Abstract
This study aims to explore whether and how HR practices aimed at improving female
involvement in the workplace along the employee life cycle affect the firm’s intellectual capital.
In doing so, we take a nuanced perspective that disentangles the Value-Added Intellectual
Capital (VAIC) into its three dimensions of human capital efficiency (HCE), structural capital
efficiency (SCE), and capital employed efficiency (CEE). We built a dataset of 70 firm/year
observations of Italian listed firms ranked in the Top45 list of Stoxx Italy 45 ESG-X as of March
2020. Based on this, we run Tobit regression analyses to assess the impact of three areas of HR
practices in terms of female involvement, i.e. recruitment, development and training, and
retention, on the three dimensions of the VAIC. Results indicate that female-sensitive HR
practices related to recruitment positively affect structural capital efficiency, while
development and training are negatively associated with capital employed efficiency. This
study offers several implications to managers, in terms of encouraging the adoption of a female
orientation in their HR practices along the entire employee life cycle. Managers should also be
aware that various HR practices have different time manifestations on the drivers of intellectual
capital. This paper contributes to the ongoing debate on the connections between diversity
management and intellectual capital by disentangling the various dimensions of the VAIC and
separately assessing the impact of different HR practices along the employee life cycle
Original language | English |
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Title of host publication | Current Issues in Business and Economic Studies |
Pages | 34 |
Number of pages | 1 |
Publication status | Published - 2023 |
Event | CIBES Conference - Istanbul, Turkey Duration: 16 Mar 2023 → 18 Mar 2023 |
Conference
Conference | CIBES Conference |
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City | Istanbul, Turkey |
Period | 16/3/23 → 18/3/23 |
Keywords
- Female involvement
- HR practices
- Intellectual capital
- VAIC