Year
2012
Degree Name
Doctor of Philosophy
Department
School of Accounting and Finance
Recommended Citation
Kamaruddin, Kardina, Intellectual capital management: a tool for assessing non-financial organizatonal performance in public sector organizations in Malaysia, Doctor of Philosophy thesis, School of Accounting and Finance, University of Wollongong, 2012. https://ro.uow.edu.au/theses/3574
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.
Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.