Intellectual capital information gaps

Ching Choo Huang, Robert G. Luther, Michael E. Tayles and Binshan Lin

International Journal of Learning and Intellectual Capital, 2012, vol. 9, issue 4, 448-463

Abstract: This paper explores the internal intellectual capital (IC) information gaps by examining the extent to which IC information is made available by the internal accounting system as well as how important IC information is to managers in carrying out their jobs. A postal survey, with the aid of a questionnaire, was conducted on Malaysian listed companies. Generally, the mean scores for the importance of IC information are greater than those of availability. It was found that IC information gaps do exist. Out of the 46 IC information items only two of them, namely 'employee recruitment costs' and 'employees' level of education/qualification', do not differ significantly between their availability and importance. There is a need to supply more information on the other 44 IC information items in Malaysian companies. It is concluded that the current financial accounting system does not produce sufficient IC information for managers in Malaysia.

Keywords: intellectual capital; information gaps; Malaysia; accounting systems; internal accounting; managers; listed companies; recruitment costs; employees; education levels; employee recruitment; employee qualifications; financial accounting; learning; intellectual capital. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:9:y:2012:i:4:p:448-463

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