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Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study

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  • Chaur-Shiuh Young
  • Liu-Ching Tsai
  • Hung-Wen Lee

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.

Suggested Citation

  • Chaur-Shiuh Young & Liu-Ching Tsai & Hung-Wen Lee, 2007. "Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(4/5), pages 422-442.
    • Handle: RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:422-442
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    Cited by:

    1. Robert Rieg & Ute Vanini, 2023. "Value relevance of voluntary intellectual capital disclosure: a meta-analysis," Review of Managerial Science, Springer, vol. 17(7), pages 2587-2631, October.

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