Authors: Ching Choo Huang; Robert G. Luther; Michael E. Tayles; Binshan Lin
Addresses: Faculty of Accountancy and Accounting Research Institute, Level 14 Menara SAAS, Universiti Teknologi MARA, Malaysia. ' Bristol Business School, University of the West of England, Coldharbour Lane, Bristol, BS16 1QY, UK. ' Hull University Business School, Cottingham Road, Hull, HU6 7RX, UK. ' College of Business Administration, Louisiana State University in Shreveport, Shreveport, LA 71115, USA
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.
International Journal of Learning and Intellectual Capital, 2012 Vol.9 No.4, pp.448 - 463
Published online: 10 Oct 2012 *Full-text access for editors Access for subscribers Purchase this article Comment on this article