Intangible Assets Disclosure Among Malaysian Technology Companies: A Resource Based View

In the last 50 years, many explanations of the determinants of a firm’s success have emerged. One main research stream has dominated the literature on strategic management, grounded in the ‘resource-based view’. Its main assumptions hold that resources possessing specific characteristics such as being valuable, rare, inimitable and non-substitutable are the key determinants of a firm’s success, and are generally regarded to be intangible in nature. In an effort to add to the body of research within the ‘resource-based view’, this paper seeks to test the core assumptions of the ‘resource-based view’ within the Job Network industry in Australia. Given that firms access various intangible resources as they try to carry out a market strategy, this present study is interested in investigating whether or not, intangible resources (capabilities) classified as skills contribute more to Job Network providers’ success than intangible resources in the form of assets, as prescribed by the ‘resource-based view’ theory. To carry out the present study, a conceptual model of intangible resources was developed based on Hall’s (1992) classification of intangible resources divided into two categories: assets and capabilities, but extends this earlier work by including some other resources available for Job Network providers in Australia (e.g. relationships abilities and functional routine). A single hypothesis was posited to investigate the assumption that capabilities contribute largely to Job Network providers’ market and financial performance, rather than intangible assets. This model was tested via a survey encompassing Job Network providers in Australia. Of the 200 questionnaires distributed, a final sample of 69 providers was analysed using multiple regression analysis. Providers’ duration in business was used as a control variable. The findings of the present study revealed mixed results. Capabilities were found to be a significant contributor to providers’ market performance and not financial performance, after accounting for the effects of other intangible assets and the control variable. By contrast, organisational assets were found to be a significant contributor to both market and financial performance measures. In addition, intellectual property and reputation assets were not found to be significant in predicting providers’ market and financial performance. Therefore, in contrast to the ‘resource-based-view’ theory, capabilities were not found to be the single most important contributor to Job Network providers’ performance. Thus, the findings of this study may raise some important issues regarding which intangible resources are the most important contributors to providers’ market and financial performance. They also offer a rich avenue for further investigations.

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Strategically Comparing Selected Major College Basketball Powerhouses Through The Resource Based View Of The Firm

Journal of Business & Economics Research (JBER) ◽

10.19030/jber.v4i4.2657 ◽

2011 ◽

Vol 4 (4) ◽

Author(s):

David P. Synowka ◽

Alan D. Smith ◽

Dean R. Manna

Keyword(s):

Organizational Culture ◽

Competitive Advantage ◽

Sport Management ◽

Intangible Assets ◽

National Level ◽

Organizational Cultures ◽

Sustainable Competitive Advantage ◽

Resource Based View ◽

Strategic Assets ◽

The University

The key to sustaining a competitive advantage through effective management is working with people.  Especially dealing with sport management and marketing, concepts such as organizational culture and reputation are identifying strategic assets that are intangible resources.  These concepts form the basis on the strategic theory behind the Resource-based View (RBV) of the firm.  Strategic assets are intangible since they are inherently hard to duplicate, since duplication requires the inputs of how an object reacts with all the senses.  Intangible assets are, by their very nature, ‘unknowable’ in the purest sense and, thus, difficult to duplicate.  In addition, intangible assets are rare in that the variations that will be found within will be profound from owner to owner.  The organizational cultures and reputations of the Duke University and the University of Cincinnati were compared, since they have petitions for national level basketball, but radically different organizational cultures.  What constitutes organizational culture in one organization will have differences not present in another’s culture, thus allowing for some teams to maintain a sustainable competitive advantage.

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INTELLECTUAL CAPITAL AS THE SOURCE OF COMPETITIVE ADVANTAGE: THE RESOURCE-BASED VIEW

Facta Universitatis Series Economics and Organization ◽

10.22190/fueo1702127r ◽

2017 ◽

pp. 127 ◽

Cited By ~ 2

Author(s):

Tamara Radjenović ◽

Bojan Krstić

Keyword(s):

Competitive Advantage ◽

Intellectual Capital ◽

Intangible Assets ◽

Resource Based View

The concepts of intellectual capital and competitiveness are widely studied issues among researchers during the last few decades. Intangible assets have been proved to be the fundamental source of value and competitiveness in modern enterprises. Intellectual capital is a valuable invisible resource which drives firm’s growth and provides superior value for stakeholders. Therefore, the aim of the paper is to examine the role the intellectual capital has in creating and sustaining competitive advantage of enterprises from the resource-based perspective.

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Resource-based view model implementation toward business competitiveness (Case study in mushroom SMEs in Malang, Indonesia)

Advances in Food Science, Sustainable Agriculture and Agroindustrial Engineering ◽

10.21776/ub.afssaae.2021.004.01.3 ◽

2021 ◽

Vol 4 (1) ◽

pp. 18-24

Author(s):

Ardaneswari Dyah Pitaloka Citraresmi ◽

Andan Linggar Rucitra ◽

Novi Haryati ◽

Faizatul Amalia

Keyword(s):

Competitive Advantage ◽

Strong Influence ◽

Intangible Assets ◽

Partial Least Square ◽

Least Square ◽

Company Performance ◽

Resource Based View ◽

Strategic Resources ◽

Tangible Assets ◽

Business Competitiveness

Mushroom is one of the main commodities of agroindustry which experienced an increase in production due to the existence of consumer awareness to consume healthy products. The popularity causes the development of the mushroom processing industries in Malang. To improve the quality of products, mushroom SMEs need to further develop the company performance. Company performance can be achieved with an effective competitive advantage. Competitive advantage is a factor that a company should have in order to succeed in business. The fundamental source of competitive advantage is assets. This research use a Barney’s theory in determining strategic resources to achieve competitive competitiveness called Resource-Based View (RBV). The purpose of this research are to determine the influence of: (1) tangible assets on competitive advantage strategy, (2) intangible assets on competitive advantage strategy, (3) company capability on competitive advantage strategy, and (4) competitive advantage strategy on company performance. The exploration techniques utilised are quantitative and Partial Least Square (PLS). The results showed that the tangible assets and company capability have a strong influence and positively contribute to competitive advantage strategy, meanwhile intangible assets have a weak influence and negatively contribute to competitive advantage strategy, and competitive advantage strategy has a strong influence and positively contributes to company performance.

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CASTING A RESOURCE-BASED VIEW ON INTANGIBLE ASSETS AND EXPORT BEHAVIOUR

Business Management and Education ◽

10.3846/bme.2013.18 ◽

2013 ◽

Vol 11 (2) ◽

pp. 315-332 ◽

Cited By ~ 2

Author(s):

Seyyed Mohammad Tabatabaei Nasab ◽

Mohammad Ali Farhangnejad ◽

Babak Naysary

Keyword(s):

Intangible Assets ◽

International Markets ◽

Sustainable Competitive Advantage ◽

Export Intensity ◽

Resource Based View ◽

Structural Capital ◽

Export Behaviour ◽

Significant Difference ◽

The Mean ◽

Technological Capital

Prosperous companies in the 21st century have come to know the necessity of intangible assets as an important factor to achieve sustainable competitive advantage and constant presence in the international markets. Hence, the purpose of this paper is to examine intangible assets and evaluate its relationship with export behaviour in terms of export intensity (Export-Sales Ratio) and export type (Permanent, Occasional & Periodical). The population under study includes all export firms during 2002 until 2010 in Yazd province, Iran. Research data were collected by questionnaire and in order to answer the research questions and testing hypotheses, MCDM techniques (i.e. AHP & TOPSIS) and statistical analysis (i.e. ANOVA) were utilized. According to the research results, human capital, relational capital, technological capital, corporate reputation, and structural capital placed as the first to the fifth significant factors respectively. Findings revealed that there is a significant difference between the permanent and occasional presence in the international markets regarding intangible assets; as the mean of intangible assets in the firms with permanent export is higher than the mean of intangible assets in the firms with occasional export. However, there is no significant difference between intangible assets and the export intensity.

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