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Open Access
Article
Publication date: 11 May 2023

Md. Tofael Hossain Majumder, Israt Jahan Ruma and Aklima Akter

This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh.

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Abstract

Purpose

This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh.

Design/methodology/approach

The authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM).

Findings

The results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector.

Originality/value

This work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance.

Details

LBS Journal of Management & Research, vol. 21 no. 2
Type: Research Article
ISSN: 0972-8031

Keywords

Open Access
Article
Publication date: 17 December 2020

Faizi Weqar, Zubair Ahmad Sofi and S.M. Imamul Haque

The prime intention of this study is to examine the influence of intellectual capital (IC) on the financial performance of Indian companies listed on Standard and Poor Bombay…

1991

Abstract

Purpose

The prime intention of this study is to examine the influence of intellectual capital (IC) on the financial performance of Indian companies listed on Standard and Poor Bombay Stock Exchange Sensitive Index (BSE SENSEX).

Design/methodology/approach

The study employs the data of 30 most significant and most prominent companies of India listed on BSE SENSEX for 10 years from 2009–2010 to 2018–2019. Value Added Intellectual Coefficient (VAICTM) methodology developed by Pulic (2000) was employed for measuring the efficiency of the IC.

Findings

The efficiency of IC is substantially and positively associated with the financial performance of the Indian companies as measured by return on assets (ROA), market-to-book (MB) ratio and return on equity (ROE). Amongst the three dimensions of VAIC, capital employed efficiency (CEE) was the most vital element in contributing to the firm financial performance, followed by human capital efficiency (HCE). Structural capital efficiency (SCE) only helps in enhancing the ROA of Indian firms.

Research limitations/implications

The study results are only restricted to the 30 companies of India listed on S&P BSE SENSEX Index. Thus generalization of the result needs especial caution.

Originality/value

The study fills the void in the current literature of IC and business performance and extends the understanding of their relationship by providing empirical evidence.

Details

Asian Journal of Accounting Research, vol. 6 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 26 February 2024

Cheikh Tidiane Ndour and Simplice Asongu

This study examines the relevance of information and communication technologies in the effect of gender economic inclusion on environmental sustainability.

Abstract

Purpose

This study examines the relevance of information and communication technologies in the effect of gender economic inclusion on environmental sustainability.

Design/methodology/approach

The focus is on a panel of 42 sub-Saharan African countries over the period 2005–2020. The empirical evidence is based on generalized method of moments. The environmental sustainability indicator used is CO2 emissions per capita. Three indicators of women’s economic inclusion are considered: female labour force participation, female employment and female unemployment. The chosen ICT indicators are mobile phone penetration, Internet penetration and fixed broadband subscriptions.

Findings

The results show that: (1) fixed broadband subscriptions represent the most relevant ICT moderator of gender economic inclusion for an effect on CO2 emissions; (2) negative net effects are apparent for the most part with fixed broadband subscriptions (3) both positive ICT thresholds (i.e., critical levels for complementary policies) and negative ICT thresholds (i.e., minimum ICT levels for negative net effects) are provided; (4) ICT synergy effects are apparent for female unemployment, but not for female employment. In general, the joint effect of ICTs or their synergies and economic inclusion should be a concern for policymakers in order to better ensure sustainable development. Moreover, the relevant ICT policy thresholds and mobile phone threshold for complementary policy are essential in promoting a green economy.

Originality/value

The study complements the extant literature by assessing linkages between information technology, gender economic inclusion and environmental sustainability.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Open Access
Article
Publication date: 4 August 2022

Peter Nderitu Githaiga, Neddy Soi and Kibet Koskei Buigut

This paper examines the effect of intellectual capital (IC) on the financial sustainability of microfinance institutions (MFIs). The study is motivated by the increased calls for…

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Abstract

Purpose

This paper examines the effect of intellectual capital (IC) on the financial sustainability of microfinance institutions (MFIs). The study is motivated by the increased calls for MFIs to be self-sustainable and the growing importance of knowledge-based assets as contributors of competitive advantage and sustained performance.

Design/methodology/approach

With a global sample of 444 MFIs and data for 2013–2018, which yielded 2,664 MFIs-year observations, this study examines the effect of IC on MFIs’ financial sustainability. The data are extracted from the MIX Market database. Value added intellectual capital coefficients are used as proxy measures of IC. Operational self-sufficiency is used to measure financial sustainability. Data are analyzed using three-panel data estimation models: the fixed effect, the random effect and the dynamic panel system generalized method of moments.

Findings

The results show that human capital efficiency and capital employed efficiency have a positive and significant effect on the financial sustainability of MFIs. However, structural capital efficiency has a significantly negative effect on financial sustainability. These results confirm the relative importance of both tangible and intangible assets as important positive contributors of financial sustainability of MFIs.

Research limitations/implications

The paper focused on the association between IC and financial sustainability of MFIs. Therefore, examining nonfinancial institution may validate the contributions of this study.

Practical implications

Based on the findings, MFIs’ managers are encouraged to leverage IC, physical and financial capital to attain financial sustainability. In particular, MFIs should invest in employees training and development. Additionally, owing to the positive relationship between physical capital and financial sustainability, there is need for policy interventions to ensure MFIs access adequate funding. The study further recommends mandatory disclosure of IC among MFIs.

Originality/value

This is the first paper to investigate the relationship between IC and the financial sustainability of MFIs using panel data and a global sample of MFIs; therefore, it lays an empirical ground for future studies.

Details

Asian Journal of Accounting Research, vol. 8 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Content available
Article
Publication date: 31 August 2021

Ciro Troise, Leo Paul Dana, Mario Tani and Kyung Young Lee

The aim of this paper is to investigate how social media use (SMU) affects the entrepreneurial orientation (EO) and entrepreneurial opportunities (EOP) of start-ups.

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Abstract

Purpose

The aim of this paper is to investigate how social media use (SMU) affects the entrepreneurial orientation (EO) and entrepreneurial opportunities (EOP) of start-ups.

Design/methodology/approach

The hypothesis testing and analysis were conducted using the partial least squares approach to structural equation modeling (PLS-SEM).

Findings

The research shows that SMU has a strong positive impact on EOP, while it has no impact on start-ups' EO. Interestingly, the impact of SMU on EOP is stronger than the impact of EO on EOP.

Originality/value

The findings add new knowledge to the emerging research stream that focuses on SMU in the context of entrepreneurship and provides useful insights for both scholars and practitioners. In particular, the evidence suggests implications for stakeholders with regard to their firms' entrepreneurial activities. This research offers several possible avenues for future research.

Details

Journal of Small Business and Enterprise Development, vol. 29 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Open Access
Article
Publication date: 11 March 2022

Md. Anhar Sharif Mollah and Md. Abdur Rouf

Intellectual capital (IC) and financial performance is now a very contemporary issue in the banking sector. The purpose of this study is to investigate empirically the impact of…

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Abstract

Purpose

Intellectual capital (IC) and financial performance is now a very contemporary issue in the banking sector. The purpose of this study is to investigate empirically the impact of IC on financial performance of all the listed commercial banks of Bangladesh.

Design/methodology/approach

Bangladesh Bank database and financial statement of the listed commercial banks of Bangladesh for the period of 2014–2018 have been used to collect data. Value added intellectual coefficient (VAICTM) methods have been used for measuring the performance of banks. VAICTM determined IC and its three major components like structural, human and capital employed.

Findings

The results suggest that human capital efficiency (HCE) and capital employed efficiency (CEE) have statistically significant relationships with bank performance, but when VAICTM is divided then structural capital efficiency (SCE) does not have a significant relationship with bank performance.

Research limitations/implications

The study uses only listed banks, but it does not include all the commercial banks specially nationalized commercial banks.

Practical implications

The findings allowed banks to focus more on human capital (HC) and structural capital, because in the present world, HC is considered one of the key factors for the success in business. This study also provides an awareness on how good IC of the banking companies will bring more assistance to a better life of a society.

Originality/value

This is one of the very few studies which examine the impact of IC on bank financial performance in Bangladesh.

Details

Journal of Money and Business, vol. 2 no. 1
Type: Research Article
ISSN: 2634-2596

Keywords

Open Access
Article
Publication date: 2 November 2021

Moazzam Ali, Muhammad Usman, Shahzad Aziz and Yasin Rofcanin

The purpose of the present study is to examine the relationship between spiritual leadership and employees' alienative commitment to the organization, both directly and…

2326

Abstract

Purpose

The purpose of the present study is to examine the relationship between spiritual leadership and employees' alienative commitment to the organization, both directly and indirectly, via employee social capital. We also test the role of employee political skill as a boundary condition of the indirect spiritual leadership–alienative commitment link.

Design/methodology/approach

Time-lagged data were collected from 491 employees in various manufacturing and service organizations. Data were analyzed using structural modeling equation in Mplus (8.6).

Findings

Spiritual leadership was negatively associated with alienative commitment, both directly and indirectly, via social capital. Employee political skill moderated the indirect relationship between spiritual leadership and alienative commitment, such that the relationship was stronger when employee political skill was high (vs low).

Practical implications

The demonstration of spiritual leadership's behaviors by both managers and employees can develop employees' social capital at work, which in turn can reduce employees' negative commitment to the organization. Likewise, improving employees' political skills can help leadership diminish alienative commitment.

Originality/value

The present work contributes to the literature on spiritual leadership by foregrounding how and why spiritual leadership undermines employee alienative commitment to the organization. By doing so, the study also enhances the nomological networks of the antecedents and outcomes of social capital and contributes to the scant literature on negative alienative commitment. Given the prevalence and negative repercussions of alienative commitment for employees' and organizations' productivity and performance, our findings are timely and relevant.

Details

Journal of Asian Business and Economic Studies, vol. 29 no. 4
Type: Research Article
ISSN: 2515-964X

Keywords

Content available
966

Abstract

Details

International Journal of Public Sector Management, vol. 24 no. 3
Type: Research Article
ISSN: 0951-3558

Open Access
Article
Publication date: 23 February 2022

Alessandra Lardo, Katia Corsi, Ashish Varma and Daniela Mancini

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this…

6362

Abstract

Purpose

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.

Design/methodology/approach

This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.

Findings

Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.

Research limitations/implications

The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.

Originality/value

This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 1 November 2022

P.G.S. Amila Jayarathne, B.T.K. Chathuranga, N.J. Dewasiri and Sudhir Rana

This study aims to investigate the motives of mobile payment adoption from both customers' and retailers' perspectives in Sri Lanka during the COVID-19 pandemic period. It also…

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Abstract

Purpose

This study aims to investigate the motives of mobile payment adoption from both customers' and retailers' perspectives in Sri Lanka during the COVID-19 pandemic period. It also aims to compare the motives of mobile payment adoption across rural and urban contexts.

Design/methodology/approach

The study employs a mixed-method approach with a concurrent research design. Both a survey of customers and in-depth interviews of managers in retail companies are used.

Findings

The study discloses that performance expectancy and facilitating conditions (PEFC), Hedonic motivation (HM) and perceived technology security (PTS) as significant motives for customers to adopt mobile payment during this pandemic period. Such findings are confirmed by the four challenges disclose by the retailers. The unfamiliarity of customers, lack of employees' knowledge on mobile payment systems, poor management orientation and lack of computer literacy of customers are the main challenges from the retailers' perspectives. Further, it shows, though PEFC is a common motive, other motives are different across rural and urban.

Practical implications

The findings of the study are helpful for retailers and policymakers. Retailers can develop strategies to enhance mobile payment adoption through PEFC, HM and PTS by giving special attention to the rural community. The main motive possible to use in both rural and urban contexts is PEFC. Further, retailers should take the initiatives to uplift the technological know-how of their employees while inculcating supportive management orientation. Policymakers can use this study to develop policies to enhance the community's familiarity with mobile payment technology and computer literacy.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate motives for adopting mobile payments from both customers' and retailers' perspectives while being the first scrutiny to compare rural and urban scenarios. The use of mixed methods with concurrent research design also contributes to originality.

Details

South Asian Journal of Marketing, vol. 4 no. 1
Type: Research Article
ISSN: 2719-2377

Keywords

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