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The effects of intellectual capital on information communication technology firm performance : a moderated mediation analysis of environmental uncertainty
Hoang Thanh Nhon; Bui Quang Thong; Ngo Quang Trung - In: Cogent business & management 7 (2020) 1, pp. 1-18
The impact of intellectual capital on firm performance is one of the key aspects of strategic management. This is particularly crucial for firms in the high-tech or service sectors. Intellectual capital dimensions, including human, organisational and social capital, are key to developing...
Persistent link: https://www.econbiz.de/10012643960
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Regional intellectual capital (RIC) indicators in Indonesia
Ulum, Ihyaul; Mudrifah, Mudrifah; Sulistyono, Setyo Wahyu - In: Cogent business & management 10 (2023) 1, pp. 1-16
This study aims to identify acceptable RIC indicators for Indonesian conditions. The article discusses RIC indicators developed from NICs modified from Bontis's and tailored to the requirements of Indonesia. The research was carried by utilizing data from IC disclosures in 38 Indonesian areas....
Persistent link: https://www.econbiz.de/10014467484
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Bolstering human capital management andengagement in the health sectors
Osibanjo, Adewale; Adeniji, Anthonia Adenike; Salau, Odunayo - In: Cogent business & management 7 (2020) 1, pp. 1-16
The health sector is one of the cornerstones and most viable tool for sustainable development. The quest for improved performance has developed momentum over the past years, and this has increased the demand for excellent service. Still, surprisingly the process and array of complexities in...
Persistent link: https://www.econbiz.de/10012626633
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Does social media marketing as moderating relationship between intellectual capital and organizational sustainability through university managerial intelligence? : (empirical studi...
Istikhoroh, Siti; Moeljadi P; Sudarma, Made; Aisjah, Siti - In: Cogent business & management 8 (2021) 1, pp. 1-38
This study aimed to identify and analyse the sustainability of private universities in East Java in terms of their ability to utilize knowledge-based strategic assets. The approach used was the quantitative approach (positivism), using a survey research method. The data obtained was number...
Persistent link: https://www.econbiz.de/10012661328
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The moderating role of income diversification on the relationship between intellectual capital and bank performance evidence from Viet Nam
Nguyen, Dat T.; Tu Dq Le; Tran Hung Son - In: Cogent business & management 10 (2023) 1, pp. 1-19
This study investigated whether income diversification moderates the relationship between Intellectual Capital and bank performance in Vietnamese commercial banks period 2007-2020 using the system generalised method of moments (GMM)." The results indicate that the value added intellectual...
Persistent link: https://www.econbiz.de/10014468683
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Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions
Kabuye, Frank; Alinda, Kassim; Bugambiro, Nicholas; … - In: Cogent business & management 8 (2021) 1, pp. 1-23
The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...
Persistent link: https://www.econbiz.de/10012649554
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Intellectual capital and investment efficiency : the mediating role of strategic management accounting practices
Trinh Hiep Thien; Nguyen Xuan Hung - In: Cogent business & management 10 (2023) 2, pp. 1-41
This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship …
Persistent link: https://www.econbiz.de/10014505091
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Strategic management accounting practices in business : a systematic review of the literature and future research directions
Nik Herda Nik Abdullah; Krishnan, Shamala; Mohd … - In: Cogent business & management 9 (2022) 1, pp. 1-21
In the last decade, strategic management accounting (SMA) practices have garnered considerable attention from academics … and business organizations. SMA is described as the provision and analysis of management accounting data on a company … for organizations. These techniques include competitor accounting, customer accounting, strategic costing, strategic …
Persistent link: https://www.econbiz.de/10014431828
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Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts
Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16
financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …
Persistent link: https://www.econbiz.de/10014521377
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Exploring the mediating role of dynamic capabilities in the relationship between intellectual capital and performance of information and communications technology firms
Hoang Thanh Nhon; Nguyen Van Phuong; Ngo Quang Trung; … - In: Cogent business & management 7 (2020) 1, pp. 1-17
Recent studies suggest a potential relationship between intellectual capital dimensions and dynamic capabilities in achieving superior performance. However, these studies have made little effort to develop a framework for understanding this relationship, which is unsettling for managers. To...
Persistent link: https://www.econbiz.de/10012650170