Intellectual Capital Performance of the Commercial Banking Sector of Malawi

Lipunga, Andrew Munthopa

doi:10.5539/ijbm.v10n1p210

Cited by 9 publications

(15 citation statements)

References 23 publications

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“…In conducting business operations, banks rely on the knowledge and expertise of employees, creating good customer relationships and using information and communication technology. Although the physical, that is material capital of the bank is very important in this case, intangible assets, ie intellectual capital, play a crucial role in creating quality service, and thus in creating good business and financial results (Lipunga, 2015). This is confirmed by some of the results of numerous studies conducted worldwide, which are presented in this paper.…”

Section: Literature Reviewsupporting

confidence: 75%

The influence of intellectual capital on financial performance of commercial banks in the Republic of Serbia

Peković¹,

Pavlović²,

Zdravković³

2020

Ekonomika

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Successful banks are those that are constantly innovating, relying on new technologies and focusing on the skills of their employees. Intellectual capital, as a form of intangible assets, is a key success factor for commercial banks. Therefore, the subject of this research is the impact of intellectual capital components on the financial performance of commercial banks in the Republic of Serbia. The results showed a positive statistically significant impact of intellectual capital on the ROA. Additionally, the components of intellectual capital related to human and relational capital had a statistically significant impact on the ROE, while structural capital did not.

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Section: Literature Reviewsupporting

confidence: 75%

The influence of intellectual capital on financial performance of commercial banks in the Republic of Serbia

Peković¹,

Pavlović²,

Zdravković³

2020

Ekonomika

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“…Moreover, business organizations with higher intellectual capital (Khan, Ali, et al, 2017) ni icant contribution to value creation and raising the irm's performance. The study is also supported on the indings of Lipunga (2014) who opines that commercial banks have to put more effort to improve their intellectual capital eficiency. Moreover, as the study also discloses that a signi icant main effect of intellectual capital is also achieved, it also implies that employees in commercial banks having higher intellectual capital level have also higher level of knowledge sharing.…”

Section: The Moderating Effect Of Intellectual Capital On the Relationship Between Corporate Reputation And Knowledge Sharingmentioning

confidence: 69%

The moderating effect of intellectual capital on the relationship between corporate reputation and knowledge sharing of commercial banks

Nemino

Gempes

2018

J. adm. bus. stud.

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The ultimate aim of this study is to determine the moderating effect of intellectual capital on the relationship between corporate reputation and knowledge sharing of commercial banks in the Caraga Region, Philippines. Its objectives are to determine the levels of corporate reputation, knowledge sharing, and intellectual capital. Also, correlations between corporate reputation on knowledge sharing and intellectual capital on knowledge sharing were studied. Adapted survey questionnaires were given to a sample of 400 bank employees of various commercial banks in the region using a strati ied sampling technique. Results uncovered that the three constructs have a very high level as perceived by the bank personnel. Findings revealed that corporate reputation is signi icantly related to knowledge sharing. Intellectual capital also showed a signi icant positive relationship towards knowledge sharing. To determine the moderating effect of intellectual capital, hierarchical logistic regression was employed in this study. Results revealed that intellectual capital demonstrates a signi icant moderating effect on the relationship between corporate reputation and knowledge sharing. Employees who have higher intellectual capital also have a higher level of corporate reputation towards knowledge sharing. Having said this, the proposed research model in this study may be considered by the business enterprises, in general, by revisiting their current platforms and policy formulations and reviews on corporate reputation towards knowledge sharing with the complementary effect of intellectual capital. With these three constructs as a support system, superior performance and competitiveness among commercial banks and other business organizations may be expected. With the growing economic activities nowadays, especially that ASEAN development is already taking place in the ASEAN member countries where the Philippines is a member of, commercial banks have to sustain their competitive position amidst the challenging competition in the banking industry.

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“…The Value Added Intellectual Coefficient (VAIC™) method is the most common method for assessing and measuring IC, which is widely used by many scientists and practitioners in IC research [48][49][50].…”

Section: Vaic Intellectual Capital Assessment Methodsmentioning

confidence: 99%

Intellectual Capital of a Trading Company: Comprehensive Analysis Based on Reporting

et al. 2020

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The study is devoted to the analysis of the efficiency of use and the effectiveness of disclosing the intellectual capital (IC) of a trading company operating in the market of the Russian Federation. The subject of the research is an assessment of the quality of disclosure of information about the IC company involved in the creation of financial results of activities and the growth of the company’s value. The study examines the assessment of IC and the search for links between the involvement of IC in the formation of the financial result of a trading company and the degree of its reflection in the company’s annual reports. Methods of using intellectual value-added coefficients (VAIC) such as the trademark logo (written as ™), Calculated Intangible Value (CIV) and content analysis of the company’s annual reports are used to assess the IC and its elements. The influence of IC and its components, on the financial results of a trading company are also investigated and calculated using various methods. It is shown that there are no statistically significant relationships between the assessments of IC and its elements obtained using financial ratios, and those obtained using content analysis. This indicates that the opinions and assessments of the heads of a trading company regarding IC are formed regardless of the size of IC involved in the formation of economic results and testifies to the absence of an effective investment management policy in the studied company. Some of the results obtained confirm the trends in IC structures previously observed for companies in other industries. The results also indicate that the existing system for preparing annual reports does not sufficiently consider the size, dynamics and efficiency of using the intangible assets of a trading company. The results of this study are likely to be useful to management and academics.

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Intellectual Capital Performance of the Commercial Banking Sector of Malawi

Cited by 9 publications

References 23 publications

The influence of intellectual capital on financial performance of commercial banks in the Republic of Serbia

The influence of intellectual capital on financial performance of commercial banks in the Republic of Serbia

The moderating effect of intellectual capital on the relationship between corporate reputation and knowledge sharing of commercial banks

Intellectual Capital of a Trading Company: Comprehensive Analysis Based on Reporting

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