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Perceptions of Intellectual Capital: Irish Evidence

PHILIP O'REGAN (DEPARTMENT OF ACCOUNTING & FINANCE, UNIVERSITY OF LIMERICK)
DAVID O'DONNELL (CKO, INTELLECTUAL CAPITAL RESEARCH INSTITUTE OF IRELAND)
TOM KENNEDY (DEPARTMENT OF ACCOUNTING & FINANCE, UNIVERSITY OF LIMERICK)
NICK BONTIS (INSTITUT FOR INTELLECTUAL CAPITAL RESEARCH & STRATEGIC MANAGEMENT AT MCMASTER UNIVERSITY)
PETER CLEARY (DEPARTMENT OF ACCOUNTING & FINANCE, UNIVERSITY OF LIMERICK)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 1 February 2001

217

Abstract

Recent market volatility has provided a fundamental challenge to those arguing for the central role of intellectual capital as a source of organisation value. Using perceptual data relevant to the importance of intellectual capital as a source of enterprise value gathered in two studies conducted before and after the recent market ‘downturn’ respectively, this paper provides empirical evidence in support of the continuing and central importance of intellectual capital. The findings from these two studies also demonstrate consistency in the composition of the human, internal and external components of intellectual capital. The Irish software/telecom sector provides an ideal research frame work for any such investigation. In recent years Ireland has established itself as the largest software exporter in the world and this sector has been one of the primary engines of growth in an economy that has experienced real growth of over 40% in 6 years, a rate unparalleled in the developed world.

Citation

O'REGAN, P., O'DONNELL, D., KENNEDY, T., BONTIS, N. and CLEARY, P. (2001), "Perceptions of Intellectual Capital: Irish Evidence", Journal of Human Resource Costing & Accounting, Vol. 6 No. 2, pp. 29-38. https://doi.org/10.1108/eb029073

Publisher

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MCB UP Ltd

Copyright © 2001, MCB UP Limited

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