Doctor of Philosophy
School of Accounting and Finance
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
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.