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Article
Publication date: 13 June 2019

A. Seetharaman, Nitin Patwa, A.S. Saravanan and Abhishek Sharma

The purpose of this paper is to discuss how the rush of technological change will consolidate the worldwide reach of the internet with more capacity, specifically to…

Abstract

Purpose

The purpose of this paper is to discuss how the rush of technological change will consolidate the worldwide reach of the internet with more capacity, specifically to control the physical world, including the machines, industrial facilities and frameworks that characterize cutting-edge technology.

Design/methodology/approach

The data were collected from 203 respondents predominantly from emerging economies, specifically India and SEA. Most of the participants are working professionals. Structural equation modelling was used to analyze data, as it is a popular statistical technique because of its ability to model selected independent variables and take into account all possible forms of measurement error to test an entire theory.

Findings

The Industrial Internet of Things (IIOT) platform comprises four fundamental capabilities: connectivity, big data, advanced analytics and application development. The IIOT has the potential to provide a high level of synergies between the 4 Ms of manufacturing, namely, man, machine, material and method.

Research limitations/implications

The collected data are predominately from India and SEA (close to 75 per cent), while contributions from other regions are comparatively less, so the findings cannot be generalized to the global context.

Practical implications

It is in the interest of service providers to collaborate and provide a universal solution to retain legacy systems to minimize the investment and reduce the security threat, which could boost IIOT adoption while ensuring that manufacturers are able to leverage this new technology efficiently.

Originality/value

The framework obtained has good quality of validity and reliability indicators. Thus, an alternative framework has been added to customer expectation which is currently a popular topic in the technological changes.

Details

Journal of Manufacturing Technology Management, vol. 30 no. 8
Type: Research Article
ISSN: 1741-038X

Keywords

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Book part
Publication date: 18 November 2013

Abstract

Details

Intellectual Capital and Public Sector Performance
Type: Book
ISBN: 978-1-78350-169-4

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Book part
Publication date: 22 October 2019

Mumbi Maria Wachira and David Wang’ombe

Though environmental management accounting (EMA) is a globally recognized accounting practice, its application and development within several developing economies remain…

Abstract

Purpose

Though environmental management accounting (EMA) is a globally recognized accounting practice, its application and development within several developing economies remain stunted. The aim of this chapter is to provide an overview of the extent to which EMA practices have been implemented by local manufacturing companies in Nairobi, Kenya.

Methodology

We measure the degree to which EMA methods have been adopted by manufacturing entities and hypothesize that firm size, financial performance, and regulation are positively associated to the extent to which EMA techniques are applied by Kenyan corporations. The chapter employs a mixed methods research approach and combines the use of surveys with semi-structured interviews to gain insights into drivers of EMA and the extent to which these methods are applied locally.

Findings

We find environmental regulation and financial performance are positively associated with the level of EMA practices applied by manufacturing entities.

Originality

The findings illustrate the complexities of applying EMA practices within an emerging context and provide evidence that EMA practices are still predominantly used by entities to meet local regulatory requirements. The qualitative findings indicate there could be some companies who engage with EMA at a more sophisticated level.

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Article
Publication date: 1 June 2002

A. Seetharaman, Hadi Helmi Bin Zaini Sooria and A.S. Saravanan

Claims the greatest challenge facing the accounting profession is understanding the huge difference between its balance sheet and market valuation. This gap represents the…

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9392

Abstract

Claims the greatest challenge facing the accounting profession is understanding the huge difference between its balance sheet and market valuation. This gap represents the core value of the company – its intellectual capital represented by brands, products, competitive advantage, patents, trade marks, customer relationships, R&D, human capital etc. The present financial accounting framework is criticised, especially in the USA and Europe, as inadequate and failing to communicate the most important assets and resources of today’s business, known as intangible assets or intellectual capital. As a result, there is a huge value gap and distortions between a business entity value as reported in the financial statements with the value put by investors on the stock market or even in merger and acquisitions cases. In the new knowledge economy (k‐economy), knowledge rather than physical assets drives innovations, revenue and profits growth, and nurtures new competitive advantages. Looks at the challenges encountered by accounting and where it is heading in the k‐economy environment.

Details

Journal of Intellectual Capital, vol. 3 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 1 June 2005

Fareeha Shareef and Howard Davey

In recent years there has been increasing focus on the importance of intellectual capital disclosure. The major resources of the football industry are human ‐ the players…

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1389

Abstract

In recent years there has been increasing focus on the importance of intellectual capital disclosure. The major resources of the football industry are human ‐ the players (as well as coaches and management) and supporters, yet the traditional accounting framework is largely ineffective in capturing these ‘hidden’ values. This paper reviews research on the quality and extent to which 19 listed professional English football clubs are reporting intellectual capital in their annual reports for the 2002 period. A disclosure index was developed and applied, giving scores for categories of disclosure and for the football clubs. The research findings suggest that components of intellectual capital were poorly reported by listed professional football clubs. External capital reporting was the highest scoring category, followed by human capital. However internal capital reporting scored the lowest. The research findings indicated a positive significant correlation between the size of clubs, club performance and their overall intellectual capital disclosure, in line with previous research in different industries. In conclusion, the importance of intellectual capital is recognized in the football industry as evidenced by the quality and quantity of IC disclosure by some clubs. However, the variability in reporting of different components of intellectual capital suggests that there is considerable room for improvement if the key resources of the football industry are to be truly reflected in the accounting system.

Details

Journal of Applied Accounting Research, vol. 7 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

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Book part
Publication date: 18 November 2013

Abstract

Details

Intellectual Capital and Public Sector Performance
Type: Book
ISBN: 978-1-78350-169-4

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Article
Publication date: 1 December 2004

A. Seetharaman, Kevin Lock Teng Low and A.S. Saravanan

With the development of computerization and networking capabilities, there is a significantly enhanced opportunity for sharing information and knowledge world‐wide. For an

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5716

Abstract

With the development of computerization and networking capabilities, there is a significantly enhanced opportunity for sharing information and knowledge world‐wide. For an organization to survive in these turbulent times, there is a great need for its continuous renewal through the introduction of new, innovative products and processes that are based on new knowledge. As a result, the management and measurement of intellectual capital have attracted a lot of attention in recent years both in the media and from academia. This paper assesses different methodologies of intellectual capital measurements, both from a macro valuation standpoint and from the operating perspective. Valuation metrics are suggested and it demonstrates how it is applied to a cross‐section of firms. The paper also shows that there is no conceptual framework commonly accepted and there is a considerable lack of consistency both inter‐country and intra‐country. This paper has taken three firms from distinct industries and has applied human, relational or structural capital metrics depending on which is the most relevant.

Details

Journal of Intellectual Capital, vol. 5 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 1 March 2004

A. Seetharaman, M. Balachandran and A.S. Saravanan

The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts…

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12856

Abstract

The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge‐based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally.

Details

Journal of Intellectual Capital, vol. 5 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

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Book part
Publication date: 17 July 2007

Mirja Iivonen and Maija-Leena Huotari

The article is concerned with the university library's intellectual capital (IC) as a part of the university's IC. The concept of IC is analyzed as consisting of the three…

Abstract

The article is concerned with the university library's intellectual capital (IC) as a part of the university's IC. The concept of IC is analyzed as consisting of the three main components: human capital, structural capital, and relational capital. These components are described in the context of the university library. It is suggested that certain kind of professional understanding and knowledge could be used to integrate the library's IC with the university's IC. It is claimed that this integration could enhance the library's contribution to the overall performance on the university. It is seen as a very important issue to demonstrate the role the university library can play in the growth of the university's intellectual capital, performance, and outcomes at a time when public funding for the universities is diminishing.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-484-3

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Book part
Publication date: 17 July 2007

Abstract

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-484-3

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