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Measuring intellectual capital efficiency in the Malaysian software sector

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dc.citedby29
dc.contributor.authorKweh Q.L.en_US
dc.contributor.authorChan Y.C.en_US
dc.contributor.authorTing I.W.K.en_US
dc.contributor.authorid55661469500en_US
dc.contributor.authorid55749209300en_US
dc.contributor.authorid57211409300en_US
dc.date.accessioned2023-12-29T07:44:52Z
dc.date.available2023-12-29T07:44:52Z
dc.date.issued2013
dc.description.abstractPurpose: The purpose of this paper is to investigate the efficiency of Malaysian public-listed software companies in transforming intellectual capital (IC) into corporate values by using the data envelopment analysis (DEA) methodology. Design/methodology/approach: The authors use three individual components of value added intellectual coefficient (VAIC�) as the input variables, and Tobin's Q and return on equity (ROE) as the output variables. Findings: Examining a sample of 25 companies, findings of this study show that companies listed on the main market of Bursa Malaysia are less efficient than those listed on the ACE market. Among the sample companies, Eduspec Holdings Berhad, which falls in the "stars" zone, is the most efficient company with the highest frequency of reference. The results remain robust despite the criticism about the validity of VAIC� as an IC indicator. Practical implications: The benchmarking analysis of this study may shed light for the managers in software companies to benchmark and improve their efficiency in IC management. Originality/value: This is the first paper to examine the IC efficiency of Malaysian software companies through DEA. � Emerald Group Publishing Limited.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1108/14691931311323904
dc.identifier.epage324
dc.identifier.issue2
dc.identifier.scopus2-s2.0-84878240922
dc.identifier.spage310
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84878240922&doi=10.1108%2f14691931311323904&partnerID=40&md5=5285bc0fd4ec8ef2bf55d262c7020d72
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/30138
dc.identifier.volume14
dc.pagecount14
dc.sourceScopus
dc.sourcetitleJournal of Intellectual Capital
dc.subjectComputer software
dc.subjectData envelopment analysis
dc.subjectEfficiency
dc.subjectIntellectual capital
dc.subjectMalaysia
dc.subjectSoftware company
dc.subjectVAIC�
dc.titleMeasuring intellectual capital efficiency in the Malaysian software sectoren_US
dc.typeArticleen_US
dspace.entity.typePublication
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