The purpose of this study is to evaluate whether there is a correlation between the intellectual capital of employees, i.e. top managers (the agent) and the shareholder (the principal) value growth among Zimbabwean companies, listed on the Zimbabwe Stock Exchange. By using these results the aim is to further examine a possible indicator for leveraging the efficiency of intellectual capital in a...

PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...

Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as Celemi and Skandia, has generated a plethora of new reporting frameworks such as the Balanced Scorecard. However, there has been little support by the accoun...

In the era of knowledge economy, improving quality of labor force has great effort on enhancing innovation ability of Chinese enterprise and improving competitiveness of the whole country. Currently, the quantity of Chinese labor force isn’t enough mainly due to several reasons: firstly, population policy emphasized “quantity” rather than “quality”; secondly, the structure in labor force market...

with organizations entering knowledge-based economy, knowledge and as a result intangible assets is considered as one of the most important competitive advantages in organizations. nowadays using intangible assets has a very significant influence on organizations’ success and survival social and intellectual capitals are among the most important intangible assets. social capital enjoys being au...

Intellectual capital reporting becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. In addition, universities have continuous external demands for greater information and transparency about the use of public funds, and are increasingly provided with greater autonomy regarding their organization, management, and budget...

This study investigates the relationship between market orientation, intellectual capital, and new product success, and integrates the internal and external views to examine the effects of market orientation and intellectual capital on new product success. Travel agencies within the Taiwan tourism industry were targeted. A questionnaire was mailed to 1000 agencies, yielding 182 valid survey ins...

The survival of organizations is in the current business and occupational atmosphere depends on the introducing of new products, innovation and proposing value-inducing processes based on modern knowledge. For this, managers have to evaluate intellectual capitals as an important criterion to improve the performance of organizations. The main propose of this research is to study the relation...

this study was aimed at developing a method for measuring the relationship between intellectual capital and project manager competencies. intellectual capital consist human capital, structural capital and relational capital. project manager competencies have been evaluated based on ipma competence baseline (icb) and project manager competency development framework (pmcdf) includes knowledge, sk...