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Application of intellectual capital in management accounting and finance

Mastor, Nor Hamimah and Md. Som, Hishamuddin and Rajab, Azizah and Sofian, Saudah and Saat, Maisarah Mohamed and Mastor, Saiful Hadi Application of intellectual capital in management accounting and finance. Project Report. Faculty of Management and Human Resource Development, Skudai, Johor. (Unpublished)

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Abstract

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 nonaccounting 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

Item Type:Monograph (Project Report)
Uncontrolled Keywords:Intellectual Capital, Management Accounting Practice (MAP), Performance Measurement, Budgeting, Capital investment decisions, Economic Exposure Management, Performance, Corporate Characteristics
Subjects:H Social Sciences > HG Finance
H Social Sciences > HD Industries. Land use. Labor
Divisions:Management and Human Resource Development (Formerly known)
ID Code:3782
Deposited By: Pn Zaidah Ramli
Deposited On:18 Jul 2008 03:06
Last Modified:01 Jun 2010 03:12

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