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A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies

knowledge and information are prime commodities in today’s ‘knowledge-economy’ where economic enterprises are increasingly knowledge-based and technologically-driven. Knowledge firms have a large proportion of their investment in intangible assets, and this poses a real challenge both...

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Main Authors: Sofian, Saudah, Mike, E. Tayles, Richard, H. Pike
Format: Book Section
Language:English
Published: Penerbit UTM 2008
Subjects:
HD28 Management. Industrial Management
Online Access:http://eprints.utm.my/id/eprint/16752/1/SaudahSofian2009_IntellectualCapitalManagementAccountingPractices.pdf
http://eprints.utm.my/id/eprint/16752/
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spelling my.utm.167522017-08-14T07:48:25Z http://eprints.utm.my/id/eprint/16752/ A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies Sofian, Saudah Mike, E. Tayles Richard, H. Pike HD28 Management. Industrial Management knowledge and information are prime commodities in today’s ‘knowledge-economy’ where economic enterprises are increasingly knowledge-based and technologically-driven. Knowledge firms have a large proportion of their investment in intangible assets, and this poses a real challenge both for financial and managerial accounting that traditionally have not adequately reflected the investment and performance of intangibles in financial statements. increasingly, however, it is being recognised that intangible assets and intellectual capital (IC) are the keys to attaining competitive advantage for knowledge firms (Segelod, 1998), especially in the world’s liberalised economy. knowledge-based assets are the foundation for success in the 21 st century. Wiig (1997) argues that knowledge and IC play a fundamental role within modern enterprises, many leading organisations, such as Skandia Insurance and Ernst &Young, have successfully managed knowledge and IC. Klein and Prusak (1994) define IC as “packaged useful knowledge”. Sullivan (2000) suggests that IC basically constitutes knowledge, lore, ideas, and innovations. Penerbit UTM 2008 Book Section PeerReviewed application/pdf en http://eprints.utm.my/id/eprint/16752/1/SaudahSofian2009_IntellectualCapitalManagementAccountingPractices.pdf Sofian, Saudah and Mike, E. Tayles and Richard, H. Pike (2008) A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies. In: Reflecting on Accounting Research Issues. Penerbit UTM , Johor, pp. 52-76. ISBN 978-963-52-0720-4
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 HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Sofian, Saudah
Mike, E. Tayles
Richard, H. Pike
A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies
description knowledge and information are prime commodities in today’s ‘knowledge-economy’ where economic enterprises are increasingly knowledge-based and technologically-driven. Knowledge firms have a large proportion of their investment in intangible assets, and this poses a real challenge both for financial and managerial accounting that traditionally have not adequately reflected the investment and performance of intangibles in financial statements. increasingly, however, it is being recognised that intangible assets and intellectual capital (IC) are the keys to attaining competitive advantage for knowledge firms (Segelod, 1998), especially in the world’s liberalised economy. knowledge-based assets are the foundation for success in the 21 st century. Wiig (1997) argues that knowledge and IC play a fundamental role within modern enterprises, many leading organisations, such as Skandia Insurance and Ernst &Young, have successfully managed knowledge and IC. Klein and Prusak (1994) define IC as “packaged useful knowledge”. Sullivan (2000) suggests that IC basically constitutes knowledge, lore, ideas, and innovations.
format Book Section
author Sofian, Saudah
Mike, E. Tayles
Richard, H. Pike
author_facet Sofian, Saudah
Mike, E. Tayles
Richard, H. Pike
author_sort Sofian, Saudah
title A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies
title_short A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies
title_full A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies
title_fullStr A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies
title_full_unstemmed A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies
title_sort study on intellectual capital, management accounting practices and corporate performance in six large malaysian companies
publisher Penerbit UTM
publishDate 2008
url http://eprints.utm.my/id/eprint/16752/1/SaudahSofian2009_IntellectualCapitalManagementAccountingPractices.pdf
http://eprints.utm.my/id/eprint/16752/
_version_ 1643646650734870528
score 13.211869

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