The importance of intellectual capital and its effect on performance measurement systems

Abstract

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The Impact of Intellectual Capital on Firm Financial Performance by Moderating of Dynamic Capability

“…According to Usoff et al (2002), high IC firms are normally large in size, and one of the ways to determine size is by looking at the number of employees. Also, based on Sofian (2005), the companies which are expected to have high IC were chosen among the technology sector (mainly rich in HC and SC because of high investment in employee's education and skills, and R&D activities), consumer products sector (mainly rich in RC because of high investment in customer and suppliers relationships), trading and service sector (mainly rich in HC and RC because of high investment in employee's education and skills, and customer and suppliers relationships), and industrial products (mainly rich in HC and SC because of high investment in employee's education and skills, and R&D activities).…”

Intellectual Capital Efficiency and Firm’s Performance: Study on Malaysian Financial Sectors

“…In addition to the issue of the development of measurement models that best explain the invisible or hidden values of firms, various attempts have been made by companies and countries to develop an intellectual capital disclosure framework to reflect values unexplained by traditional accounting. On the other hand, it is not clear whether certain types of firms are more likely to focus on managing intellectual capital or not, or if they do, do they view intellectual capital as a mission-critical resource and attempt to manage it accordingly (Usoff, Thibodeau , and Burnaby, 2002). Therefore this study is trying to investigate the intellectual capital efficiencies among companies under financial sectors particularly in the banking, insurance and brokerage firm in Malaysia.…”

Abordagens de avaliação de ativos intangíveis: uma revisão da literatura

“…Essas abordagens auxiliam a medir o sucesso das operações dos negócios ao longo do tempo (Usoff, Thibodeau & Burnaby, 2002).…”