Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises

Purpose: The purpose of this paper is to present a framework for intellectual capital (IC) disclosure in cross-cultural E-tourism which includes identifying key success factors, as well as selecting indicators in operational level. Design/methodology/approach: The method described in this paper invo...

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Main Authors: Xuelian Liu, Nopasit Chakpitak, Pitipong Yodmongkol, Shuang Cang
Format: Journal
Published: 2018
Online Access:https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84897941979&origin=inward
http://cmuir.cmu.ac.th/jspui/handle/6653943832/45458
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Institution: Chiang Mai University
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spelling th-cmuir.6653943832-454582018-01-24T06:10:45Z Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises Xuelian Liu Nopasit Chakpitak Pitipong Yodmongkol Shuang Cang Purpose: The purpose of this paper is to present a framework for intellectual capital (IC) disclosure in cross-cultural E-tourism which includes identifying key success factors, as well as selecting indicators in operational level. Design/methodology/approach: The method described in this paper involves IC process model initiating from strategy formulation, following key success factors analyst by using a detailed interpretative structural model (ISM) instrument, and the indicators selection employing Delphi approach. The paper explicates methodological decisions associated with cross-cultural E-tourism context: selecting the appropriate specialists panel; the approach to data collection; and selecting the measurable indicators. Findings: This paper proposes three critical components of the framework: key success factors that based on an organization's strategies and contexts; indicators that measure and monitor the value of IC; an IC model that can help cross-cultural E-tourism enterprise improve management effectively. Originality/value: This paper extends the methodology developed previously to examine IC information in tourism enterprise. The paper introduces an alternative methodological paradigm to the study of IC measurement framework by employing the ISM. This exploratory study employs IC process model to build up cross-cultural E-tourism IC model, which is a start point for the value and performance research of this kind of enterprise. © Emerald Group Publishing Limited. 2018-01-24T06:10:45Z 2018-01-24T06:10:45Z 2014-01-01 Journal 14691930 2-s2.0-84897941979 10.1108/JIC-06-2013-0065 https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84897941979&origin=inward http://cmuir.cmu.ac.th/jspui/handle/6653943832/45458
institution Chiang Mai University
building Chiang Mai University Library
country Thailand
collection CMU Intellectual Repository
description Purpose: The purpose of this paper is to present a framework for intellectual capital (IC) disclosure in cross-cultural E-tourism which includes identifying key success factors, as well as selecting indicators in operational level. Design/methodology/approach: The method described in this paper involves IC process model initiating from strategy formulation, following key success factors analyst by using a detailed interpretative structural model (ISM) instrument, and the indicators selection employing Delphi approach. The paper explicates methodological decisions associated with cross-cultural E-tourism context: selecting the appropriate specialists panel; the approach to data collection; and selecting the measurable indicators. Findings: This paper proposes three critical components of the framework: key success factors that based on an organization's strategies and contexts; indicators that measure and monitor the value of IC; an IC model that can help cross-cultural E-tourism enterprise improve management effectively. Originality/value: This paper extends the methodology developed previously to examine IC information in tourism enterprise. The paper introduces an alternative methodological paradigm to the study of IC measurement framework by employing the ISM. This exploratory study employs IC process model to build up cross-cultural E-tourism IC model, which is a start point for the value and performance research of this kind of enterprise. © Emerald Group Publishing Limited.
format Journal
author Xuelian Liu
Nopasit Chakpitak
Pitipong Yodmongkol
Shuang Cang
spellingShingle Xuelian Liu
Nopasit Chakpitak
Pitipong Yodmongkol
Shuang Cang
Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises
author_facet Xuelian Liu
Nopasit Chakpitak
Pitipong Yodmongkol
Shuang Cang
author_sort Xuelian Liu
title Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises
title_short Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises
title_full Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises
title_fullStr Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises
title_full_unstemmed Analysis of intellectual capital disclosure in cross-cultural E-tourism enterprises
title_sort analysis of intellectual capital disclosure in cross-cultural e-tourism enterprises
publishDate 2018
url https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84897941979&origin=inward
http://cmuir.cmu.ac.th/jspui/handle/6653943832/45458
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