Comparative justification on intellectual capital

Seetharaman, A.; Low, Kevin Lock Teng; Saravanan, A.S.

doi:10.1108/14691930410566997

Cited by 85 publications

(69 citation statements)

References 10 publications

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“…IC cannot be evaluated on these components alone. SC transforms employees' knowledge and that in relations into explicit knowledge for the company and provides permanence to the firm (Akpınar, 2003;García-Álvarez, Mariz-Pérez & Álvarez, 2011;Seetharaman, Low & Saravanan, 2004).…”

Section: Structural Capitalmentioning

confidence: 99%

Effects of intellectual capital on qualitative and quantitative performance: Evidence from Turkey

Özer

Ergün

Yilmaz

2015

S. Afr. j. econ. manag. sci.

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Intellectual capital is among the new, advanced management notions developed to overcome the inadequacy of previous administrations, to adapt to new situations and forge ahead of the competition. Intellectual capital means the information, experience and skills that offer advantage in competition and reveal the values existing within the structure of an enterprise. These values also exist in the relationship between the enterprise and the environment and with the employees. Although some research studies on intellectual capital (IC) have been conducted, to date no research has been carried out on the effects of IC on qualitative and quantitative organizational performance. For this reason, IC and its effects on firm performance (both qualitative and quantitative) were evaluated in this study. Following the evaluation of the intellectual capital and its sub-elements, the differentiation of the sub-elements is made. Then the reliability and validity of these sub-factors are calculated. The intellectual capital model has been tested by the structural equality model (SEM). According to research results, IC explains 92 per cent of a firm's performance. The effect of IC on qualitative performance is 0,84, while on quantitative performance it is 0,72. RC impresses qualitative performance with coefficient 0,94, quantitative performance with coefficient 0,60; HC impresses qualitative performance with coefficient 0,92, quantitative performance with coefficient 0,54 less; SC impresses qualitative performance with coefficient 0,90, quantitative performance with coefficient 0,53. According to the results of the research, IC affects both the qualitative and the quantitative performance of firms by supplying extensive knowledge to the managers.

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Section: Structural Capitalmentioning

confidence: 99%

Effects of intellectual capital on qualitative and quantitative performance: Evidence from Turkey

Özer

Ergün

Yilmaz

2015

S. Afr. j. econ. manag. sci.

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“…These are defined as follows: Human capital (HC): According to Marr (), whose perspective is based on human resources, IC refers to the capabilities, knowledge, education and attitudes of employees. Additional aspects included by other authors are creativity, experience, training, talent and skills (Bontis, ; Kaplan & Norton, ; Seetharaman, Low & Saravanan, ; Youndt, Subramaniam & Snell, ). Roos et al.…”

Section: Literature Reviewmentioning

confidence: 99%

Managing Intellectual Capital in Italian Manufacturing SMEs

Crema

Verbano

2014

Creat Innov Manage

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The purpose of the paper is to provide an operative framework to measure intellectual capital (IC) in SMEs and to apply it to the Italian manufacturing context. A second aim is to profile the level and the structure of IC in these firms, identifying different clusters with diverse IC profile and analysing the impact of IC on firm performance. A survey was conducted in the Italian manufacturing context. After a descriptive analysis revealing the level of IC components, cluster analysis was executed for IC profiling, while multiple linear regression models were developed to analyse the relationship between IC and firm performance. A heterogeneous IC structure emerged and three clusters were obtained and described. A positive relationship between IC components and firm performance was demonstrated. This research contributes to measuring IC in manufacturing SMEs by providing an operative integrated framework, to understand its structure and level and its effect on firm success. Managers of SMEs can draw guidelines for IC evaluation to develop internal auditing systems, to communicate adequately IC value to any stakeholders and to support decisions in managing their IC, thereby maximizing firm performance.

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“…External structure includes relations with customers and suppliers, brand, and company reputation. A similar concept is used when categorizing IC into HC, SC, and relational capital (Bontis, 2001;MERITUM, 2002;Seetharaman et al, 2004). Pulic (1998) analyzed IC from the perspective of its contribution to creating added value.…”

Section: Literature Reviewmentioning

confidence: 99%

Intellectual Capital and Financial Performance in Serbia

Janošević

Dženopoljac

Bontis

2013

Knowl Process Manag

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Purpose This research paper explores the impact of intellectual capital (IC) and its various components on financial performance of 100 Serbian companies within the real sector (which includes all companies in the Serbian economy not including banking and insurance). Design/methodology/approach The performance measures used were net profit, operating revenues, operating profit, return on equity (ROE), and return on assets (ROA), whereas IC efficiency was measured using value added intellectual coefficient (VAIC). A multiple‐regression model was used to assess the relationship among individual components of VAIC and financial performance. Findings Net profit, operating revenue, and operating profit are not the consequence of the efficient use of IC in Serbian companies. On the other hand, human and structural capital affect ROE and ROA, whereas physical capital influences ROE. Research limitations/implications VAIC is an accounting measure of performance and therefore does not provide an adequate framework for analyzing synergy between human, structural, and physical capital. In addition, the model fails to offer adequate analysis for those companies that have negative values for equity and operating profit. Practical implications The presented results are especially useful for further research regarding the role and significance of IC for Serbian companies. By focusing on adequate IC management and use, the Serbian economy's competitiveness level would increase. Originality/value This paper is original as no previous empirical work on IC and its effects on financial performance have been carried out among Serbian companies in the real sector. Copyright © 2013 John Wiley & Sons, Ltd.

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Comparative justification on intellectual capital

Cited by 85 publications

References 10 publications

Effects of intellectual capital on qualitative and quantitative performance: Evidence from Turkey

Effects of intellectual capital on qualitative and quantitative performance: Evidence from Turkey

Managing Intellectual Capital in Italian Manufacturing SMEs

Intellectual Capital and Financial Performance in Serbia

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