses

Joaquim Rabaseda

Articles

The use of economic indicators from the Global Reporting Initiative by Spanish listed companies

María José García, Marta Turró, Oriol Amat

Anàlisi de les modificacions estatutàries per adaptar el règim de reemborsament del capital social a les normes comptables de les cooperatives

Yolanda Montegut, Ramon Bastida

Anàlisi econòmica financera del sector vinícola català

Núria Arimany, M. Angels Farreras, Joaquim Rabaseda

Quines empreses han aguantat millor la crisi, les empreses familiars o les no familiars?

Jose Luis Gallizo, Jordi Moreno, Laura Sanchez

Trets comuns de les start up amb èxit a Catalunya

Montserrat Casanovas, Teresa Monllau, Enric Ripoll, M. Josep Arasa, Josepa Alemany

¿Las políticas de bienestar social producen efectos en la rentabilidad de las empresas? Análisis comparativo de las empresas europeas

Teresa M. Monllau Jaques, Nuria Rodriguez

Uncertainty in the family business facing the process of internationalization: Literature review and future research agenda

Quico Marin, Fernando Campa-Planas, Ana Beatriz Hernández-Lara

Printed edition of Intangible Capital Vol 10, No. 4, Special Issue: III Jornada de Comptabilitat i Direcció d'Empreses on Lulu

Until 15th December with a 15% discount

Special Issue: Printed edition of Intangible Capital Vol 10, No. 2 (Servitization2013)

2014-04-30T10:49:15+00:00

Printed edition of Intangible Capital Vol. 10, No. 2 on Lulu

Save 15% until May 7th

Regular issue: Printed edition of Intangible Capital Vol 10, No. 1

2014-04-04T00:00:00+00:00

Special Issue: Third ACCID Conference in accounting and business management

2014-03-11T00:00:00+00:00

The Catalan Association of Accounting and Management (ACCID) is organizing the Third ACCID Conference in accounting and business management entitled “New Challenges in improving financial reporting and corporate control”.

The conference aims to be a meeting point for best practices in financial reporting and management. This year the conference is organized jointly with the Association of Professors of Accounting and Control (APC). Both Conferences will be held on 30 May 2014 at the Faculty of Economics and Business at the University of Girona.

Read the full program of the Conference

News: Author survey results 2013

2014-03-06T00:00:00+00:00

During 2013 all authors that have published in IC had been asked to answer a short questionnaire about the quality of publication process.

Now we publish the results of that survey.

Go to author survey results 2013

Regular issue: Printed edition of Intangible Capital Vol 9, No. 3

2013-11-15T00:00:00+00:00

Content

Articles

Measuring IC following a semi-qualitative approach: An integrated framework

Chiara Verbano, Maria Crema

Nonparametric decision tree: The impact of ISO 9000 on certified and non certified companies

José António Figueiredo Almaça, Joaquín Texeira Quirós, Maria do Rosário Fernandes Justino

Development of an evaluation performance scale for social educators in child protection centers

Juan Manuel Fernández Millán, Marina Fernández Navas

Building engineers' training in construction companies in the Castilla-La Mancha autonomous community. Its influence on job satisfaction

Joaquín Fuentes-del-Burgo, Elena Navarro-Astor

Business and local development: Training as a basic factor to guide the entrepreneur

Juan Uribe Toril, Jaime de Pablo Valenciano, Juan José Bonilla Martínez

The wage model in the Galician labour market: Gender effects

Mª Carmen Sánchez-Sellero, Pedro Sánchez-Sellero

Reviewing customer value literature: Comparing and contrasting customer values perspectives

Aija Paananen, Marko Seppänen

Knowledge creation in organizations through learning

Alfonso Jesús Gil López, Francisco Javier Carrillo Gamboa

The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects

Gabriele D'Alauro

The gamification and the enrichment of innovation practices in the firm: an analysis of experiences

Cristina Gallego Gomez, Carmen de Pablos Heredero

Barriers and facilitators of the TPM implementation

Juan A. Marin-Garcia, Rafael Mateo Martínez

Questionnaire validation to measure the degree of use of high involvement work practices

Juan A. Marin-Garcia, Graziela Conci

Centres that respond to today's educational challenges involving school community: Two case studies

Carmen Álvarez, María Verdeja Muñiz

The defining attributes of a luxury brand for consumers

Sheila Liberal Ormaechea, Javier Sierra Sánchez

Importance of intellectual capital disclosure in Spanish universities

Yolanda Ramírez Córcoles

Printed edition of Intangible Capital Vol 9, No. 3 a Lulu

15% discount until November 30th

Special Issue: Printed edition of Intangible Capital Vol 9, No. 2 (Special Issue). V Congrés Català de Comptabilitat i Direcció

2013-09-06T19:08:03+00:00

Content

Editorial

Número especial: V Congrés Català de Comptabilitat I Direcció

Joaquim Rabaseda Tarres

Articles

Factors that determine the evolution of high-growth businesses

Oriol Amat, Marcos Antón Renart, María José García

Estudi empiric sobre els efectes de l’aplicació de la NIC 32 a les cooperatives

Ramon Bastida Vialcanet, Lluís Carreras Roig

La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar

Teresa Mª Monllau Jaques, Nuria Rodríguez Ávila

Anàlisi económica financera del sector de càrnies català

Alejandra Aramayo García, Núria Arimany Serrat, Clara de Uribe-Salazar, Anna Sabata Aliberch

Los costes de la responsabilidad social corporativa en el campo medioambiental

Sefa Boria-Reverter, Ana García-Gonzalez, Emili Vizuete-Luciano, Anna Mª Gil-Lafuente, Montserrat Crespi-Vallbona

Auto evaluación de la gestión por parte de pequeñas empresas y microempresas: Estudio exploratorio

Lucia-Clara Banchieri, Maria Jesús Blasco, Fernando Campa-Planas

La adopción del cuadro de mando integral en organizaciones portuguesas: Variables contingents e institucionales

Patrícia Rodrigues Quesado, Beatriz Aibar Guzmán, Lúcia Lima Rodrigues

Teaching methods for increasing the participations of students: Innovative dynamics games

Ester Oliveras, Patrícia Crespo

Printed edition of Intangible Capital Vol 9, No. 2, Special Issue: V Congrés Català de Comptabilitat i Direcció, on Lulu

Until 15th September with a 15% discount

Special Issue: ACCID 2013

2013-05-22T12:04:50+00:00

The 5th Congress ACCID

Barcelona, 6th and 7th of June 2013.

Congress web: https://www.accid.org/congres/ANGLES/presentacio.html

As it is our tradition, the Catalan Association of Accounting and Management, the ACCID, organizes a Catalan Congress about Accounting and Management, which will be the fifth this year.

In this fifth edition, which takes place on the 6th and 7th of June 2013 in the International University of Catalonia (UIC), the planned conferences and simultaneous work sessions will be focused on the most current and important subjects of our profession.

The ACCID tries, as always, to be ahead of foreseen facts. The huge number of participants in prior Congresses let us assume that the success of this edition won't disappoint us.

I hope and wish that this Congress will be beneficial, not only in terms of ideas that could be contributed but also regarding the information that will be received, and from this point I invite everyone to participate.

Regular issue: Printed edition of Intangible Capital Vol 9, No. 1

2013-05-14T00:00:00+00:00

Content

Articles

Intellectual capital management and reporting in European higher education institutions

Yolanda Ramírez Córcoles

The panorama of integrated marketing communication policies and the managemeng of CSR in mexican SME’S

Maria-Victoria Carrillo, Juan Luis Tato, Maria Garcia

Analysis of open innovation communities from the perspective of Social Network Analysis

Rocio Martinez-Torres

Analysis of equal gender opportunity in science and technology: The professional careers of women scientists and technologists

Olga Pons-Peregort, M. Dolors Calvet Puig, Marta Tura, Cristina Muñoz Illescas

Basic principles of knowledge management and its application to the industrial company in tactical operations of maintenance and operational exploitation: A qualitative study

Francisco Javier Cárcel Carrasco, Carlos Roldán Porta

Organizational culture focused on quality management and benefits derived from an ERP system implementation

Oscar F. Bustinza, Mª Nieves Perez-Arostegui, Antonia Ruiz-Moreno

A diagnostic of knowledge management processes at the restaurant industry SMEs to identify improvements at their productive processes

Alonso Perez-Soltero, Viridiana Leal Soto, Mario Barceló Valenzuela, Jaime Alfonso León Duarte

Effects of the PowerPoint methodology on content learning

Ramon Cladellas Pros, Antoni Castelló Tarrida, Mª del Mar Badia Martin, Maria del Carmen Cirera Amores

Quality certification, firm performance and organizational structre in spanish hotel industry

Eva María Pertusa Ortega, Juan José Tarí Guilló, Jorge Pereira Moliner, José Francisco Molina Azorín, Mª Dolores López Gamero

Analysis of the determinants of CSR disclosure in Spanish listed companies

Adrian Testera Fuertes, Laura Cabeza García

Intellectual capital and relational capital: The role of sustainability in developing corporate reputation

Patricia Martínez García de Leaniz, Ignacio Rodríguez del Bosque

Tool to assess teamwork performance in higher education

Elisabeth Viles Diez, Marta Zárraga-Rodríguez, Carmen Jaca García

Factors explaining the level of voluntary human capital disclosure in the Brazilian capital market

Fernando Batista Fontana, Clea Beatriz Macagnan

The venture capital contract and the institutional theory in a Spanish setting

Mª Camino Ramón-Llorens, Ginés Hernández-Cánovas

Contextual effects and psychological features influencing decoy options: A review and research agenda

David Gonzalez-Prieto, Oriol Lordan

Printed edition of Intangible Capital Vol 9, No. 1 on Lulu

Until 30th May with a 25% discount

News: Author survey results 2012

2013-04-15T00:00:00+00:00

All authors are surveyed after their articles are published. Authors are asked to rate their experience in a variety of areas, and their responses help us to monitor our performance. Presented here are their responses in some key areas and years:

2012 - Author Survey Results

Special Issue: Servitization 2013

2013-03-11T10:15:32+00:00

II Conference on Business Servitization

Granada (Spain), 7 and 8 November 2013.

Conference web: https://www.servitization.org

EL PAPEL DE LOS RECURSOS INTANGIBLES BAJO LA LÓGICA DOMINANTE DE LA GESTION DE SERVICIOS

Gest editors: Ferran Vendrell (Universitat Politècnica de Cataluya), Oscar F. Bustinza (Universidad de Granada) & Daniel Arias Aranda (Universidad de Granada).

The fact that the provision of services generates higher margins than manufacturing has increased the incorporation of services in the portfolio of firms (Wise & Baumgartner, 1999). This process receives the name of Servitization (Vandermerwe and Rada, 1998), affecting a wide range of firms (Neely, 2008), from technology companies (Eggert et al., 2011) to creative ones (Parry et al., 2012 ).

According to the dominant logic in service management, consumer participation in the process involves a shift in the paradigm: from a goods transaction premise to an exchange of intangible resources (Vargo and Lusch, 2004). Learning and continuous adaptation to consumer needs are produced through the exchange of information and experience. The competitive advantages arising from the management of services are frequently more sustainable over time because they are based on intangibles; which hinders the competitor’s ability to imitate (Heskett et al., 2003). However, consumer participation in the service is in itself a source of uncertainty (Giannakis, 2011), which requires coordination mechanisms (Larsson and Bowen, 1989). This special issue in Intangible Capital is focused on analyzing the following issues concerning the relationship between the dominant logic of service management and the role of intangible resources:

Conceptualization of the main relevant dimensions in the servitizacion process and changes in business models.
Design and engineering of product-service systems (PSS)
Planning timing of the service incorporation in the product life cycle
Managing innovation and service operations in PSS
Analyze supply chain and production systems in the context of service management
Open Innovation Strategies in PSS
Service Operations Management
The link between intangible resources, services and global strategies
Quantitative and qualitative analysis of the link between intangible resource management and performance of service operations
Quantitative and qualitative analysis of the role of consumers in servitizacion processes and their impact on business performance.

Papers on related issues not explicitly listed above are also welcome. All submitted manuscripts must follow journal guidelines and be written in Spanish.

References

EGGERT, A.; HOGREVE, J.; ULAGA, W.; MUENKHOFF, E. (2011). Industrial services, product innovations, and firm profitability: a multiple-group latent growth curve analysis. Industrial Marketing Management, 40(2): 661–670.

GIANNAKIS, M. (2011). Management of service supply chains with a service-oriented reference model: the case of management consulting. Supply Chain Management: An International Journal, 16(5): 346-361.

HESKETT, J.L.; SASSER, W.E.; SCHLESINGER, L.A. (1997). The Service Profit Chain: How Leading Companies Link Profit and Growth to Loyalty, Satisfaction, and Value. New York: Simon and Schuster.

LARSSON, R.; BOWEN, D.E. (1989). Organization and customer: managing design and coordination of services. The Academy of Management Review, 14(2): 213-233.

NEELY. A. (2008). Exploring the financial consequences of the servitization of manufacturing. Operations Management Research, 1(2): 103–118.

PARRY, G.; BUSTINZA, O.F.; VENDRELL-HERRERO, F. (2012). Servitisation and value co-production in the UK music industry: an empirical study of consumer attitudes. International Journal of Production Economics, 135(1): 320–332.

VANDERMERWE, S.; RADA, J. (1988). Servitization of business: adding value by adding service. European Management Journal, 6(4): 314–324.

VARGO, S.; LUSCH, R.F. (2008). Service-dominant logic: continuing the evolution. Journal of the Academy of Marketing Science, 36(1): 1–10.

WISE, R.; BAUMGARTNER, P. (1999). Go downstream: the new profit imperative in manufacturing. Harvard Business Review, 77(5): 133–141.

Printed edition of Intangible Capital Vol 8, No. 3 (Special Issue). Qualitative research in social science

2012-12-11T11:12:43+00:00

Content

Editorial

Open science, e-science and the new technologies: Challenges and old problems in qualitative research in the social sciences

Ercilia García-Álvarez,Jordi López Sintas

Articles

Decoding the agenda: An analytical model for manifest and latent knowledge of the public agenda
Jaime Andréu Abela

'Agony aunt, hostage, intruder or friend?'. The multiple personas of the interviewer during fieldwork

Valerie Caven

Voluntary disclosures of intangible assets and legitimization: The production industry of olive oil

Francisca Castilla-Polo

Printed edition of Intangible Capital Vol 8, No. 3, Special Issue: Qualitative research in social science, on Lulu

Until 19th December with a 25% discount

Intangible Capital: Dynamic Journal Issue

2012-06-03T10:45:13+00:00

Intangible Capital aims to facilitate and enhance research and professional career of our authors, implementing a new model of Dynamic Journal Issue designed to reduce the time of publishing those articles that meet the standards of the journal.

Through this system, and always faithful to Open Access policy, Intangible Capital will immediately publish accepted articles in our website, creating a new model of Dynamic Journal Issue, always open to new contributions, and skipping the usual waiting times in traditional publication systems. Thus, authors with accepted contributions will promptly see their articles being part of the current Dynamic Journal Issue of Intangible Capital. This system accelerates the impact of authors' contribution and also brings the possibility of referencing the article in future research as soon as it is accepted by our reviewers. Throughout this system we aim to promote the spread of knowledge, making our accepted and validated contributions available even before the issue closing.

Printed edition of Intangible Capital Vol 8, No. 2.

2012-05-14T14:09:05+00:00

Printed edition of Intangible Capital Vol 8, No. 2 on Lulu

Eight years of Intangible Capital: The challenge of its financing

2012-05-03T10:29:11+00:00

In early May it will be eight years since we editing Intangible Capital as an open access journal. We cannot hide our satisfaction for being pioneers in editing open access journals. The result of the efforts made by everyone (editors, reviewers and authors) make us proud. Effort that has allowed us to grow, but without losing the initial values, and specific goals that have marked the journal's editorial line, which distinguish it from other journals in the same area. Among them, we highlight our special orientation toward and attention to new writers and their first investigations or theoretical developments.

Within this growth, we are proud of announce, as we anticipated this year, our partnership with OmniaScience, which will contribute significantly to improving the quality of the journal. This collaboration enables publishers to focus only on scientific aspects, thus gaining a greater ability to cope with the increasing number of manuscripts received.

We are not exempt from the effects of drastic budget cuts in research in our country, widely criticized by the international scientific community. And the journal funding was not an easy issue since its inception. Our effort has focused on maintaining the journal open access under any circumstances, and to achieve the desired income in creative ways. However, for many years we have failed in that creativity, falling editorial costs in publishers’ own pockets.

Given the difficulty of finding private or public funding, most open access journals are opting to follow the author payment system. Obviously it is not the system we like most because it can be considered unfair, since does not take into account the economic situation of each country and researcher. This type of model is most widespread in areas of medicine, where the fees passed to authors are quite high. It is worth mentioning, though, that the vast majority of researchers of these areas have significant public or private resources to fund their research. In this case, the resources of the author payment do not come from the authors' own pockets, but from the public and private financing institutions. In this case, the author payment is grounded on the institutions that provide researchers funding and legitimacy.

But we do not forget that there is another side of the coin. We realize that not all researchers have adequate financial resources to conduct and publish research and that many of them fund it from their own pockets. We can say that from our experience, because for years we have experienced this situation ourselves. And we do not forget also that a unfavourable socio-economic situation in most countries and the exchange rates can make unaffordable a system of fixed fees of payment per article.

Analyzed the pros and cons of an author payment financing model, and considering the funding needs of the journal, we believe that the most fair model is an intermediate author payment system based on free donation. Instead of setting a fixed price per item we will accept donations by authors. From a practical standpoint, submitting articles for review to the journal will remain free, but if the article is accepted we will request a financial donation from the authors, consistent with the economic possibilities of researchers. Therefore donations are accepted from 1.00 € (valid for all articles submitted subsequent to April 30th.). Finally, responding in advance to possible criticism, we want to make it clear that the scientific and editorial team of the journal will continue working on the same line as it always has, with rigour and effort, irrespective of grants for researchers who wish to publish in Intangible Capital.

Printed edition of Intangible Capital Vol 8, No. 1.

2012-04-30T19:53:25+00:00

Printed edition of Intangible Capital Vol 8, No. 1 on Lulu

You can purchase copies with a 25% discount until 15th May.

Intangible Capital: Report papers and visits in 2011

2012-02-04T09:16:55+00:00

The report of 2011 in the first place we want to thank all the authors’ confidence in Intangible Capital and the excellent work done by the Editorial Board and all the reviewers...

https://www.omniascience.com/?p=616&lang=en

Printed edition of Intangible Capital Vol 7, No. 2.

2011-11-12T22:05:38+00:00

Printed edition of Intangible Capital Vol 7, No. 2 on Lulu

2010 SJR & Scopus Index

2011-06-27T08:59:14+00:00

SJR & Scopus has published 2010 impact factor. Authors who are interested can visit the web page https://www.scimagojr.com/index.php and https://www.scopus.com/

Regular Issue (Vol. 7 - No. 2)

2011-04-21T15:50:08+00:00

Next regular issue: October 2011

HTML format

2011-04-21T15:48:25+00:00

Now all the papers available in HTML format

Intangible Capital has been indexed in the scientific database CARHUS PLUS+

2011-04-15T12:22:12+00:00

From 2011 IC has been included in the database CARHUS PLUS+.

Intangible Capital has been indexed in the scientific database MIAR

2011-03-11T08:42:14+00:00

From 2011 Intangible Capital has been included in the database MIAR.

Special Issue: Qualitative Research in Social Sciences

2011-02-18T17:31:40+00:00

Special Issue on: Qualitative Research in Social Sciences

Area/Field: Social Sciences

Guest Editor

Name: Ercilia García-Álvarez
Affiliation: Universitat Rovira I Virgili de Tarragona
E-mail: mariaercilia.garcia@urv.cat

Name: Jordi López-Sintas
Affiliation: Universitat Autònoma de Barcelona
E-mail: jordi.lopez@uab.es

Languages: English, Castellano, Català

Description about the Special Issue:

Qualitative research traditions (e.g. discourse analysis, ethnography, grounded theory, mix methods, thematic analysis, case analysis, interpretative phenomenological analysis…) have a healthy provenance in some disciplines of social science and the arts, but have been neglected in others. The combining of ontologies and epistemologies (positivist, interpretative, postmodern) jointly with research traditions gives rise to both benefits and creative tensions, as well as promotes the debate about the nature of knowledge that qualitative research produces.

The aim of this Special Issue is to provide an international forum within which the disparate array of questions that arise about a pluralistic approach to qualitative research can foster a cross fertilization of research methods in the social sciences. We invite contributions from researchers working with any qualitative research methods that treat social issues in organizational contexts (health, psychology, organization, management, sociology, politics, consumption, education, arts, and humanities). We are interested in submissions that address a range of ontological, epistemological and practical issues in pluralistic qualitative research in the social sciences including, but not limited to, substantive contributions as well as methodological.

Subject Coverage:

Research on social issues in organizational contexts (health, psychology, organization, management, sociology, politics, consumption, education, arts, and humanities) framed in any of the qualitative traditions of enquiry

Authors’ guideline:

Authors should follow the guidelines of the Intangible Capital. The normal refereeing standards will apply. Our intention is to engage in a constructive dialogue with authors so that the final product will reflect the highest standards for research work in the topic of this special issue. The guest editors will be happy to answer any questions from potential authors. Authors can find more information in:
https://www.intangiblecapital.org/index.php/ic/about/submissions#authorGuidelines

Important Dates:

Deadline for submission of manuscripts: October 1, 2011

Acceptance/rejection notification: January 31, 2012

Revised manuscripts due: May 31, 2012

Publication Special Issue: December 2012

2009 Impact Factor

2010-12-19T09:55:05+00:00

IN-RECS has published impact factor of Spanish journals in social sciences 2009. Authors who are interested can visit the web page IN-RECS.

Impact Factor (2009): 0.160

Subject Category (Quartile): Economy (Q1), Psychology (Q3), Education (Q2).

Regular Issue (Vol. 7 - No. 1)

2010-11-27T10:10:31+00:00

Next regular issue: March 2011

Intangible Capital: Announcements

News: Update of Author Guidelines and Submission Template

Updated Manuscript Template

Adoption of APA 7th Edition Referencing Style

New Mandatory Transparency Statements

News: New Focus and Scope of Intangible Capital

Focus and Scope

News: New editor-in-chief

Special Issue: Printed edition of Intangible Capital Vol 16, No. 2 (2020) - VIII ACCID and APC Congress

Table of Contents

EDITORIAL

ARTICLES

Special Issue: Printed edition of Intangible Capital Vol 15, No. 2 (2019)

Table of Contents

EDITORIAL

ARTICLES

Regular issue: Printed edition of Intangible Capital Vol 15, No. 1 (2019)

Table of Contents

ARTICLES

News: VIII Congrés Català de Comptabilitat i Direcció (ACCID)

News: Author survey results 2018

Regular issue: Printed edition of Intangible Capital Vol 14, No. 4 (2018)

Table of Contents

ARTICLES

News: DORA declaration

Regular issue: Printed edition of Intangible Capital Vol 14, No. 3 (2018)

Table of Contents

ARTICLES

New index: Norwegian Centre for Reseach Data (NPI)

Regular issue: Printed edition of Intangible Capital Vol 14, No. 2 (2018)

Table of Contents

ARTICLES

Special Issue: Printed edition of Intangible Capital Vol 14, No. 1 (2018)

Table of Contents

EDITORIAL

ARTICLES

News: Author survey results 2017

Regular issue: Printed edition of Intangible Capital Vol 13, No. 5 (2017)

Table of Contents

ARTICLES

Special Issue: Printed edition of Intangible Capital Vol 13, No. 4 (2017)

Table of Contents

EDITORIAL

ARTICLES

Regular issue: Printed edition of Intangible Capital Vol 13, No. 3 (2017)

Table of Contents

ARTICLES

Regular issue: Printed edition of Intangible Capital Vol 13, No. 2 (2017)

Table of Contents

ARTICLES

News: VII Congrés Català de Comptabilitat i Direcció (ACCID)

News: Author survey results 2016

Special Issue: Printed edition of Intangible Capital Vol 13, No. 1

Table of Contents

EDITORIAL

ARTICLES

News: Publications in English

Regular issue: Printed edition of Intangible Capital Vol 12, No. 5

Table of Contents

Regular issue: Printed edition of Intangible Capital Vol 12, No. 4

Table of Contents

ARTICLES

News: SJR (2015) results of Intangible Capital

Special Issue: VII Congreso Iberoamericano de Economía del Deporte (CIED VII)

Table of Contents

EDITORIAL

ARTICLES

Regular issue: Printed edition of Intangible Capital Vol 12, No. 2

News: Journal Scholar Metrics

News: New image and format

New index: REDIB

News: Author survey results 2015

Special Issue: VII Congreso iberoamericano de economía del deporte

New index: Intangible Capital indexed in ESCI (Thomson Reuters)

Special Issue: Printed edition of Intangible Capital Vol 12, No. 1 (2016) - VI Congrés Català de Comptabilitat i Direcció

Vol 12, No 1 (2016): VI Congrés Català de Comptabilitat i Direcció

Table of Contents

ARTICLES

Special Issue: Printed edition of Intangible Capital Vol 11, No. 4 (Special Issue). Business, Economics and eLearning (UOC)

Special Issue: Printed edition of Intangible Capital Vol 11, No. 3 (Special Issue). De la innovación escolar a la transformación educativa: Teoría y práctica