Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study Online publication date: Mon, 11-Feb-2008
by Chaur-Shiuh Young, Liu-Ching Tsai, Hung-Wen Lee
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 4, No. 4/5, 2007
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.
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