Abu Hassan Bin Md. Isa

Intellectual capital in small and medium enterprises in Pakistan

Purpose – The purpose of this paper is to evaluate the links between intellectual capital sub-components and organizational performance in small and medium enterprises (SMEs) operating in the electrical and electronics manufacturing sector in Pakistan. Design/methodology/approach – Data were collected through structured questionnaires from a sample of 247 respondents from Pakistani SMEs in Gujranwala and Gujarat. Several tests were used to examine the reliability and validity of the research instrument. Finally, multiple regression analysis was used to test the proposed research hypotheses. Findings – The findings of this study demonstrate that the overall regression model of intellectual capital shows goodness of fit while one component of intellectual capital – namely human capital – appeared insignificant. Subsequently, six out of seven research hypotheses was accepted. Practical implications – This study will provide a valuable framework for entrepreneurs, executives, managers and policy makers in man...

Impact of Intellectual Capital on the Organizational Performance of Islamic Banking Sector in Malaysia

In a contemporary business environment, intellectual capital is considered as the most critical strategic asset for the success of the organization. Intellectual capital is a life blood of the high-tech and knowledge intensive organizations. Banking sector is considered as a knowledge intensive segment. Therefore, there is a great need to nourish the concept and applications of intellectual capital in banking sector. In Malaysia, banking sector is mainly based on conventional banking sector and Islamic banking sector. This study was conducted on Islamic banking sector operating in Kula lumpur Malaysia. A total of 120 individuals were

The road to the development of intellectual capital theory

Today, intellectual capital is recognised as the most important factor for the success of the organisations. Intellectual capital is lifeblood of organisation and it is constituted on the six major components namely human capital, customer capital, structural capital, social capital, technological capital and spiritual capital. Many researchers believe the roots of intellectual capital theory are mainly originated from resources-based theory and knowledge-based theory. The main crux of this paper was to explore the literature review and find the link of intellectual capital theory with resources-based theory and knowledge-based theory. Intellectual capital theory is an advanced for two theories namely knowledge-based theory and resources-based theory. This paper will contribute significantly in addition of literature review and in intellectual capital theory.

Measurement of performance at institutions of higher learning: the balanced score card approach

Organisations have to confront with new developments brought about by the shift of industrial age competition to information age competition. As a result of this, certain assumptions with regard to the running and measurement of organisational performance have become obsolete. Information becomes essential to bring about new capabilities for competitive success. In the information age, it is vital for organisations to attempt to create future value through investments in customers, suppliers, employees, processes, technology and innovation (Kaplan and Norton, 1998a). Therefore, in information age, organisations need to formulate and utilise performance measurement tools that can be used to develop strategies, not only to create value for the current and future customers, but also to enhance current and future capabilities necessary to improve future performance. The tools are not only to be used to control behaviour and to evaluate past performances, but also to articulate and communicate future strategies. In brief, the objectives of this research study are: evaluate performance measurement at institutions of higher learning; assess the level of awareness and knowledge of balanced scorecard as a measure.

Determining the influence of intellectual capital on the organisational performance of banking sector in Kelantan, Malaysia

In this study the researchers attempt to examine the effect of intellectual capital on the organisational performance of banking sector operating in Kelantan, Malaysia. There is no doubt that intellectual capital is considered as the prime asset of an organisation to stay in a competitive business environment. In a knowledge-based economy organisations mainly based on intangible or soft assets. These assets refer to intellectual capital. Intellectual capital is considered as the nucleus of knowledge-based economy. In this study, a total of 250 individuals were involved to examine the role of intellectual capital in the banking sector operating in Kelantan, Malaysia. Multiple regression analysis was used to test the research hypotheses. The findings of this study revealed that four research hypotheses were supported while three research hypotheses were not supported. This study provides empirical findings of the contribution of intellectual capital to banking sector in Malaysia.

Leadership styles and financial services performance

This paper seeks to explore the relationship between leadership practices and organisational performance of financial leaders in Malaysia. It aims to investigate the existence of contemporary leadership styles such as transformational, transactional and leader-member exchange (LMX) in enhancing organisational performance particularly in financial services sector. Data was collected from financial services companies, comprising commercial banks, investment banks, unit trust management companies and insurance companies. SmartPLS 2.0 (M3) was applied to test the hypotheses that comprised both transformational and transactional leadership styles and also LMX on organisational performance and subsequently bootstrapping was conducted to investigate the standard error of the estimate and t-values. This research highlights the importance of leadership awareness as well as recognition of LMX as a valuable approach in achieving a better organisational performance. This study attempts to blend various leadership styles and organisational performance of financial services sector in Malaysia.

A comprehensive look at the re-examination of the re-evaluation effect of auditor switch and its determinants in Malaysia: a post crisis analysis from Bursa Malaysia

This study examines economic rational for auditor switch and its impact on share revaluation of 51 switched firms main board of Bursa Malaysia for the post crisis period (1997-2002). This study adopted both logistic regression model and event study methodology to examine the determinants of auditor switches and its impact to share price. Findings show that the auditor switch decision of Malaysian listed firms for post crisis period has been partly explained by audit report, turnover growth and firms performance. While, findings suggest no significant evidence of wealth effect from auditor switch announcements once switches were divided along the line of auditor switch type, different findings emerged.