Higher education in India still does not have a transparent and robust mechanism to ascertain the costs of the services rendered at different levels. It has been observed that the prevalent costing methodologies practiced in most of the Higher Education Institutions (HEIs) in India are at a...

The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and understand the empirical connection using...