Articlehybrid2009

Intellectual Capital Performance of Pakistani Listed Corporate Sector

Muhammad Makki · Suleman Aziz Lodhi · Rashid Rahman

31 citations0/0 files storedInternational Journal of Business and Management

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Performance of Intellectual Capital (IC) in an enterprise is becoming a critical success factor. The paper measures, evaluates and ranks the IC performance of the second largest stock exchange of Pakistan, the Lahore Stock Exchange index companies (LSE-25). It uses popular IC model, Value Added Intellectual Coefficient (VAICTM) developed by Ante Pulic in 1998. Six-year data of LSE-25 was obtained from audited financial reports to calculate human capital, structural capital and capital employed efficiency of companies related to different industrial sectors. Findings indicate that oil & gas, chemical and cement sectors show top performance; banking sector shows average performance; and public sector companies show least performance. The study is a pioneering attempt to measure the IC performance in Pakistan using cross sectional data.

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References

1998Intellectual capital: The new wealth of organizations 1998Intellectual capital: an exploratory study that develops measures and models 1987Relevance Lost: The Rise and Fall of Management Accounting 1997Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets 2000Intellectual capital and business performance in Malaysian industries 2000VAIC™ an accounting tool for IC management 2004Intellectual capital – does it create or destroy value?

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