Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance....

Purpose – The purpose of this article is to investigate empirically the relation between the value creation efficiency and firms’ market valuation and financial performance. Design/methodology/approach – Using data drawn from Taiwanese listed companies and Pulic's Value Added Intellectual...

Purpose – The purpose of this paper is to first examine whether intellectual capital (IC) information is considered in firm valuation. Next, to examine two issues: financial analysts' investment recommendations when faced with different combinations of performance levels (i.e. above or below...

Purpose – In the intellectual capital (IC) literature, only a few studies have analyzed the relationships among the components of IC and organizational success. This study sets out to extend the current models to provide further insight into the role of IC in organizational performance....

Purpose – The purpose of this paper is to examine the relevance of asset composition of a firm (tangible versus intangible properties), when evaluating its financial health. The paper argues that relevance of any asset is a function of how effectively it is used. Design/methodology/approach...

Purpose – The purpose of this paper is to analyse the effect between intangible and tangible (i.e. financial) organizational performance as well as the effects of the crucial influencing factors “trust”, “strategic relevance” and “participation”. Design/methodology/approach –...

Purpose – The purpose of this paper is to examine the interaction effect of intellectual capital elements and how they fuse to affect financial performance in microfinance institutions. The major purpose is to explore the appropriate blend or mix of intellectual capital elements that explains...

Purpose – Intellectual capital (IC) shows a significant growing acceptance as a worthy topic of academic investigation and practical implication. The purpose of this study is to examine the impact of IC on firms' market value and financial performance. Design/methodology/approach – The...

Purpose – The purpose of this paper is to examine the mediating effect of competitive advantage in the relationship between intellectual capital and financial performance in Uganda's microfinance institutions. The major aim is to establish the role of competitive advantage in the relationship...

Purpose – The aim of this study is to reflect on how the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities of its value. Design/methodology/approach – This study is based on a case study (“Ankon”) developed...