Year

2012

Degree Name

Doctor of Philosophy

Department

School of Accounting and Finance

Abstract

This study investigated the management of intellectual capital in the Malaysian public sector as a tool for non-financial organizational performance. Intellectual capital is the organizational knowledge that is not recognized in financial statements and could support non-financial organizational performance. Firstly, the study analyzed the theoretical relationship between intellectual capital and non-financial organizational performance. Secondly, the study investigated the empirical relationships between intellectual capital observed variables and the non-financial organizational performance observed variables. The observed variables of intellectual capital in this study were human capital, internal capital, and external capital and the observed variables of non-financial organizational performance were effectiveness, efficiency, and reputation.

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