Intangible Assets, Multi-dimensional Performance Measures and Organisational Performance: A Direct and Mediating Relationship

Habib Zaman Khan
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Habib Zaman Khan: University of Canberra

Chapter Chapter 6 in An Innovative Performance Measurement System & Sustainability, 2024, pp 169-210 from Springer

Abstract: Abstract This study investigates the impact of change in investment in intangible assets on the use of multi-dimensional performance measures (MPM) and organisational performance (OP). It also investigates the mediating effect of MPM on the relationship between change in investment in intangible assets and OP. Additionally, the current study investigates the moderating effects of market competition and banks’ size on understanding the change in investment in intangible assets and OP relationship. The study collected data using survey questionnaires distributed to the top-level management of Bangladeshi banks (n = 34) and post-questionnaire interviews. A partial least squares technique was used to test the hypothesised model. The three major findings were as follows: (1) change in investment in intangible assets positively affects OP; (2) there is a significant relationship between change in investment in intangible assets and MPM use and (3) the relationship between change in investment in intangible assets and OP is partially mediated by MPM. Additional analysis undertaken in the current study also found the moderating effects of market competition and banks’ size on understanding the change in investment in intangible assets and OP relationship.

Keywords: Investment in intangible assets; Multi-dimensional performance measures; Banks; Organisational performance; Bangladesh (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-97-6843-1_6

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DOI: 10.1007/978-981-97-6843-1_6

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