The measurement of organizational capital

Roman Fiala and Jana Borůvková

Littera Scripta, 2011, vol. 4, issue 2

Abstract: The aim of the authors was to compare the model for measurement of organizational capital created for the Czech Republic with the model designed based on data of 309 businesses in the South-West Cohesion Region. The p-values of the intercept, the coefficients of tangible fixed assets and personnel expenses lower than 0.05 coming out in both models indicate statistical significance of these regression coefficients and intercepts. Therefore, it is significant at the 0.05 level that both the intercept and two independent variables have influence on the dependent variable in both models. Both models show also the highest p-value for the coefficient of intangible fixed assets. While this regression coefficient remains to be statistically significant in the model for the entire Czech Republic, it isn’t statistically significant for the South-West Cohesion Region. Thus the influence of intangible fixed assets on the dependent variable – revenue – hasn’t been proven. This article is a part of the results of the project no. 402/09/2057 “Measurement and management of the intangible assets impact on enterprise performance†, financed by Czech Science Foundation. Měření organizaÄ ního kapitálu

Keywords: organizational capital; measurement; linear regression model; sales; tangible fixed assets; intangible assets; staff costs; organizaÄ ní kapitál; měření; lineární regresní model; tržby; dlouhodobý hmotný majetek; dlouhodobý nehmotný majetek; osobní náklady (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:rsg:littra:2011-025

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