Intellectual capital in internal auditing: a review
Today’s business survival is always allied to the people behind it. Strategies and success are created and driven by individuals. Indeed, the knowledge, expertise and skills that one possesses is like one precious gem stone that money cannot buy (Brooking, 1997; Bontis an...
| Main Authors: | , |
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| Format: | Book Section |
| Language: | English |
| Published: |
Penerbit UTM Press
2009
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| Subjects: | |
| Online Access: | http://eprints.utm.my/14551/1/DewiFarihaAbdullah2009_IntellectualCapitalinInternalAuditingaReview.pdf |
| _version_ | 1796855409933287424 |
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| author | Abdullah, Dewi Fariha Sofian, Saudah |
| author_facet | Abdullah, Dewi Fariha Sofian, Saudah |
| author_sort | Abdullah, Dewi Fariha |
| collection | ePrints |
| description | Today’s business survival is always allied to the people behind it.
Strategies and success are created and driven by individuals. Indeed,
the knowledge, expertise and skills that one possesses is like one
precious gem stone that money cannot buy (Brooking, 1997; Bontis
and Fitz-enz, 2002; Roos
et al.
, 2005). It is an intangible asset and
commonly termed as intellectual capital (IC). Though IC has no
physical form nor is it easily measured in monetary form, nevertheless,
it is extremely important to appreciate and appropriately manage IC
particularly to upbeat positive corporate performance (Bontis et al.,
2000; Usoff
et al.
, 2002).
IC is frequently referred as intangibles that includes
information, knowledge, skills, experience, innovation, customer
loyalty, patents, trademarks, relationships and intellectual property
will force innovation and value creation of an organization (Bontis
et al.
, 2000; Usoff
et al.
, 2002; Tayles
et al.
, 2007). Indisputably,
the existence of IC in the global business would allow companies
to gain a competitive edge and promote sustainable growth of the
business. It is evidenced in Bontis et al. (2000), Bontis and Fitz-enz
(2002), Usoff
et al.
(2002), Pek (2005), Roos
et al.
(2005) and Tayles
et al.
(2007) that IC is a positive attribute that influences corporate
performance.
The importance of IC, particularly human capital is
highlighted and documented in The Ninth Malaysian Plan. Human capital is stressed as one element that is crucial to achieve the nation’s
mission. |
| first_indexed | 2024-03-05T18:28:09Z |
| format | Book Section |
| id | utm.eprints-14551 |
| institution | Universiti Teknologi Malaysia - ePrints |
| language | English |
| last_indexed | 2024-03-05T18:28:09Z |
| publishDate | 2009 |
| publisher | Penerbit UTM Press |
| record_format | dspace |
| spelling | utm.eprints-145512017-08-13T01:07:27Z http://eprints.utm.my/14551/ Intellectual capital in internal auditing: a review Abdullah, Dewi Fariha Sofian, Saudah HD28 Management. Industrial Management Today’s business survival is always allied to the people behind it. Strategies and success are created and driven by individuals. Indeed, the knowledge, expertise and skills that one possesses is like one precious gem stone that money cannot buy (Brooking, 1997; Bontis and Fitz-enz, 2002; Roos et al. , 2005). It is an intangible asset and commonly termed as intellectual capital (IC). Though IC has no physical form nor is it easily measured in monetary form, nevertheless, it is extremely important to appreciate and appropriately manage IC particularly to upbeat positive corporate performance (Bontis et al., 2000; Usoff et al. , 2002). IC is frequently referred as intangibles that includes information, knowledge, skills, experience, innovation, customer loyalty, patents, trademarks, relationships and intellectual property will force innovation and value creation of an organization (Bontis et al. , 2000; Usoff et al. , 2002; Tayles et al. , 2007). Indisputably, the existence of IC in the global business would allow companies to gain a competitive edge and promote sustainable growth of the business. It is evidenced in Bontis et al. (2000), Bontis and Fitz-enz (2002), Usoff et al. (2002), Pek (2005), Roos et al. (2005) and Tayles et al. (2007) that IC is a positive attribute that influences corporate performance. The importance of IC, particularly human capital is highlighted and documented in The Ninth Malaysian Plan. Human capital is stressed as one element that is crucial to achieve the nation’s mission. Penerbit UTM Press 2009 Book Section PeerReviewed application/pdf en http://eprints.utm.my/14551/1/DewiFarihaAbdullah2009_IntellectualCapitalinInternalAuditingaReview.pdf Abdullah, Dewi Fariha and Sofian, Saudah (2009) Intellectual capital in internal auditing: a review. In: Reflecting on Accounting Research Issues. Penerbit UTM Press, Skudai, Johor, pp. 39-56. ISBN 978-983-52-0720-4 |
| spellingShingle | HD28 Management. Industrial Management Abdullah, Dewi Fariha Sofian, Saudah Intellectual capital in internal auditing: a review |
| title | Intellectual capital in internal auditing: a review |
| title_full | Intellectual capital in internal auditing: a review |
| title_fullStr | Intellectual capital in internal auditing: a review |
| title_full_unstemmed | Intellectual capital in internal auditing: a review |
| title_short | Intellectual capital in internal auditing: a review |
| title_sort | intellectual capital in internal auditing a review |
| topic | HD28 Management. Industrial Management |
| url | http://eprints.utm.my/14551/1/DewiFarihaAbdullah2009_IntellectualCapitalinInternalAuditingaReview.pdf |
| work_keys_str_mv | AT abdullahdewifariha intellectualcapitalininternalauditingareview AT sofiansaudah intellectualcapitalininternalauditingareview |