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The purpose of this paper is to examine and compare the indicators of k‐economy to assess whether their status of development helps to improve such indicators in the SAARC. Furthermore, the study also aims to create linkage among the indicators of k‐economy, economic integration process in the SAARC, and the knowledge conversion model.

The paper adopts comparative analyses of the indicators of k‐economy. Indicators are considered under three tracks such as: socio‐economic, economic and ICT infrastructure. Socio‐economic indicators – poverty index, literacy rate, public expenditure on education, R&D expenditure, enrolment of tertiary education, number of researchers in R&D, participation in international agency. Economic indicators – per‐capita real GDP, real GDP growth rate, share of GDP by sector, structure of trade, inflation and unemployment rate. ICT infrastructure indicators – telephone main lines per 100 people, cellular users per 100 people, broadband per 100 people, and internet users per 100 people. The data are obtained from publications, existing reports and web sites of international organizations.

The indicators of k‐economy demonstrate deprived developmental status with increasing trends in the SAARC member countries. As a result, SAARC demonstrates poor growth in terms of knowledge development as compared to other economic integrations in Asia such as APT. There is a considerable variation in most of the indicators among the member states as measured by CV (coefficient of variation) although they lay in low‐income county status. The people of the SAARC countries like to adopt with the ICT easily if the opportunity is provided. The study revealed that the countries in the SAARC should carefully follow the knowledge creation, conversion, implementation and reverse follow‐up process to meet specific indicator based needs of the specific sector of particular members considering their social and financial affordability in the local context.

The study does not use the same year's data for all the indicators applied in this paper due to lack of data availability.

The findings of this paper will be useful to formulate effective policies to improve the indicators of k‐economy in the SAARC. This will be influential for the SAARC to be a competitive integration.

This study provides comparative empirical evidence of variation in the indicators of k‐economy among the SAARC member countries contribute to improve such indicators. The paper also creates linkage among the indicators of k‐economy, economic integration process in the SAARC, and the knowledge conversion model.

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.

The objective of this paper is to assess the relative efficiency of 12 selected Asia Pacific countries in their development of knowledge‐based economies (KEs).

The performances of the selected countries are evaluated using data envelopment analysis (DEA).

The DEA scores indicate that four of the emerging countries (India, Indonesia, Thailand and Mainland China) are relatively inefficient in K‐E development compared to the other eight which are equally efficient. The main reason for their backwardness is due to the outflow of their human capital resource to the developed countries. This seriously undermines the level of their K‐E development compared to their counterparts. The results also indicate that knowledge dissemination is generally not a serious problem, except for India.

The results and the discussion should be taken as the first step in an analysis which warrants further research. The knowledge clusters identified earlier could suggest that the k‐economy may be better studied by its components where the more diagnostic versions of the DEA model can be applied.

The importance of this study however, is not so much the immediate result which highlights comparative efficiencies, but rather that DEA is a workable model which can take the study of KE further in investigating the contributory factors of KE.

This paper makes an original contribution because a comprehensive analysis of this type, of relative performance measures of the knowledge economy in the Asia Pacific countries, has not been done before using the quantitative technique of DEA.

The purpose of this paper is to assess the perceived importance and actual level of implementation of five preliminary success factors, four knowledge management (KM) strategies and three KM processes towards the performance of the Malaysian telecommunication industry.

A questionnaire survey was conducted on telecommunication companies based on a convenience sampling technique. Data were analyzed using paired t‐tests and multiple regression analyses.

The results show that Malaysian telecommunication organizations view all the KM preliminary success factors, strategies and process as important and critical but fall short of implementation. K Audit, K Map, leadership, measurement, construction and embodiment are the variables that have the largest gap between perceived importance and actual implementation. For perceived importance, culture is the only important variable associated with organizational performance whereas for actual implementation, both business strategy and construction process are found to be significantly associated with organizational performance.

This paper was conducted in only one industry in Malaysia. Furthermore, it focuses on KM implementation rather than on learning and knowledge utilization. This paper provides a framework for developing an instrument for assessing the use of preliminary elements in the Malaysian telecommunication industry. Telecommunication organizations have to overcome problems identified and enhance their implementation level in order to achieve better organizational performance.

This paper has extended knowledge in KM, especially concerning implementation issues at the beginning stage of KM. Moreover, it is among the first empirical work to specifically examine preliminary success factors, processes and strategies that affect the preliminary implementation of KM.

The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive advantage provided by BI capability is not well researched. To fill this gap, this study attempts to develop a model for successful BI deployment and empirically examines the association between BI deployment and sustainable competitive advantage. Taking the telecommunications industry in Malaysia as a case example, the research particularly focuses on the influencing perceptions held by telecommunications decision makers and executives on factors that impact successful BI deployment. The research further investigates the relationship between successful BI deployment and sustainable competitive advantage of the telecommunications organizations. Another important aim of this study is to determine the effect of moderating factors such as organization culture, business strategy, and use of BI tools on BI deployment and the sustainability of firm’s competitive advantage.

This research uses combination of resource-based theory and diffusion of innovation (DOI) theory to examine BI success and its relationship with firm’s sustainability. The research adopts the positivist paradigm and a two-phase sequential mixed method consisting of qualitative and quantitative approaches are employed. A tentative research model is developed first based on extensive literature review. The chapter presents a qualitative field study to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. The study includes a survey study with sample of business analysts and decision makers in telecommunications firms and is analyzed by partial least square-based structural equation modeling.

The findings reveal that some internal resources of the organizations such as BI governance and the perceptions of BI’s characteristics influence the successful deployment of BI. Organizations that practice good BI governance with strong moral and financial support from upper management have an opportunity to realize the dream of having successful BI initiatives in place. The scope of BI governance includes providing sufficient support and commitment in BI funding and implementation, laying out proper BI infrastructure and staffing and establishing a corporate-wide policy and procedures regarding BI. The perceptions about the characteristics of BI such as its relative advantage, complexity, compatibility, and observability are also significant in ensuring BI success. The most important results of this study indicated that with BI successfully deployed, executives would use the knowledge provided for their necessary actions in sustaining the organizations’ competitive advantage in terms of economics, social, and environmental issues.

This study contributes significantly to the existing literature that will assist future BI researchers especially in achieving sustainable competitive advantage. In particular, the model will help practitioners to consider the resources that they are likely to consider when deploying BI. Finally, the applications of this study can be extended through further adaptation in other industries and various geographic contexts.

This purpose of this paper is to assess the perceived importance and actual implementation of four knowledge management (KM) strategies, i.e. culture; leadership; information technology; and measurement, in the Malaysian telecommunication industry.

Data were collected from 289 telecommunication organizations in Malaysia and analyzed using indices and parametric statistics.

The paired t‐test results show significant differences among all the KM strategies in terms of their importance and actual implementation. Strategies such as technology, culture and leadership are moderately implemented, with measurement being the least implemented factor.

This paper focuses on KM implementation rather than on learning and knowledge utilization.

Malaysian telecommunication organizations should give equal attention to the implementation of all the four KM strategies. They need to have proper planning and overcome any problem or difficulty for the four KM strategies to be implemented smoothly, and subsequently narrow the gaps between the perceived importance and actual implementation of these strategies. Such viable practice will significantly help the government of Malaysia to achieve the K‐Economy status and Vision 2020.

This study is perhaps one of the first to empirically investigate and compare the perceived importance and actual implementation of the four KM strategies in the Malaysian telecommunication industry.

There is relatively very little information on knowledge management in the public sector, and even less in developing countries. This paper investigates and examines the availability of a knowledge management strategy in a public organisation in Malaysia. This paper also examines perceptions on the benefits, problems, responsibilities and technological aspects that are entailed in managing knowledge in an organisation. Issues that encourage and restrict knowledge generation and knowledge sharing are also discussed. To achieve an in‐depth study, the Ministry of Entrepreneur Development of Malaysia was chosen for a case study. A questionnaire was used as the main instrument in gathering data, and a total of 154 respondents were involved in the survey. Although the Ministry does not have any specific knowledge management strategy, the study reveals that knowledge in the Ministry was available in the Ministry's procedures and policies, job manual procedure, ISO 9002, desk file, work flow and databases.

Intellectual capital (IC) plays a pivotal role in the high-tech and knowledge-based economic sectors. With the emergence of FinTech, which, with respect to the banking sector, is merging high-tech with the k-economy, there is an emerging need to highlight the importance and understand the dynamics of bank IC. With respect to Gulf Cooperation Council (GCC) economies, where FinTech has become de rigueur, banking is bifurcated into Islamic and banking sectors. Through comparative empirical analysis, the purpose of this paper is to examine IC efficiency in Islamic and conventional banks with a view to elucidating the impact of IC, in aggregate and decomposed into its components, on an operational, financial and market performance of Islamic banks juxtaposed with conventional banks.

Using data collected from 59 banks for five years (2012-2016) involving 295 observations, an independent variable derived from the modified value added IC (MVAIC) components are regressed against dependent bank performance indicator variables [Return on Assets (ROA), Return on Equity (ROE) and Tobin’s Q (TQ)]. Two types of control variables complete the regression analysis in this study: bank-specific and macroeconomic.

The findings elicited from the empirical results demonstrate that there is positive relationship between IC efficiency and financial performance (ROE) and market performance (TQ) in Islamic banks. In conventional banks, however, there is a positive relationship between IC and operational performance (ROE) and financial performance (ROE).

The model in this paper presents a valuable analytical framework for exploring IC efficiency as a driver of performance in dual-sector banking economies characterized by co-existence of Islamic and conventional financial institutions. In addition, this paper highlights bank management lacunae manifesting in terms of the weak nexus between: IC and asset efficiency (ROA) in Islamic banks and IC and market value (TQ) in conventional banks.

The purpose of this paper is to incorporate the spillover effects of trade on East Asian productivity, namely China, Indonesia, Japan, Korea, Malaysia, Philippines, Singapore and Thailand.

This study attempts to fill in the gaps of previous studies by developing applications of extensive growth theory that shows the trade spillover effects on productivity growth of ASEAN 5 plus3. It further provides a meaningful statistical analysis in which, the first step of the estimation to get the coefficients of the explanatory variables that has been used by econometric approach. It can be restated here that in addition, a second step that plugs the parameters of the variables into the model in order to compute the contribution rates of productivity indicators including the calculation of the residual of the model (total factor productivity – TFP) and GDP contributions being used by growth accounting approach. The TFP is considered be trade spillover effects indicator that is showed the technology transfer to domestic firms and human capital skills upgrading.

The paper finds that there was a little contribution of exports and imports to TFP growth in these countries during all the periods of study. It confirms that high physical capital input growth resulted in high gross domestic product (GDP) contribution and low TFP contribution with insignificant technological progress experiences by most of these countries, with the exception of Japan and to some extent, South Korea.

In this respect, the trade spillover effects had transferred technology and developed human capital skills to a greater extent in the cases of Japan and Republic of Korea and their economies considered to be productivity driven economies.

Cyclical fluctuations in the level and rate of growth of economic activity have long been a feature of the British economy. The ability to forecast “turning points” (peaks and troughs) in business activity is of crucial importance for changes in companies' stockholding policy, hiring policy, capital budgeting, and many other aspects of corporate appraisal.