Intellectual Capital Accounting And Its Impact On Organizational Financial Performance

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Intellectual Capital Accounting and Its Impact on Organizational Financial Performance

Author : Payam Mojtahedi
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Intellectual Capital Accounting and Its Impact on Organizational Financial Performance by : Payam Mojtahedi

Download or read book Intellectual Capital Accounting and Its Impact on Organizational Financial Performance written by Payam Mojtahedi and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Today intellectual capital (IC) is most important intangible asset and reporting of its information has influenced on transparency of managements accountability. The purpose of this study is to explore the relationship between intellectual capitals and financial performance in 150 Malaysian firms over the period 2000-2011, base on the concept of value added intellectual capital has been calculated. To determine financial performance three proxies have been used, earning per share (EPS) Return of capital equity (ROCE) and growth of annual sales (GS). Intellectual capital (human capital, relational capital and structural capital) have been calculated and analyzed. The technique of multiple regressions and panel data analysis has been used to predict the impact of IC on financial performance. Findings from the empirical analysis indicate that the relationships between intellectual capital and financial performance of Malaysian companies (profitability, and Growth in sales) are positive, significant and informative. The empirical findings suggest that exact managing and reporting of intellectual capital assets will create value to the organization.

Intellectual Capital in Organizations

Author : Patricia Ordoñez de Pablos
Publisher : Routledge
ISBN 13 : 131781472X
Total Pages : 280 pages
Book Rating : 4.3/5 (178 download)

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Book Synopsis Intellectual Capital in Organizations by : Patricia Ordoñez de Pablos

Download or read book Intellectual Capital in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.

Intellectual Capital and Public Sector Performance

Author : Kardina Kamaruddin
Publisher : Emerald Group Publishing
ISBN 13 : 1783501693
Total Pages : 231 pages
Book Rating : 4.7/5 (835 download)

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Book Synopsis Intellectual Capital and Public Sector Performance by : Kardina Kamaruddin

Download or read book Intellectual Capital and Public Sector Performance written by Kardina Kamaruddin and published by Emerald Group Publishing. This book was released on 2013-11-11 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigated the relationship between intellectual capital and public sector performance in Malaysia. Findings revealed that there is a significant and positive relationship between two, and one way of increasing the level of public sector performance is to tie performance to intellectual capital.

Managing Intellectual Capital in Practice

Author : Göran Roos
Publisher : Routledge
ISBN 13 : 1136383794
Total Pages : 398 pages
Book Rating : 4.1/5 (363 download)

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Book Synopsis Managing Intellectual Capital in Practice by : Göran Roos

Download or read book Managing Intellectual Capital in Practice written by Göran Roos and published by Routledge. This book was released on 2007-06-07 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the essential guide for managers wishing to implement the benefits of Intellectual Capital thinking in their companies or divisions. It serves as an easily accessible introduction to the subject area for the novice, giving the gist of what it is about and how it has developed, but above all it gives hands-on instructions on how to incorporate intellectual capital thinking in everyday business and how to use the tools provided for the management and measurement of intangible resources. Throughout the main part of the book, three different cases in separate boxes run in parallel with the body text. These are introduced in chapter 2 and illustrate how the tools are to be used, depending on what type of company wishes to implement these ideas. The three case companies are characterised as a manufacturing company, an R&D organisation and a network company. Smaller case stories about well-known global companies are also interspersed throughout the book.

Intellectual Capital

Author : Leif Edvinsson
Publisher : HarperBusiness
ISBN 13 : 9780887308413
Total Pages : 240 pages
Book Rating : 4.3/5 (84 download)

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Book Synopsis Intellectual Capital by : Leif Edvinsson

Download or read book Intellectual Capital written by Leif Edvinsson and published by HarperBusiness. This book was released on 1997-03-06 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the greatest challenges facing any business today is the gap between its balance sheet and its market valuation. This gap, representing the bulk of a company's true value, consists of indirect assets -- organizational knowledge, customer satisfaction, product innovation, employee morale, patents, and trademarks -- that never appear in its financial reports. Only in the last few years have companies and academics around the world tackled the challenge of measuring this "Intellectual Capital." And no company has taken IC measurement as far as the Swedish financial services company Skandia, which in 1995 published the world's first IC annual report. The executive who led the team, the first-ever director of Intellectual Capital, was Leif Edvinsson. Now Edvinsson has teamed up with noted business author Michael S. Malone to write the first book that explains the workings of IC measurement and its usefulness to the modern corporation. Intellectual Capital is also the first book ever to present a universal IC measurement and reporting system. And that's only the beginning. The authors also show how IC measurement can be used in any organization, including government agencies and nonprofit institutions; they present a simple new measure as a yardstick to compare the IC value and efficiency of different organizations; and finally, they propose a new kind of IC "stock market" exchange. Intellectual Capital will transform the nature of doing business by establishing the real value of enterprises for those who manage them, work in them, and invest in them. The result will be a revolutionary transformation of the modern economy. Highly readable and engaging, Intellectual Capital will prove to be one of the landmark business books of this decade.

The New Organizational Wealth

Author : Karl Erik Sveiby
Publisher : Berrett-Koehler Publishers
ISBN 13 : 9781576750148
Total Pages : 252 pages
Book Rating : 4.7/5 (51 download)

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Book Synopsis The New Organizational Wealth by : Karl Erik Sveiby

Download or read book The New Organizational Wealth written by Karl Erik Sveiby and published by Berrett-Koehler Publishers. This book was released on 1997 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sveiby offers practical advice on how to manage knowledge companies - such as accounting firms, management consulting firms, advertising agencies and computer consultants - and their employees

Making Sense of Intellectual Capital

Author : Daniel Andriessen
Publisher : Routledge
ISBN 13 : 1136386602
Total Pages : 456 pages
Book Rating : 4.1/5 (363 download)

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Book Synopsis Making Sense of Intellectual Capital by : Daniel Andriessen

Download or read book Making Sense of Intellectual Capital written by Daniel Andriessen and published by Routledge. This book was released on 2004-02-18 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter Drucker has introduced us all to the knowledge era, where knowledge is the primary resource and intangibles (intellectual capital resources and assets) are now largely recognized as the most important sources of organizations' competitive advantage. With the recognition of the importance of Intangibles comes the problem of how to properly identify them and assign them a value within the corporation. This is an area of concern in 5 fields: 1) accounting and financial reporting, 2) performance measurement and management, 3) valuation in the finance field, 4) the Human Resources field in terms of management, strategy, and planning, and 5) Intellectual Capital. Over the past eight years, over 25 methods have been proposed for the valuation of intangibles coming out of these 5 fields. In this book, Andriessen evaluates 25 existing methods of intangible valuation according to highly developed criteria. In performing his evaluations, Andriessen synthesizes the state of the art research from these fields based on extensive research. He then presents his own method for valuing intangibles, which he began developing and testing as a Senior Manager at KPMG Knowledge Advisory Services in The Netherlands. He relates six case studies in which this method was tested in actual companies, carefully reviews the results of his tests, and then concludes by offering a new and improved method for valuing intangibles in his Weightless Wealth Toolkit, a complete step-by-step process for identifying, valuing, and managing Intangibles to help managers operate successfully in the Intangible Economy.

Managing Intellectual Capital in Practice

Author : Göran Roos
Publisher : Routledge
ISBN 13 : 1136383808
Total Pages : 400 pages
Book Rating : 4.1/5 (363 download)

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Book Synopsis Managing Intellectual Capital in Practice by : Göran Roos

Download or read book Managing Intellectual Capital in Practice written by Göran Roos and published by Routledge. This book was released on 2007-06-07 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the essential guide for managers wishing to implement the benefits of Intellectual Capital thinking in their companies or divisions. It serves as an easily accessible introduction to the subject area for the novice, giving the gist of what it is about and how it has developed, but above all it gives hands-on instructions on how to incorporate intellectual capital thinking in everyday business and how to use the tools provided for the management and measurement of intangible resources. Throughout the main part of the book, three different cases in separate boxes run in parallel with the body text. These are introduced in chapter 2 and illustrate how the tools are to be used, depending on what type of company wishes to implement these ideas. The three case companies are characterised as a manufacturing company, an R&D organisation and a network company. Smaller case stories about well-known global companies are also interspersed throughout the book.

The ROI of Human Capital

Author : Jac FITZ-ENZ
Publisher : AMACOM Div American Mgmt Assn
ISBN 13 : 0814413358
Total Pages : 338 pages
Book Rating : 4.8/5 (144 download)

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Book Synopsis The ROI of Human Capital by : Jac FITZ-ENZ

Download or read book The ROI of Human Capital written by Jac FITZ-ENZ and published by AMACOM Div American Mgmt Assn. This book was released on 2009-02-23 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The lifeblood of any business enterprise is its people. Yet it wasn’t until the publication of the groundbreaking book The ROI of Human Capital that there was a reliable way to quantify the contributions of people to corporate profit. Completely updated with new metrics, the book shows executives and HR professionals how to gauge human costs and productivity at three critical levels: organizational (contributions to corporate goals) • functional (impact on process improvement) • human resources management (value added by five basic HR department activities) The second edition contains new material on topics including corporate outsourcing, developments in behavioral science, and advances in trending and forecasting that have dramatically changed the way organizations measure the bottom line effect of employee performance. Utterly up-to-date, this is the go-to resource for organizations performing the essential task of measuring the value of their people.

Intangible Assets and Value Creation

Author : Juergen H. Daum
Publisher : John Wiley & Sons
ISBN 13 : 0470859237
Total Pages : 444 pages
Book Rating : 4.4/5 (78 download)

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Book Synopsis Intangible Assets and Value Creation by : Juergen H. Daum

Download or read book Intangible Assets and Value Creation written by Juergen H. Daum and published by John Wiley & Sons. This book was released on 2003-07-11 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the use of practical in-depth case studies and interviews with leading experts in the field, this book analyses the key elements in value creation in the new age. It provides practical guidance to organisations that will allow them to migrate successfully into an economy that demands new business models.

Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities

Author : Joia, Luiz Antonio
Publisher : IGI Global
ISBN 13 : 1599040832
Total Pages : 276 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities by : Joia, Luiz Antonio

Download or read book Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities written by Joia, Luiz Antonio and published by IGI Global. This book was released on 2007-02-28 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book presents efficient ways for executives to understand the impact of IT on the intellectual capital of their firms, and searches for a new mandate for management that takes into consideration the pervasive role of IT on competitive boundaries. It provides a synopsis of the history, origin, taxonomies, ontologies, measurement models, and dynamics of intellectual capital"--Provided by publisher.

Management, Valuation, and Risk for Human Capital and Human Assets

Author : M. Russ
Publisher : Springer
ISBN 13 : 1137355727
Total Pages : 232 pages
Book Rating : 4.1/5 (373 download)

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Book Synopsis Management, Valuation, and Risk for Human Capital and Human Assets by : M. Russ

Download or read book Management, Valuation, and Risk for Human Capital and Human Assets written by M. Russ and published by Springer. This book was released on 2014-10-15 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on Human Capital and Assets goes beyond the current literature by providing a platform for a broad scope of discussion regarding HC&A, and, more importantly, by encouraging a multidisciplinary fusion between diverse disciplines.

Intellectual Capital

Author : Thomas A. Stewart
Publisher : Crown Currency
ISBN 13 : 0307765857
Total Pages : 316 pages
Book Rating : 4.3/5 (77 download)

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Book Synopsis Intellectual Capital by : Thomas A. Stewart

Download or read book Intellectual Capital written by Thomas A. Stewart and published by Crown Currency. This book was released on 2010-09-22 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Visionary in scope, Intellectual Capital is the first book that shows how to turn the untapped knowledge of an organization into its greatest competitive weapon. Thomas A. Stewart demonstrates how knowledge--not natural resources, machinery, or financial capital--has become the most important factor in economic life. Through practical advice, stories, and case histories, Stewart reveals how organizations and individuals can create and use the knowledge assets they need. Dazzling in its ability to make conceptual sense of the economic revolution we are living through, this ingenious book cuts through the vague rhetoric of "paradigm shifts" to show how the Information Age economy really works. Intellectual Capital should be read as if the futures of your company and your career depend on it. They do.

Perspectives on Intellectual Capital

Author : Bernard Marr
Publisher : Routledge
ISBN 13 : 1136373993
Total Pages : 249 pages
Book Rating : 4.1/5 (363 download)

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Book Synopsis Perspectives on Intellectual Capital by : Bernard Marr

Download or read book Perspectives on Intellectual Capital written by Bernard Marr and published by Routledge. This book was released on 2012-06-14 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice. Contributors include many of the leading thinkers in their respective disciplines: Mie Augier and David Teece on the Economic Perspective, Bernard Marr and Goran Roos on the Strategy Perspective, Baruch Lev, Leandro Canibano, and Bernard Marr on the Accounting Perspective; Sudi Sudarsanam, Ghulam Sorwar, and Bernard Marr on the Finance Perspective; Jan Mourtisen, Per Nikolaj Bukh, and Bernard Marr on the Reporting Perspective; Lisa Fernstrom on the Marketing Perspective; Ulf Johanson on the HR Perspective; L. Martin Clotier and E. Richard Gold on the Legal Perspective; Partick H. Sullivan on the Intellectual Property Perspective; Giovanni Schiuma, Antonio Lerro, and Daniela Carlucci on the Interfirm Perspective; Ahmed Bounfour and Leif Edvinsson on the Public Policy Perspective; J-C Spender and Bernard Marr on a Knowledge-Based Perspective; Goran Roos on An Epistemology Perpsective. Foreword by Robert Grant. Bernard Marr is a Research Fellow in the Centre for Business Performance at Cranfield School of Management, UK, and Visiting Professor, University of Basilicata, Italy.

Intellectual Capital Accounting and Business Performance

Author : James Mark Ngari
Publisher : LAP Lambert Academic Publishing
ISBN 13 : 9783659591273
Total Pages : 232 pages
Book Rating : 4.5/5 (912 download)

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Book Synopsis Intellectual Capital Accounting and Business Performance by : James Mark Ngari

Download or read book Intellectual Capital Accounting and Business Performance written by James Mark Ngari and published by LAP Lambert Academic Publishing. This book was released on 2014-11-14 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: From Human Resource Point of view, Intellectual Capital is an Investment in the organization and it is perceived to be strategic resource and a source of competitive advantage and therefore not indicated on the statement of the financial position of the firm. Intellectual Capital in conventional accounting is indicated as a cost rather than an investment. The purpose of this book is to show the relationship between Intellectual Capital Accounting and Business Performance of Pharmaceutical Firms in Kenya and why these firms do not account for human resources as competitive and strategic assets which offer firms a competitive advantage.

Open and Closed Innovation

Author : Philipp Herzog
Publisher : Springer Science & Business Media
ISBN 13 : 3834961655
Total Pages : 280 pages
Book Rating : 4.8/5 (349 download)

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Book Synopsis Open and Closed Innovation by : Philipp Herzog

Download or read book Open and Closed Innovation written by Philipp Herzog and published by Springer Science & Business Media. This book was released on 2011-01-22 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philipp Herzog develops a theoretical framework arguing that Open Innovation and Closed Innovation cultures need to be distinguished. The findings help firms cope with the challenges experienced in implementing the Open Innovation concept.

Intellectual Capital

Author : Anthony Wall
Publisher : Elsevier
ISBN 13 : 0080522106
Total Pages : 123 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Intellectual Capital by : Anthony Wall

Download or read book Intellectual Capital written by Anthony Wall and published by Elsevier. This book was released on 2003-10-20 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intellectual Capital investigates how companies throughout Ireland are measuring their intellectual capital assets and how their efforts compare to those of the leading exponents of intellectual capital. This report: * includes a survey of twenty-eight Irish companies * highlights the importance of intellectual capital within the new economy * defines the role of the management accountant in the area of intellectual capital The authors conclude there is a recognition of intellectual capital and its measurement in Irish companies, but acknowledge the masurement and practices appear to be taking place in isolation rather than forming part of an overall intellectual capital management strategy. * includes a survey of twenty-eight Irish companies * highlights the importance of intellectual capital within the new economy * defines the role of the management accountant in the area of intellectual capital