LATENT FACTORS OF HUMAN CAPITAL AND BUSINESS PROCESSES OPTIMISATION AS A MEANS OF VALUE CREATION IN BRAZILIAN ORGANISATIONS
Keywords:strategy, decision support, earnings management, organizational sustainability, competitive advantage
This study aims to identify the latent dimensions of human capital and of business process optimisation that affect value creation in organisations. As a method, an exploratory factorial analysis was applied to identify the latent dimensions. The article shows that the correlation between human capital and process optimisation is not noticeable. Moreover, the article reveals the original aggregation of 15 variables in four latent factors by factorial analysis. Finally, it shows a negative correlation between the ‘earnings management’ factor and the other factors; and this confirmation highlights the need to practise a systemic view of organisations.
How to Cite
Andrade, F., Neto, J., & Filho, J. (2023). LATENT FACTORS OF HUMAN CAPITAL AND BUSINESS PROCESSES OPTIMISATION AS A MEANS OF VALUE CREATION IN BRAZILIAN ORGANISATIONS. The South African Journal of Industrial Engineering, 34(1), 72–84. https://doi.org/10.7166/34-1-2835
LicenseAuthors who publish in the Journal agree to the following terms:
- Authors retain copyright and grant the Journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this Journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the Journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this Journal.