Awareness of intellectual capital among bank executives in India: a survey

Mahesh Joshi, Monika Kansal and Sharad Sharma

International Journal of Accounting & Information Management, 2018, vol. 26, issue 2, 291-310

Abstract: Purpose - This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related terminology. The paper also explores relative and specific contributions of each selected source of information in creating IC awareness among bank executives in India and determines difference among the executives from the public and private sector. Design/methodology/approach - This research paper follows a survey-based approach to capture the perceptions of Indian bank managers working middle and top management across different banks. Regression analysis and ANOVA were applied to data from 166 responses. Findings - The study finds that IC awareness among Indian banking executives is reasonably high and is equally spread across the three sub-categories of capital (external capital, human capital and internal capital), though the relative awareness of external capital is on the higher side. However, the sources of awareness of IC terminology differ among executives from the public- and private-sector banks. Research limitations/implications - The sample was limited to middle and top managers in the Indian banking industry and suffers from the usual limitations of survey-based research such as the design of the survey instrument and the personal biases of the respondents. Some limitations may also have arisen because of the definitions of IC elements adopted by this study. Originality/value - This research adds a new dimension to the IC research by exploring the practical application and awareness of IC that deviates from traditional annual report-based disclosure and valuation studies. No existing literature has examined the survey-based awareness study, particularly on the banking industry. This paper provides a foundation for future studies that examine the operational awareness and application of IC in the service industries.

Keywords: Intellectual Capital; Annual reports; Banking sector; Private-sector banks; Public-sector banks (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:ijaim-07-2016-0073

DOI: 10.1108/IJAIM-07-2016-0073

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