Application of intellectual capital in management accounting practices
Intellectual capital literature devotes considerable growing attention to its valuation, measurement and reporting, but far less attention to its implications for managerial accounting. This study concerns the impact of IC on management accounting practices (MAP) and corporate performance. It examin...
| Main Authors: | , , , |
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| Format: | Monograph |
| Language: | English |
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Universiti Teknologi Malaysia
2004
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| Online Access: | http://eprints.utm.my/2703/1/71974.pdf |
| _version_ | 1796853450112237568 |
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| author | Mastor, Nor Hamimah Md. Som, Hishamuddin Rajab, Azizah Mohamed Saat, Maisarah |
| author_facet | Mastor, Nor Hamimah Md. Som, Hishamuddin Rajab, Azizah Mohamed Saat, Maisarah |
| author_sort | Mastor, Nor Hamimah |
| collection | ePrints |
| description | Intellectual capital literature devotes considerable growing attention to its valuation, measurement and reporting, but far less attention to its implications for managerial accounting. This study concerns the impact of IC on management accounting practices (MAP) and corporate performance. It examines whether, and how, the degree and form of IC influences MAP, specifically performance measurement, budgeting, capital budgeting, and economic exposure management. It explores the greater likelihood of firms investing heavily in IC emphasising non-financial measures and adopting a non-accounting style, focusing more on strategic, and less on financial issues. Furthermore, whether they are better able to respond to unanticipated economic and market changes, and whether they have high culture of trust. Data were collected through a postal survey of companies and six case studies in Malaysia. These included both accounting and non-accounting executives. Quantitative data analysis used principal component, correlation, and multiple regression analyses. Case studies data were analysed based on propositions developed for the study. New empirical evidence indicates relationships between (1) IC and (a) MAP (b) high culture of trust (c) economic exposure management, (2) IC, MAP, and high firms’ performance. Suggestions are also provided for future research. |
| first_indexed | 2024-03-05T17:59:40Z |
| format | Monograph |
| id | utm.eprints-2703 |
| institution | Universiti Teknologi Malaysia - ePrints |
| language | English |
| last_indexed | 2024-03-05T17:59:40Z |
| publishDate | 2004 |
| publisher | Universiti Teknologi Malaysia |
| record_format | dspace |
| spelling | utm.eprints-27032017-10-11T01:37:33Z http://eprints.utm.my/2703/ Application of intellectual capital in management accounting practices Mastor, Nor Hamimah Md. Som, Hishamuddin Rajab, Azizah Mohamed Saat, Maisarah H Social Sciences (General) Intellectual capital literature devotes considerable growing attention to its valuation, measurement and reporting, but far less attention to its implications for managerial accounting. This study concerns the impact of IC on management accounting practices (MAP) and corporate performance. It examines whether, and how, the degree and form of IC influences MAP, specifically performance measurement, budgeting, capital budgeting, and economic exposure management. It explores the greater likelihood of firms investing heavily in IC emphasising non-financial measures and adopting a non-accounting style, focusing more on strategic, and less on financial issues. Furthermore, whether they are better able to respond to unanticipated economic and market changes, and whether they have high culture of trust. Data were collected through a postal survey of companies and six case studies in Malaysia. These included both accounting and non-accounting executives. Quantitative data analysis used principal component, correlation, and multiple regression analyses. Case studies data were analysed based on propositions developed for the study. New empirical evidence indicates relationships between (1) IC and (a) MAP (b) high culture of trust (c) economic exposure management, (2) IC, MAP, and high firms’ performance. Suggestions are also provided for future research. Universiti Teknologi Malaysia 2004-08-31 Monograph NonPeerReviewed application/pdf en http://eprints.utm.my/2703/1/71974.pdf Mastor, Nor Hamimah and Md. Som, Hishamuddin and Rajab, Azizah and Mohamed Saat, Maisarah (2004) Application of intellectual capital in management accounting practices. Project Report. Universiti Teknologi Malaysia. (Unpublished) |
| spellingShingle | H Social Sciences (General) Mastor, Nor Hamimah Md. Som, Hishamuddin Rajab, Azizah Mohamed Saat, Maisarah Application of intellectual capital in management accounting practices |
| title | Application of intellectual capital in management accounting practices |
| title_full | Application of intellectual capital in management accounting practices |
| title_fullStr | Application of intellectual capital in management accounting practices |
| title_full_unstemmed | Application of intellectual capital in management accounting practices |
| title_short | Application of intellectual capital in management accounting practices |
| title_sort | application of intellectual capital in management accounting practices |
| topic | H Social Sciences (General) |
| url | http://eprints.utm.my/2703/1/71974.pdf |
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