The Electronic Journal of Knowledge Management publishes original articles on topics relevant to studying, implementing, measuring and managing knowledge management and intellectual capital.

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Journal Issue
Volume 13 Issue 3, Guest Edited Issue / Oct 2015  pp171‑253

Editor: Dr. Juan-Gabriel Cegarra-Navarro, Dr. David Cegarra-Leiva

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Editorial  pp171‑172

Dr. Juan-Gabriel Cegarra-Navarro, Dr. David Cegarra-Leiva

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Management Challenges in the identification of Organizational Identity and Corporate Reputation as Intangible Assets  pp173‑184

Eduardo Bueno, Mónica Longo-Somoza, Raquel García-Revilla, Ramona - Diana Leon

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Exploring the role of social media in knowledge sharing  pp185‑197

Zoltán Gaál, Lajos Szabó, Nóra Obermayer-Kovács, Anikó Csepregi

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Intellectual Capital in Manufacturing and Service Firms of the Dominican Republic: An Exploratory Approach  pp198‑208

Victor Gómez-Valenzuela

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Human Capital and Creation of Reputation and Financial Performance  pp209‑218

Isabel Olmedo-Cifuentes, Inocencia Martínez-León

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Abstract: The aim of this paper is to show how managing human capital companies are able to enhance their corporate reputation and financial performance. In particular, this preliminary study analyses the impact of human capital on reputation perceived by employees and financial performance (by means of the return on capital employed ‑ROCE‑). Using a database of Spanish audit sector and applying an exploratory and confirmatory factor analyses, three factors of human capital are obtained (Staff Quality, Staff Management and Staff Results) which have been related to the dimensions of employees views of reputation and ROCE through a path analysis. The results reveal that staff quality (firms with creative employees, who perform their best and think act ions through, and where there is no trouble if individuals left) has a significant and positive influence on all the dimensions of reputation. Staff management (firms with clear recruitment and succession training programs, upgrade employees skills and employees who give their all) has a significant and positive impact on resource management, ethics and media reputation. Staff results (employees are satisfied and they do not have to bring down to others level) have a positive and significant effect on business leadership, resource management, ethics and media reputation. No significant effects are found in when human capital factors and financial performance are linked as a consequence of the financial crisis. We also obtained unexpected results in the impact of reputation perceived by employees on financial performance. In any case, a practical implication for these results is that service companies which manage adequately their human capital can increase the employee views of corporate reputation , having the factor Staff Quality a double significant and positive influence on reputation than other two factors. 


Keywords: Keywords: human capital factors, corporate reputation, financial performance, Spanish audit firms.


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Thomas Pikettys Capital in the 21st Century … An Intellectual Capital Perspective  pp219‑227

Eduardo Tomé, Natalia Khazieva

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Networking Intellectual Capital towards Competitiveness: An Insight into the European Higher Education Institutions  pp228‑239

Elena-Mădălina Vătămănescu, Diana-Luiza Dumitriu, Andreia Gabriela Andrei, Cristina Leovaridis

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The Mediating Effects of Trustworthiness on Social‑Cognitive Factors and Knowledge Sharing in a Large Professional Service Firm  pp240‑253

Max Evans, Anthony Wensley, Ilja Frissen

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