Indigenous literature suggests Māori businesses are distinct within Aotearoa New Zealand, due to facing unique challenges and having different operating preferences. It could also be argued that Māori and non-Māori enterprises in the private, public and not-for-profit sectors are identical as a function of operating in similar markets. However, there is a paucity of empirical evidence, and the present article rectifies this with a study of 230 Aotearoa enterprises, including 24 Māori. We test differences and find Māori enterprises report higher cultural capital, which relates to employees' knowledge and skills towards working with and respecting cultural values. However, we find no differences across human capital, relational capital, entrepreneurial culture, and organisational performance. The findings suggest that apart from a culturally specific factor, Māori and non-Māori enterprises appear to be similarly enabled, which provides a useful benchmark for understanding Māori business. We discuss the implications for research.

Recent studies have increasingly suggested leadership as a major antecedent to corporate social responsibility (CSR), empirical studies, which investigated the influence of various leadership aspects such as style and ethics on CSR and unraveled the mechanism through which leadership exerts its impact on CSR were restricted. Thus, the purpose of this research was to study the relationship between CEO ethical leadership and CSR by focusing on the mediating role of ethical culture and the intellectual capital facets (human capital and social capital) of the organization. Data for current research were collected through personally administered questionnaire through survey. Based on a sample of 250 respondents, the current study instituted that CEO ethical leadership positively affected CSR. Intellectual capital facets (human and social) and organizational ethical culture were observed to have a mediating effect on CEO ethical leadership and CSR relationship. Practical implications of the results are also given in the current study. Moreover, study limitations and directions for future study have also been presented.

The aim of this paper is to analyze the impact of different organizational enablers – i.e. ‘structural capital’ – on the ideation stage of innovation processes from an ‘intellectual capital’ (IC) perspective. Considering company size as one of the most relevant contingent variables as regards organizational conditions, the moderator role of this variable is also examined. To gather information about the variables under study, a questionnaire has been designed and addressed to the CEOs of a set of 142 Spanish manufacturing firms with more than 50 employees and which carry out R&D activities. Structural equation modelling (SEM) based on partial least squares (PLS) has then been applied in order to test the hypotheses drawn from the research. The results obtained show the organizational components which exert the greatest impact on the ideation phase and, therefore, the priority aspects to work on, in order to enhance this particular dimension of the innovation capability.

The paper contributes to debates on non-profit strategy, first by arguing that intellectual capital (IC) can be utilised as a non-profit strategic management conceptual framework and second by highlighting nuances in the meaning and significance of IC. In responding to the public management agendas of government, non-profit organisations (NPOs) have had to commercialise their strategies. On the basis of data from in-depth interviews with 35 senior non-profit managers across 22 large Australian social service non-profit organisations (SSNPOs), the analysis confirms that IC assists SSNPOs in managing the social–commercial divide, but that managers' understandings of the IC concept are often different to those contained in the IC literature. IC scholars suggest that IC is synergetic with its components being inter-dependent. The managers perceived that very few inter-relationships existed between IC components. Implications of the theory—practice divide for non-profit strategy are discussed. Research limitations and future research direction are presented in the paper.

The ‘national environment’, which includes belief and value systems, shapes the way individuals, groups and organisations perceive the world around them and determines how they react to ongoing changes. This paper analyses the role of different context's effects on intellectual capital by means of an empirical investigation of 112 Small to Medium sized Enterprises (SMEs) in the Spanish and Moroccan telecommunication industries. Within the investigation, repeated ANOVA were used, which were validated by factor analysis. Results support that Spanish SMEs are more positively associated with higher levels of human, structural and relational capital. The meaningful differences are clearly found in the ‘structural capital’. Our findings open avenues for further research to explore how governments can facilitate learning and unlearning environments in SME communities. These findings have important implications for general intellectual capital theories, as they suggest that there is no guarantee that intellectual capital theories developed within the cultural context of one particular country can be applied in another with good effect. National contexts provide the environment for learning, which in turn may have the effect of adequately improving intellectual capital.