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The implications of intellectual capital on performance measurement and corporate performance

The traditional performance measures fail to capture and monitor multiple dimensions of performance; they concentrate almost only on financial aspects of the organizations. Intellectual capital (IC) gives rise to benefits that are hard to quantify, such as management, customer retention, R&D, an...

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Main Authors: Sofian, Saudah, Tayles, Mike, Pike, Richard
Format: Article
Language:English
Published: Fakulti Pengurusan dan Pembangunan Sumber Manusia 2006
Subjects:
H Social Sciences (General)
Online Access:http://eprints.utm.my/id/eprint/1281/1/SaudahSofian2006_TheImplicationsofIntellectualCapital.pdf
http://eprints.utm.my/id/eprint/1281/
http://www.fppsm.utm.my/download/cat_view/13-jurnal-kemanusiaan/23-bil-08-dis-2006.html
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spelling my.utm.12812010-08-24T06:07:48Z http://eprints.utm.my/id/eprint/1281/ The implications of intellectual capital on performance measurement and corporate performance Sofian, Saudah Tayles, Mike Pike, Richard H Social Sciences (General) The traditional performance measures fail to capture and monitor multiple dimensions of performance; they concentrate almost only on financial aspects of the organizations. Intellectual capital (IC) gives rise to benefits that are hard to quantify, such as management, customer retention, R&D, and innovation. These benefits are not captured by the traditional measures. This suggests that they are not adequate for the current information age, which encompasses new business environment and realities. This paper examines the impact of the degree and form of IC on management accounting practices, specifically, performance measurement and corporate performance. We explore whether firms investing heavily on IC are more likely to emphasise non-financial measures. We also examine whether the degree of IC values in these firms influence their performance. The paper reports the results of a study conducted through a survey in over 100 large companies covering both high and low levels of IC. The study explored both the role of management accounting information and that of the management accountant. Results suggest some evolution in performance measurement approaches due to the impact of IC and they also indicate that IC does influence corporate performance Fakulti Pengurusan dan Pembangunan Sumber Manusia 2006-12 Article PeerReviewed application/pdf en http://eprints.utm.my/id/eprint/1281/1/SaudahSofian2006_TheImplicationsofIntellectualCapital.pdf Sofian, Saudah and Tayles, Mike and Pike, Richard (2006) The implications of intellectual capital on performance measurement and corporate performance. Jurnal kemanusiaan (8). pp. 13-24. ISSN 1675-1930 http://www.fppsm.utm.my/download/cat_view/13-jurnal-kemanusiaan/23-bil-08-dis-2006.html
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Sofian, Saudah
Tayles, Mike
Pike, Richard
The implications of intellectual capital on performance measurement and corporate performance
description The traditional performance measures fail to capture and monitor multiple dimensions of performance; they concentrate almost only on financial aspects of the organizations. Intellectual capital (IC) gives rise to benefits that are hard to quantify, such as management, customer retention, R&D, and innovation. These benefits are not captured by the traditional measures. This suggests that they are not adequate for the current information age, which encompasses new business environment and realities. This paper examines the impact of the degree and form of IC on management accounting practices, specifically, performance measurement and corporate performance. We explore whether firms investing heavily on IC are more likely to emphasise non-financial measures. We also examine whether the degree of IC values in these firms influence their performance. The paper reports the results of a study conducted through a survey in over 100 large companies covering both high and low levels of IC. The study explored both the role of management accounting information and that of the management accountant. Results suggest some evolution in performance measurement approaches due to the impact of IC and they also indicate that IC does influence corporate performance
format Article
author Sofian, Saudah
Tayles, Mike
Pike, Richard
author_facet Sofian, Saudah
Tayles, Mike
Pike, Richard
author_sort Sofian, Saudah
title The implications of intellectual capital on performance measurement and corporate performance
title_short The implications of intellectual capital on performance measurement and corporate performance
title_full The implications of intellectual capital on performance measurement and corporate performance
title_fullStr The implications of intellectual capital on performance measurement and corporate performance
title_full_unstemmed The implications of intellectual capital on performance measurement and corporate performance
title_sort implications of intellectual capital on performance measurement and corporate performance
publisher Fakulti Pengurusan dan Pembangunan Sumber Manusia
publishDate 2006
url http://eprints.utm.my/id/eprint/1281/1/SaudahSofian2006_TheImplicationsofIntellectualCapital.pdf
http://eprints.utm.my/id/eprint/1281/
http://www.fppsm.utm.my/download/cat_view/13-jurnal-kemanusiaan/23-bil-08-dis-2006.html
_version_ 1643643291568177152
score 13.211869

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