• 제목/요약/키워드: Intellectual capital

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Intellectual Capital: A Review from the Literature

  • Rahman, Md. Musfiqur;Khatun, Naima
    • 산경연구논집
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    • 제7권4호
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    • pp.5-9
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    • 2016
  • Purpose - The purpose of this paper is to get a clear concept about intellectual capital and reports on intellectual capital in different entities based on the literature review. Research design, data, and methodology - This study was mainly written in a way of descriptive research. The current studies deal with the theoretical and reporting aspects on intellectual capital. Thus, this research is developed on the basis of previous descriptive and empirical research papers. Results - This study finds that intellectual capital is the combination of human capital, structural capital and relational capital but there is no unique measurement system or process to define intellectual capital. The findings also indicates that the measurement for intellectual capital varies based on the measurement process, time period, firms, industries and country to country perspectives. It can be also observed that firms have the tendency not to disclose the intellectual capital information. Conclusions - This study recommends that intellectual capital should be presented in a fixed format and human, relational and structural capital should be included as intellectual capital. Additionally, it suggests that mandatory requirement of legislation, effective corporate governance mechanism and stock exchange listing requirement might increase the quality of intellectual reporting.

전략적지향성이 지적자본과 기업성과에 미치는 영향 (The Effects of Strategic Orientation on Intellectual Capital and Firm Performance)

  • 문영백;김상현
    • 지식경영연구
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    • 제13권5호
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    • pp.15-41
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    • 2012
  • Recently, there has been increasing interests on strategic orientation and intellectual capital as measures of competitiveness and their impacts on firm performance. However, there was little research which verify empirically the relationships among strategic orientation, intellectual capital and firm peformance. This research scrutinizes the effects of strategic orientaion on intellectual capital and firm performance. Based on literature review, research model and hypotheses are developed and empirically tested. The results are as follows. First, market orientaion and entrepreneurial orientation have positive effects on human capital, structural capital and customer capital which compose intellectual capital. Second, market orientaion and entrepreneurial orientation do not influence firm performance directly, but indirectly influence firm performace via intellectual capital. Third, the hypothesis about the relationship between intellectual capital and firm performacne is partially accepted. Only customer capital affects firm performance. Discussions and implications are followed.

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지적자본이 기업의 성과에 미치는 영향에 관한 실증적 연구 (The Impact of Intellectual Capital on Firm Performance: An Empirical Study)

  • 김효근;강윤선;정성휘
    • 지식경영연구
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    • 제4권1호
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    • pp.35-54
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    • 2003
  • Most of the existing studies on intellectual capital have focused on categorizing and measuring intellectual capital. In this study, the components of intellectual capital have been termed individual capital, organization capital, and relation capital, and the relations among these components as well their effects on other components have been examined. Thus, the indices of intellectual capital have been measured, hypotheses formed, and data collected from 62 knowledge-based companies. The results confirm some of the hypotheses. In all the companies that replied, individual capital was positively related to organization capital and organization capital was positively related to relation capital. The hypothesis that relation capital is positively related to performance, therefore, could be accepted. In the knowledge-based companies, the results were similar to the previous ones, but individual capital was not related to relation capital.

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지적자본(知的資本) 측정모형(測定模型)에 관한 연구(硏究) (A Study on Intellectual Capital Measuring Model)

  • 이의현;천명섭
    • 산업융합연구
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    • 제3권1호
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    • pp.145-168
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    • 2005
  • This study on intellectual capital which is in spotlight as an important factor has meaning that it provides information on intellectual capital to interested parties(stockholders, employers, employees, customers, etc.), suggests intellectual capital measurement indices for strategic management of human resources, and presents intellectual capital management process which is useful in companies practically by designing and verifying intellectual capital measurement models for effective management of intellectual capital.

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간호사가 지각한 병원조직의 사회적 자본이 조직성과에 미치는 영향 - 지적자본에 의한 효과를 중심으로 - (Effects of Social Capital on Organizational Performance in Hospital Organization - Focusing on Effects of Intellectual Capital -)

  • 장금성;김은아;오숙희
    • 간호행정학회지
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    • 제17권1호
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    • pp.22-32
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    • 2011
  • Purpose: The purpose of this study was to identify the effects of intellectual capital in the relationship between social capital and organizational performance in hospital organizations. Methods: A cross-sectional design was used, with a convenience sample of 390 nurses from 3 general hospitals in Gwangju and Chonnam province. Data were collected through a questionnaire survey done from May 1 to 15, 2009. Data was analyzed with descriptive statistics, Pearson correlation coefficient and hierarchial multiple regression using the SPSS WIN 17.0 program. Results: There was a significantly positive relationship between social capital, intellectual capital and organizational performance. Intellectual capital showed partial mediating effects between social capital and organizational performance. However, intellectual capital did not show moderating effects. Conclusion: Accumulated social capital increased intellectual capital and the increased intellectual capital increased organizational performance. This finding suggests that as a contribution to the improvement of organizational performance in hospitals, creation and accumulation of social capital and intellectual capital are very critical.

The Influence of Intellectual Capital Elements on Company Performance

  • EKANINGRUM, Yulliana
    • The Journal of Asian Finance, Economics and Business
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    • 제8권1호
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    • pp.257-269
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    • 2021
  • Intellectual capital is becoming a crucial factor for a firm's long-term profit and performance in the knowledge-based economy as more firms identify their core competence as invisible assets rather than visible assets (Itami, 1987). The company was encouraged to measure financial and non-financial factors, including the customer perspective groups, the internal business process, learning and growth perspective, then to link all these measurements in a coherent system. This paper seeks to investigate the influence of intellectual capital elements on company performance, as well as the relationship among intellectual capital elements from a cause-effect perspective. Resource-Based View (RBV) considers intellectual capital as resource and capability to sustain competitive advantage on company performance. The partial least squares approach is used to examine listed banks in Indonesia Stock Exchange for year 2017-2019. Results show that human capital directly has positive influences on innovation capital, customer capital, and process capital. Innovation capital has positive, but less significant influence on process capital, which in turn influences customer capital. Human capital and process capital also influence customer capital. Finally, customer capital contributes to performance. This study helps management to identify relevant intellectual capital elements as competitive advantage and their indicators to enhance business performance.

The Nexus Between Intellectual Capital and Financial Performance: An Econometric Analysis from Pakistan

  • GUL, Raazia;AL-FARYAR, Mamdouh Abdulaziz Saleh;ELLAHI, Nazima
    • The Journal of Asian Finance, Economics and Business
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    • 제9권7호
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    • pp.231-237
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    • 2022
  • Intellectual Capital, a valuable intangible organizational asset, is primarily linked to a company's financial performance and is divided into three categories: human, structural, and relational capital. This paper investigates the impact of intellectual capital on the financial performance of selected Pakistani companies in the Information and Communication sector, as this sector is heavily reliant on intellectual capital. The data for 11 firms was gathered from the State Bank's Financial Statements Analysis of Companies Listed on the Pakistan Stock Exchange from 2015 to 2020. Pulić's (2004) Value Added Intellectual Coefficient (VAICTM) has been used to assess a company's IC efficiency. VAICTM and its components, the efficiency of intellectual capital, and the efficiency of capital employed are calculated. Financial performance is measured through return on assets, return on capital employed, and asset turnover ratio. Multiple regression, fixed-effect, and random-effect Panel Data estimation are used in the empirical study. The findings suggest that intellectual capital efficiency has a large impact on major profitability metrics, but little effect on company productivity. It can be inferred from the results that the companies must invest in advanced technology, the latest machinery, and well-equipped offices to improve financial performance and productivity and gain a competitive advantage.

임상간호사가 지각한 병원조직의 새로운 지적자본 창출 능력 영향요인 (Creation of Intellectual Capital in Hospital Organizations and Factors Influencing Creation of Intellectual Capital)

  • 장금성;김은아;김민수;심재연;박현영
    • 간호행정학회지
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    • 제18권1호
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    • pp.46-55
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    • 2012
  • Purpose: This study was designed to identify creation of intellectual capital and factors influencing the creation of intellectual capital in hospital organizations. Methods: A cross-sectional design was used, with a convenience sample of 300 nurses from three general hospitals in Gwangju and South Cholla province. The tools used for this study were scales measuring creation of intellectual capital (8 items), social capital (20 items), knowledge management (8 items). Data was analyzed with descriptive statistics, Pearson's correlation coefficient and regression using the SPSS WIN 18.0 program. Results: There were significantly positive relationships between social capital and knowledge management with creation of intellectual capital. The mean score for creation of intellectual capital in hospital organizations was 4.59 points. Factors influencing creation of intellectual capital in hospital organization were identified as knowledge management (${\beta}$=.625), shared values & action (${\beta}$=.166), and participation in civic activities (${\beta}$=.118). These factors explained 59.3% of the variance in creation of intellectual capital in hospital organizations. Conclusion: The results indicate which factors are major factors influencing creation of intellectual capital and therefore, serve as predictors of creation of intellectual capital in hospital organizations.

Sustainability MSMEs Performance and Income Distribution: Role of Intellectual Capital and Strategic Orientations

  • PURNOMO, Singgih;PURWANDARI, Suci;SENTOSA, Ilham
    • 유통과학연구
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    • 제20권4호
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    • pp.85-94
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    • 2022
  • Purpose: Previous research has found that organizational performance pressures and barriers have an effect on the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). Furthermore, MSMEs' intellectual capital and strategic orientation, according to recent research findings, have an impact on this. The goal of this study is to see how intellectual capital and strategic orientation affect MSMEs' performance. Research design, data and methodology: The performance of MSMEs is the dependent variable, with intellectual capital, market orientation, learning orientation, and technical orientation as independent factors. With a sample size of 113 respondents, this research focused on information technology-based MSMEs in Indonesia's Solo Raya area. Data was analyzed use Confirmatory Factor Analysis for the reliability test and path analysis SEM. Results: The interaction between intellectual capital and strategic orientation in respect to MSMEs' performance reveals that innovation capability serves as a partial mediator in the relationship between intellectual capital and technical orientation and organization performance. Conclusions: In general, intellectual capital and strategic orientation have a positive substantial influence on innovation, according to the findings. Furthermore, they have a considerable favorable influence on the performance of MSMEs. It's just that intellectual capital has no discernible impact on knowledge sharing.

중국현지기업의 사회자본이 지적자본과 기업의 혁신활동에 미치는 영향 (Impact of Social Capital on the Intellectual Capital & Innovation Activities of China Local Companies)

  • 신택수;최종군
    • 지식경영연구
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    • 제15권3호
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    • pp.67-93
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    • 2014
  • The social capital of an organization is recognized as the origin of the knowledge capital creation, and it becomes the mechanisms which explain the interaction of members or which accelerate the behavior of the members to attain the goal of an organization (Park, 2001; Jang et al., 2011). Lots of researches show that this causal relationship empirically exists. Social capital and knowledge capital of an organization are one of the most important competitive advantages that a company needs. They are also the main dynamic drivers of the innovation activity. This study analyzes the relationship and examines the impact and role of an organization's social capital on intellectual capital and innovation activities in an organization. In other words, the main purpose of this study is to analyze the impact of social capital on the intellectual capital and innovation activities of, in particular, China local companies. This study empirically analyzed the survey data collected from the employees of the companies located in China. Our empirical results of this study showed that social capital has significantly causal effects on intellectual capital partially and also showed the intellectual capital has significantly positive effects on the innovation activities partially.

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