Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study

Chaur-Shiuh Young, Liu-Ching Tsai and Hung-Wen Lee

International Journal of Accounting, Auditing and Performance Evaluation, 2007, vol. 4, issue 4/5, 422-442

Abstract: This study examines whether an intellectual capital (IC)-oriented corporate performance management (CPM) system drives corporate performance through supporting the development and accumulation of intellectual capital. Data were collected from 211 firms in Taiwan and analysed using a structural equation model (SEM) analysis. We document that greater adoption of an IC-oriented CPM system is significantly associated with higher IC levels. In addition, greater adoption of an IC-oriented CPM system has a significant and positive indirect effect on corporate performance through its association with IC levels. The results highlight the importance and benefits of adopting an IC-oriented CPM system. This study extends existing research on the association between IC and corporate performance by explicitly identifying IC-oriented CPM systems as a contributing factor to corporate IC developments.

Keywords: corporate performance; performance management systems; intangible assets; intellectual capital; performance evaluation; structural equation modelling; Taiwan. (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:422-442

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