#Illuminate systems series

' Positioning management accounting on the intellectual capital agenda,'

Peter Cleary & Tom Kennedy & David O'Donnell & Philip O'Regan & Nick Bontis, 2007.

' Intellectual capital, management accounting practices and corporate performance: Perceptions of managers,'Īccounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. ' Estimating Nonresponse Bias in Mail Surveys,'Ĩ1694, University Library of Munich, Germany.Ġ502044, University Library of Munich, Germany.Įmerald Group Publishing, vol. ' Linking supply chain processes’ performance to a company’s financial strategic objectives,'Įuropean Journal of Operational Research, Elsevier, vol. ' Organizational culture and performance measurement systems,'Īccounting, Organizations and Society, Elsevier, vol. Scandinavian Journal of Management, Elsevier, vol. ' Constructing intellectual capital statements,' International Journal of Manpower, Emerald Group Publishing, vol.

' Does intellectual capital matter? High-performance work systems and bilateral innovative capabilities,'

International Journal of Innovation Management (ijim), World Scientific Publishing Co. ' Intellectual Capital And Innovations: Is Organisational Capital A Missing Link In The Service Sector?,' Ahmed Elsetouhi & Ibrahim Elbeltagi & Mohamed Yacine Haddoud, 2015.Strategic Management Journal, Wiley Blackwell, vol. ' Measuring organizational performance in the absence of objective measures: The case of the privately‐held firm and conglomerate business unit,'

#Illuminate systems series

' Exploratory Innovation, Exploitative Innovation, and Performance: Effects of Organizational Antecedents and Environmental Moderators,'ĮRIM Report Series Research in ManagementĮRS-2006-038-STR, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam. This paper may offer guidance to companies concerning the competencies needed for securing positive organizational outcomes from their knowledge resources, such as intellectual capital. The findings also show that the diversity of measurement mediates the relationship between intellectual capital and organizational performance. Using the partial least squares (PLS), we find that companies with higher levels of intellectual capital emphasize a greater diversity of performance measures. We conducted a questionnaire survey involving chief financial officers of 128 Iranian public listed companies. Such integration of financial, customer, internal business process, learning, and growth, along with social and environmental measures could result in an overarching and robust conceptualization of performance measurement a concept that was barely mentioned in previous literature. Further, we conceptualize the diversity of measurement by supplementing the original Kaplan and Norton's BSC model with a new perspective, social and environmental measures. We incorporate social capital into the general three-dimensional classification of intellectual capital namely, human capital, structural capital, and relational capital, to provide a more comprehensive measure of intellectual capital. As such, this study primarily aims to explore what role a performance measurement system plays in terms of the diversity of measurement in the relationship between intellectual capital and organizational performance. While the influence of knowledge-based assets on measurable performance has been examined extensively in the intellectual capital literature, little is known concerning the role of an organizational control system in fostering the management of intellectual capital as the most strategic asset for organizations. This could, in turn, facilitate information processing and bring about positive organizational outcomes. The central premise of the “fit-as-mediation” view states that knowledge-related factors could determine the usage and design of specific organizational systems, such as management accounting and control systems.