000121357 001__ 121357
000121357 005__ 20250403144231.0
000121357 0247_ $$2doi$$a10.1080/09537325.2022.2106206
000121357 0248_ $$2sideral$$a130124
000121357 037__ $$aART-2024-130124
000121357 041__ $$aeng
000121357 100__ $$0(orcid)0000-0002-7105-4618$$aPortillo-Tarragona, Pilar$$uUniversidad de Zaragoza
000121357 245__ $$a‘Circular patents’ and dynamic capabilities: new insights for patenting in a circular economy
000121357 260__ $$c2024
000121357 5060_ $$aAccess copy available to the general public$$fUnrestricted
000121357 5203_ $$aThis study investigates the intangible assets related to the circular economy, defined as ‘circular patents’, that are classified and measured to be bundled into the innovation capabilities of a firm. The impact of a business’s capabilities on its level of circular patent activism is empirically analysed in this study in a theoretical framework of dynamic capabilities. To this end, a model of the cause-and-effect relationship between the circular patents held by firms and their capabilities is designed using partial least squares structural equation modelling (PLS-SEM) and is tested using a sample of 120, 406 patents in 2216 Spanish companies. In this analysis, patents that can foster the sharing economy and the circular economy in sensu latu are also considered circular patents, in addition to waste patents and other green patents, offering an enhanced measurement of the intangible assets related to the circular economy. Based on these results, this study provides new insight of how accounting can enable or constrain the transition to a circular economy business model through the measurement and valuation of related intangible assets and the specific business’ capabilities in an environmental management framework. © 2022 Informa UK Limited, trading as Taylor & Francis Group.
000121357 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000121357 590__ $$a3.4$$b2022
000121357 592__ $$a0.774$$b2022
000121357 591__ $$aMANAGEMENT$$b153 / 227 = 0.674$$c2022$$dQ3$$eT3
000121357 593__ $$aStrategy and Management$$c2022$$dQ2
000121357 593__ $$aManagement Science and Operations Research$$c2022$$dQ2
000121357 594__ $$a7.1$$b2022
000121357 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000121357 700__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, Sabina$$uUniversidad de Zaragoza
000121357 700__ $$0(orcid)0000-0003-2827-3628$$aMarín-Vinuesa, Luz María
000121357 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000121357 773__ $$g36, 7 (2024), 1571-1586$$pTechnol. anal. strateg. manag.$$tTECHNOLOGY ANALYSIS & STRATEGIC MANAGEMENT$$x0953-7325
000121357 8564_ $$s471892$$uhttps://zaguan.unizar.es/record/121357/files/texto_completo.pdf$$yPostprint
000121357 8564_ $$s1734858$$uhttps://zaguan.unizar.es/record/121357/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000121357 909CO $$ooai:zaguan.unizar.es:121357$$particulos$$pdriver
000121357 951__ $$a2025-04-03-14:39:52
000121357 980__ $$aARTICLE