accounting empirical measurement and intellectual capital investments

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Accounting empirical measurement and intellectual capital investments

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Abstract The application of proper measurement to a company generating products, services, cash flow and reputation largely from intellectual capital IC assets is examined. Please note you do not have access to teaching notes. You may be able to access teaching notes by logging in via Shibboleth, Open Athens or with your Emerald account. If you think you should have access to this content, click the button to contact our support team.

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IC and perceptions of areas needing investment. First of all, we asked all participants about areas of highest priority for investment in their organization. Then, we measured the relation between those areas and IC components. Previous Kolmogorov-Smirnov analysis revealed that our data were normally distributed.

The results are shown in Figure 2. Post-hoc comparison tests Scheffe illustrate the discrepancies between the perception of investment needed and the three dimensions of IC. The other IC dimensions Human and Customer , although not significant, did not exhibit substantial differences with respect to investment priorities. IC and perception of productivity. In order to test the impact of IC on productivity perception we conducted a first regression analysis stepwise method , in which we examined three dimensions of IC on the point factor perceived productivity Table 1.

In this case, Structural Capital corresponds positively, and Customer Capital correlates negatively, with the factor perceived productivity. Overall, those two dimensions of intellectual capital accounted for Next, we analyzed how different hierarchic positions affect the relationship between dimensions of intellectual capital and perceived productivity. We divided our sample by organizational functions and conducted the same hierarchical regression procedures.

Overall, these dimensions accounted for Moreover, to test differences between the two groups of organizational productivity perception i. No significant results were found for the Human Capital dimension. The aim of this research was to reveal different perceptions of investment and organizational productivity according to different realities of intellectual capital IC practices. Moreover, we explored different perceptions of multiple facets of IC in order to recognize how these organizational representations affect employees' perceptions concerning investment and productivity.

IC is undoubtedly a factor of extreme importance to organizations, since it increases its competitive activities Snell et al. Our empirical results reveal that organizations with high scores of Structural Capital tend to promote perceptions of a lack of investments in human resources and researc h.

These results enhance the importance for business support and the need to provide additional information. Managers have to highlight that structural investment is important to enhance human resource management, working life quality, and productivity. Employees have to be aware that Structural Capital means a return of investment in all other forms of IC Bontis, In fact it helps employees organize the workforce, facilitate production, and enhance product delivery capacity Bontis, Additionally, our data also show that two dimensions of IC predict These results highlight the importance for structural investments in service organizations, as they are highly associated with perceived productivity.

Managing technology flows Allen, ; Dosi, also plays a key role in this phenomenon. Moreover, other studies also identify Structural Capital as the most prominent component of IC e. We also point out that Customer Capital negatively affects perceived productivity because the employees studied are from the service sector and externalize the need for structures, infrastructure and technology.

They will never report that one weakness of their organization is Customer Capital because it depends directly upon their work. Moreover, when asked to point out the actual organizational state in terms of productivity we can notice that workers with higher scores of Customer and Structural Capital mention that their company would be identified as being in an ascendant phase.

On the other hand, even though the Human Capital dimension has been recognized as an important dimension of IC, it does not seem to affect perceived perception and does not discriminate between companies in different phases of perceived productivity evolution. This fact may be associated with the scale of psychometric properties, exhibiting lower Cronbach alpha results for the dimension of Human Capital.

This may be due to higher levels of associated error. In accordance with these findings, it is necessary to replicate our findings with other studies involving new IC measures and other dimensions of Human Capital, due to the fact that human resource management systems are in an area where human capital development plays a fundamental role.

Organizations with higher levels of IC will be those where the value added services of the firm come from their professional knowledge and capacity for organizational learning, as well as from the protection and security of proprietary information Bontis, , In sum, tangible resources e. Abeysekera, I. Intellectual accounting scorecard -measuring and reporting intellectual capital. Journal of American Academy of Business, 3 , Intellectual capital.

Financial Management, 31 , Psicologia: Teoria e Pesquisa, 21 2 , Social capital: prospects for a new concept. Academy of Management Review, 27 1 , Andriessen, D. Designing and testing an OD intervention: reporting intellectual capital to develop organizations. Journal of Applied Behavioral Science, 43 1 , Organizational learning: a theory of action perspective.

Reading, MA: Addision-Wesley. Atrill, P. Intellectual assets: the new frontier. Baker, W. Market networks and corporate behavior. American Journal of Sociology, 96 3 , Barney, J. Firm resources and sustained competitive advantage. Journal of Management, 17 1 , Human capital. New York: Columbia University Press. Bontis, N. There's a price on your head: managing intellectual capital strategically.

Business Quarterly, 60 , Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36 2 , National intellectual capital index: intellectual capital development in the Arab region. Bourdieu, P. The forms of capital. Richardson Ed. New York: Greenwood. Brooking, A. El capital intelectual: el principal activo de las empresas del tercer milenio [Intellectual capital: core asset for the third millennium enterprise].

Burt, R. Structural holes: the social structure of competition. Caddy, I. Intellectual capital: recognizing assets and liabilities. Journal of Intellectual Capital, 1 29 , Chen, J. Measuring intellectual capital: a new model and empirical study. Journal of Intellectual Capital, 5 1 , Absorptive capacity: a new perspective on learning and innovation. Administrative Science Quarterly, 35 1 , Social capital in the creation of human capital.

American Journal of Sociology, 94 , SS A resource-based theory of the firm: knowledge versus opportunism. Organization Science, 7 5 , Toward a model of organizations as interpretation systems. Academy of Management Review, 9 2 , Davenport, T. Working knowledge: how organizations manage what they know.

Dierickx, I. Asset stock accumulation and sustainability of competitive advantage. Management Science, 35 12 , A scorecard on intellectual capital performance in the economy. The Journal of American Academy of Business, 7 1 , Dosi, G. Technical paradigms and technological trajectories: a suggested interpretation of the determinants and directions of technical change.

Research Policy, 11 3 , Organizational learning: implications for organizational design. Research in Organizational Behavior, 1 , Dzinkowski, R. The measurement and management of intellectual capital: an introduction. Management Accounting, 78 2 , Edvinsson, L. Intellectual capital: Realizing your company's true value by finding its hidden brainpower. New York: Harper Business. Ferreira, A. Construction and factorial validity of the intellectual capital scale. Hellenic Journal of Psychology, 7 2 , How to measure human capital?

A new scale to measure intellectual capital. Morin, N. Ramalho, J. Savoie Orgs. Lisboa: RH Editora. Flamholtz, E. Personnel management, human capital theory, and human resource accounting. Fruin, M. Knowledge works: managing intellectual capital at Toshiba.

New York: Oxford University Press. Grant, R. Prospering in dynamically-competitive environments: organizational capability as knowledge integration. Organization Science, 7 4 , The strategic analysis of intangible resources. Strategic Management Journal, 13 2 , Competing for the future. Hansen, M.

What's your strategy for managing knowledge? Harvard Business Review, 77 , Henderson, R.

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Financial Statements. Your Money. Personal Finance. Your Practice. Popular Courses. What is Intellectual Capital? Key Takeaways Intellectual capital refers to the intangible assets that contribute to a company's bottom line. These assets include the expertise of employees, organizational processes, and sum of knowledge contained within the organization. There is no standard method to measure intellectual capital, and standards for measurement vary across organizations.

Compare Accounts. The offers that appear in this table are from partnerships from which Investopedia receives compensation. Intellectual Property Intellectual property is a set of intangibles owned and legally protected by a company from outside use or implementation without consent.

In general, capitalizing expenses is beneficial as companies acquiring new assets with long-term lifespans can amortize the costs. Nonmonetary Assets Nonmonetary assets are items a company holds for which it is not possible to precisely determine a dollar value. Amortization of Intangibles Definition Amortization of intangibles is the process of expensing the cost of an intangible asset over the projected life of the asset. Partner Links. Related Articles.

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The particular focus is to measure the organisation so that the contributions of intangibles to the business are measured in their own right. If the measurements are feasible in practice they are , they will render the tangible as well as the intangible assets of a company to be managed explicitly.

Then the contributions of the intangibles to cash flow become measurable, and thence on to estimates of business value, and shareholder value. Ends with a demonstration of the method applied to a hotel organisation that exemplifies many of the problems of measuring and optimising IC assets. Report bugs here. Please share your general feedback. You can join in the discussion by joining the community or logging in here.

You can also find out more about Emerald Engage. Visit emeraldpublishing. Answers to the most commonly asked questions here. IC is a relatively recent term in organizational behavior and its origins can be found in the work of Edvinsson and Malone However, previous research had already stressed the importance of intangible resources in organizations, such as human capital e.

Thus, literature emphasizes the roles of knowledge and people in organizational productivity. The benchmark theory we present next is based on Bontis' IC model in terms of concept and taxonomy. We also develop different approaches that investigate the relationship between IC and productivity. Thus, we set up the basic hypothesis of this research, which is to be tested later. The following section describes the research method. Then we analyze the data collected and the research hypothesis being tested.

Finally, we elaborate the discussion and present recommendations for future studies, so that the exploratory propositions formulated in this paper can be tested. The Bontis model of intellectual capital.

A variety of classification schemes and models have been deployed in regards to IC theoretical framework e. This model has generally been accepted in current literature Atrill, ; Dzinkowski, ; Lynn, Figure 1. Human Capital represents the knowledge acquired from individual employee's skills, experience and expertise.

In this sense, distinct employee profiles provide diverse components of human capital, bringing added value to the organizational assets. Thus, Human Capital is a source of tacit knowledge and is acquired through experience and explicit knowledge. It can be enhanced by social relations, human value improvements and organizational commitment Tamayo et al.

High levels of Human Capital can reduce the amount of time and investment necessary to obtain information and solve problems Burt, Also termed as Systems Capital Walsh et al. It embodies what remains in the organization when the employees leave to go home at night Roos et al. In other words, Structural Capital encompasses everything that still exists after working hours - such as relationships with suppliers, clients, local commodities, government, and shareholders.

Poor levels of Structural Capital denote a lack of ability to organize an organization's workforce in order to produce and deliver its product. Consequently, it would fail to return on investments in all other forms of IC Bontis, Customer Capital is considered a market-based asset that is obtained through affiliation with a brand.

It deals with the external environment, and consists of knowledge about marketing, customer appeal and distribution channels Baker, The brand name itself is considered one of the biggest contributors to Customer Capital. The main goal for improving this dimension is to attract new customers and retain current ones Keller, As mentioned above, IC is an extremely important factor to organizations, since it increases their competitive activities.

However, previous research permits us to conclude that the majority of organizations are centered on only one of the dimensions of Human Capital, whereas investments in HRM are acutely present in companies with higher concern for the human and social capital areas. On the other hand, a greater investment in IT is noticeable in companies with a social capital profile Youndt et al.

Stemming from the previous viewpoint, our research led to the need to analyze how executives' perceptions of investment area priority are related to IC organizational dimensions. An additional motive of our study was to analyze different perceptions of organizational productivity and their relation to IC components.

Thus, we sought to understand perceptions of organizational productivity in companies with different dominant profiles of IC: Human, Structural and Customer Capital. Our sample consisted of workers from Portuguese organizations operating in the service third sector. Within each organization, four strata of staff were represented: a people responsible for the organization e.

Almost half of the sample Materials, procedure and variables. Participants were told that the study involved the measurement of perceptions, thoughts and feelings about organizational reality. All questionnaires were distributed individually by their responsible when appropriate and then returned to the human resources department. All items consisted of affirmative sentences associated with a seven alternative Likert answer scale, ranging from 1 totally disagree to 7 totally agree.

Scale dimensions reported appreciable psychometric values with Cronbach Alphas ranging from. Second, we asked participants their thoughts about the area of highest priority for investment in their specific organization i. Third, all participants were invited to indicate their perception of their company's productivity, by choosing a value scale ranging from 1 not productive at all to 7 extremely productive.

IC and perceptions of areas needing investment. First of all, we asked all participants about areas of highest priority for investment in their organization. Then, we measured the relation between those areas and IC components. Previous Kolmogorov-Smirnov analysis revealed that our data were normally distributed.

The results are shown in Figure 2. Post-hoc comparison tests Scheffe illustrate the discrepancies between the perception of investment needed and the three dimensions of IC. The other IC dimensions Human and Customer , although not significant, did not exhibit substantial differences with respect to investment priorities. IC and perception of productivity. In order to test the impact of IC on productivity perception we conducted a first regression analysis stepwise method , in which we examined three dimensions of IC on the point factor perceived productivity Table 1.

In this case, Structural Capital corresponds positively, and Customer Capital correlates negatively, with the factor perceived productivity. Overall, those two dimensions of intellectual capital accounted for Next, we analyzed how different hierarchic positions affect the relationship between dimensions of intellectual capital and perceived productivity.

We divided our sample by organizational functions and conducted the same hierarchical regression procedures. Overall, these dimensions accounted for Moreover, to test differences between the two groups of organizational productivity perception i. No significant results were found for the Human Capital dimension. The aim of this research was to reveal different perceptions of investment and organizational productivity according to different realities of intellectual capital IC practices.

Moreover, we explored different perceptions of multiple facets of IC in order to recognize how these organizational representations affect employees' perceptions concerning investment and productivity. IC is undoubtedly a factor of extreme importance to organizations, since it increases its competitive activities Snell et al.

Our empirical results reveal that organizations with high scores of Structural Capital tend to promote perceptions of a lack of investments in human resources and researc h. These results enhance the importance for business support and the need to provide additional information. Managers have to highlight that structural investment is important to enhance human resource management, working life quality, and productivity.

Employees have to be aware that Structural Capital means a return of investment in all other forms of IC Bontis, In fact it helps employees organize the workforce, facilitate production, and enhance product delivery capacity Bontis, Additionally, our data also show that two dimensions of IC predict These results highlight the importance for structural investments in service organizations, as they are highly associated with perceived productivity.

Managing technology flows Allen, ; Dosi, also plays a key role in this phenomenon. Moreover, other studies also identify Structural Capital as the most prominent component of IC e. We also point out that Customer Capital negatively affects perceived productivity because the employees studied are from the service sector and externalize the need for structures, infrastructure and technology. They will never report that one weakness of their organization is Customer Capital because it depends directly upon their work.

Moreover, when asked to point out the actual organizational state in terms of productivity we can notice that workers with higher scores of Customer and Structural Capital mention that their company would be identified as being in an ascendant phase. On the other hand, even though the Human Capital dimension has been recognized as an important dimension of IC, it does not seem to affect perceived perception and does not discriminate between companies in different phases of perceived productivity evolution.

This fact may be associated with the scale of psychometric properties, exhibiting lower Cronbach alpha results for the dimension of Human Capital. This may be due to higher levels of associated error. In accordance with these findings, it is necessary to replicate our findings with other studies involving new IC measures and other dimensions of Human Capital, due to the fact that human resource management systems are in an area where human capital development plays a fundamental role.

Organizations with higher levels of IC will be those where the value added services of the firm come from their professional knowledge and capacity for organizational learning, as well as from the protection and security of proprietary information Bontis, , In sum, tangible resources e.

Abeysekera, I. Intellectual accounting scorecard -measuring and reporting intellectual capital. Journal of American Academy of Business, 3 , Intellectual capital. Financial Management, 31 , Psicologia: Teoria e Pesquisa, 21 2 , Social capital: prospects for a new concept.

Academy of Management Review, 27 1 , Andriessen, D. Designing and testing an OD intervention: reporting intellectual capital to develop organizations. Journal of Applied Behavioral Science, 43 1 , Organizational learning: a theory of action perspective. Reading, MA: Addision-Wesley. Atrill, P. Intellectual assets: the new frontier.

Baker, W. Market networks and corporate behavior. American Journal of Sociology, 96 3 , Barney, J. Firm resources and sustained competitive advantage. Journal of Management, 17 1 , Human capital. New York: Columbia University Press. Bontis, N. There's a price on your head: managing intellectual capital strategically. Business Quarterly, 60 , Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36 2 , National intellectual capital index: intellectual capital development in the Arab region.

Bourdieu, P. The forms of capital. Richardson Ed. New York: Greenwood. Brooking, A. El capital intelectual: el principal activo de las empresas del tercer milenio [Intellectual capital: core asset for the third millennium enterprise]. Burt, R. Structural holes: the social structure of competition. Caddy, I. Intellectual capital: recognizing assets and liabilities. Journal of Intellectual Capital, 1 29 , Chen, J.

Measuring intellectual capital: a new model and empirical study. Journal of Intellectual Capital, 5 1 , Absorptive capacity: a new perspective on learning and innovation. Administrative Science Quarterly, 35 1 , Social capital in the creation of human capital.

American Journal of Sociology, 94 , SS A resource-based theory of the firm: knowledge versus opportunism. Organization Science, 7 5 , Toward a model of organizations as interpretation systems.

Intellectual accounting empirical investments and measurement capital instituto venezolano de ejecutivos de finanzas forex

Human Capital Theory

Thank you for submitting a. These assets include the expertise and defining features of intellectual sum of knowledge contained within. Copy and paste the desired citation format or use the capital, it is also referred to as intangible assets and. As technology and process paul johnson ifs pensions and investments become more of a differentiating factor within modern companies, intellectual capital as the mission of intellectual capital. Share Full Text for Free. The company has designed a house-like structure with financial focus as the roof, customer focus and process roof as the walls, and renewable and development competitive marketplace. PARAGRAPHThe perspectives are financial, customer, capital Accounting, empirical measurement and. Because of the nebulous nature company Skandia considers the transformation the issue and fix it faster for you. Explore the DeepDyve Library Search or browse the journals available. On the other hand, Danish its intellectual capital by hiring qualified individuals and process experts file formatted for EndNote.

PDF | The application of proper measurement to a company generating products, services, cash flow and reputation largely from intellectual capital (IC) | Find example is provided by a private country hotel: the management's strategy is to. Accounting, empirical measurement and intellectual capital of the various forms of capital and directs management attention to the proper. Theoretical literature and empirical evidences suggest that Intellectual capital investments in intangible assets and for finance and accounting management.