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Impact of intellectual capital on organisational performance

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

Purpose The purpose of this paper, which is written in two parts, is to investigate empirically if intellectual capital (IC) has an impact on the financial aspects of organisational performance as well as attempting to identify the IC components that may be the drivers for the leading financial indicators of listed companies. The study sought evidence from the companies of the Hong Kong Stock Exchange. Design/methodology/approach Using data of all the constituent companies of the Hang Seng Index of the Hong Kong Stock Exchange from 2001 to 2005 and the VAIC™ methodology used in the measurement of IC by Pulic, regression models were constructed to examine the relationships between IC and the selected financial performance measures of these companies. Part 1 of the paper first explores a working definition of IC as well as appraising some of the methods in IC measurement. After advocating the use of VAIC™ and reviewing the relevant prior studies, research hypotheses are developed for this study. Part 1 of the paper concludes with a discussion of the research method and regression models used in investigating the hypotheses. Findings The results of the analysis is presented in Part 2 of the paper, which examines the association between IC, as measured by VAIC™, and the four measures of financial performance in the sample companies surveyed in Hong Kong. Part 1 of the paper develops the hypotheses for the study and establishes the research method used to investigate these hypotheses. Originality/value It is believed that this is the first study conducted in Hong Kong involving the use of VAIC™ for the measurement of IC. It not only contributes to the knowledge of IC research, but adds to the existing literature of the progress of IC development in relation to financial performance in companies internationally.

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References

1991Firm Resources and Sustained Competitive Advantage 2004Firm resources and sustained competitive advantage 1998The Knowledge-Creating Company 1992The balanced scorecard : measures that drive performance 1992The balanced scorecard--measures that drive performance.1998Intellectual capital: The new wealth of organizations 1998Capturing Value from Knowledge Assets: The New Economy, Markets for Know-How, and Intangible Assets 2000Intellectual capital and business performance in Malaysian industries

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2012The effect of intellectual capital on firm performance: an investigation of Iran insurance companies 2020The Impact of Intellectual Capital on Firm Performance: A Modified and Extended VAIC Model 2017Impact of intellectual capital on corporate performance: evidence from the Arab region 2011Interrelationships between intellectual capital and performance 2016The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US

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