The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka
This paper aims to investigate the impact of Intellectual Capital on Value Creation mediated through Knowledge Management in Sri Lankan companies. The ‘static’ and the ‘dynamic’ aspect of knowledge and the theoretical models, which are based on the relationship between Intellectual Capital and Knowl...
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| Format: | Article |
| Language: | English |
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Faculty of Commerce & Manangement Studies, University of Kelaniya
2023-08-01
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| Series: | Kelaniya Journal of Management |
| Subjects: | |
| Online Access: | https://kjm.sljol.info/articles/10.4038/kjm.v12i2.7721 |
| _version_ | 1797693081657540608 |
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| author | Karunarathne W.V. A. D. Weligamage S.S. Wanigasekara W. A. D. K. J. |
| author_facet | Karunarathne W.V. A. D. Weligamage S.S. Wanigasekara W. A. D. K. J. |
| author_sort | Karunarathne W.V. A. D. |
| collection | DOAJ |
| description | This paper aims to investigate the impact of Intellectual Capital on Value Creation mediated through Knowledge Management in Sri Lankan companies. The ‘static’ and the ‘dynamic’ aspect of knowledge and the theoretical models, which are based on the relationship between Intellectual Capital and Knowledge Management forced the authors to address this research problem. The study was based on the top corporate personnel’s views collected through a self-administered questionnaire. Out of 297 Public Listed Companies listed on Colombo Stock Exchange and 517 private companies registered in Ceylon Chamber of Commerce, 263 companies were selected as the sample. Value creation was measured through both non-financial value drivers and financial value drivers, which was an innovative feature of this study. The data was analyzed using multivariate analysis through Partial Least Square Structural Equation Modeling. The findings confirmed a partial mediation of knowledge management. Further, findings revealed a significant and positive impact of intellectual capital on value creation and a significant positive impact of intellectual capital on knowledge management. The impact of knowledge management on value creation was also a significant positive one. |
| first_indexed | 2024-03-12T02:38:24Z |
| format | Article |
| id | doaj.art-891d85cc5c3c44b7a7b0e7e350dfa98c |
| institution | Directory Open Access Journal |
| issn | 2448-9298 2279-1469 |
| language | English |
| last_indexed | 2024-03-12T02:38:24Z |
| publishDate | 2023-08-01 |
| publisher | Faculty of Commerce & Manangement Studies, University of Kelaniya |
| record_format | Article |
| series | Kelaniya Journal of Management |
| spelling | doaj.art-891d85cc5c3c44b7a7b0e7e350dfa98c2023-09-04T11:03:31ZengFaculty of Commerce & Manangement Studies, University of KelaniyaKelaniya Journal of Management2448-92982279-14692023-08-01122537310.4038/kjm.v12i2.7721The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka Karunarathne W.V. A. D.0Weligamage S.S.1Wanigasekara W. A. D. K. J.2https://orcid.org/0000-0001-6423-2976Department of Accountancy, Faculty of Commerce & Management Studies, University of Kelaniya, Sri LankaDepartment of Finance, Faculty of Commerce & Management Studies, University of Kelaniya, Sri LankaDepartment of Accountancy, Faculty of Business Studies & Finance, Wayamba University of Sri Lanka, Sri Lanka,This paper aims to investigate the impact of Intellectual Capital on Value Creation mediated through Knowledge Management in Sri Lankan companies. The ‘static’ and the ‘dynamic’ aspect of knowledge and the theoretical models, which are based on the relationship between Intellectual Capital and Knowledge Management forced the authors to address this research problem. The study was based on the top corporate personnel’s views collected through a self-administered questionnaire. Out of 297 Public Listed Companies listed on Colombo Stock Exchange and 517 private companies registered in Ceylon Chamber of Commerce, 263 companies were selected as the sample. Value creation was measured through both non-financial value drivers and financial value drivers, which was an innovative feature of this study. The data was analyzed using multivariate analysis through Partial Least Square Structural Equation Modeling. The findings confirmed a partial mediation of knowledge management. Further, findings revealed a significant and positive impact of intellectual capital on value creation and a significant positive impact of intellectual capital on knowledge management. The impact of knowledge management on value creation was also a significant positive one.https://kjm.sljol.info/articles/10.4038/kjm.v12i2.7721intellectual capitalknowledge managementvalue creation |
| spellingShingle | Karunarathne W.V. A. D. Weligamage S.S. Wanigasekara W. A. D. K. J. The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka Kelaniya Journal of Management intellectual capital knowledge management value creation |
| title | The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka |
| title_full | The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka |
| title_fullStr | The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka |
| title_full_unstemmed | The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka |
| title_short | The Mediating Effect of Knowledge Management on Intellectual Capital and Value Creation: Evidence from Sri Lanka |
| title_sort | mediating effect of knowledge management on intellectual capital and value creation evidence from sri lanka |
| topic | intellectual capital knowledge management value creation |
| url | https://kjm.sljol.info/articles/10.4038/kjm.v12i2.7721 |
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