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Contingency factors influencing the availability of internal intellectual capital information

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Purpose – The purpose of this paper is to explore several contingency variables, namely
environmental uncertainty, business strategy, technological advancement, market to book ratio, size,
profitability and industry type in the context of management accounting and the availability of
internal intellectual capital (IC) information.
Design/methodology/approach – A questionnaire was developed and posted to the managers of
Malaysian companies. A multiple regression statistical technique was employed to analyse the data.
Findings – It is found that business strategy and technological advancement of customer service
relate positively to the availability of internal IC information in Malaysian companies.
Research limitations/implications – The relatively small response of usable replies to the
questionnaire survey is a limitation of this paper. The finding implies that companies with more internal
IC information are more likely to be those of product differentiators and those who have undergone
technological advancement of customer service. Malaysian companies tend to have a strong customer
orientation and place great emphasis on managing customer capital (CC). Future research can
investigate the types of IC information used by Malaysian managers to manage their CC.
Originality/value – This paper contributes to the literature as it examines the relationship between
context and IC within a contingency theory framework. Unlike other research which relates to external
IC disclosures with firm-specific variables, this research links contingency factors to internal IC
information from related fields (management accounting and external IC reporting).

Keywords Intellectual capital, Accounting information, Management accounting, Malaysia

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Financial Reporting and Accounting

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Journal of Financial Reporting and Accounting Vol. 8 No. 1, 2010 pp. 4-21

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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