scholarly journals Management Knowledge Assets: A Review of the Models Used to Measure and Report Intellectual Capital

2018 ◽  
Vol 1 ◽  
pp. 15-44
Author(s):  
Michael So ◽  
Keyword(s):  
Intellectual Capital ◽  
Balance Sheet ◽  
Public And Private ◽  
Measurement Models ◽  
Knowledge Based ◽  
Tangible Assets ◽  
Starting Point ◽  
Sustainable Advantage ◽  
New Thinking ◽  
Public And Private Sector

Contemporary organisations in both public and private sector are often examined not only in terms of their core functional business but also in how they have adapted to a knowledge-based and innovation-driven economy. As such, knowledge-based assets are considered as a source of sustainable advantage. The magnitude of change in the proportion of value creation by these intangible investments has caused a paradigm shift and the recognition of an increasingly important role for intellectual capital (IC). There is also a growing interest in developing business reporting models that are more comprehensive than that of traditional accounting-based reporting, which has been shown to be inadequate to report the value of intellectual capital. Researchers and academics have attempted to build models for IC reporting. In this paper, eleven IC measurement models are critically reviewed and a framework of IC valuation and reporting based on capabilities is suggested. The capabilities enhanced by IC could be reported in combination with the tangible assets in an IC capability balance sheet. The IC capability model offers a clear starting point for a new thinking in evaluating intangible assets as a firm business resource.

Intellectual capital in family firms: human capital identification and measurement

2015 ◽  
Vol 16 (1) ◽  
pp. 199-223 ◽  
Author(s):  
Enrique Claver-Cortés ◽  
Patrocinio Carmen Zaragoza-Sáez ◽  
Hipólito Molina-Manchón ◽  
Mercedes Úbeda-García
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Family Firms ◽  
Balance Sheet ◽  
Research Approach ◽  
Competitive Advantages ◽  
Content Type ◽  
Starting Point ◽  
Practical Implications

Purpose – Based on the literature devoted to family firms and the intellectual capital-based view of the firm, the purpose of this paper is not only to identify the most important human capital intangibles owned by family firms but also to show a number of indicators that can help measure them. Design/methodology/approach – A qualitative case-study-based research approach was adopted taking as reference: 25 family firms belonging to different sectors; previous works existing in the literature; and the intellectus model. Findings – The present study identifies ten intangibles associated with the human capital of family firms and shows 60 indicators that can be used to measure them. It additionally provides empirical evidence and gives examples of these intangibles through the analysis of 25 international family firms. Research limitations/implications – The difficulty in collecting all the human capital intangibles of family firms; the problems associated with the creation of accurate indicators; and those specific to the research methodology adopted. Practical implications – Identifying the human capital intangibles of family firms and their indicators can help managers become aware of their importance, and this will consequently help them improve their management. This could be an interesting starting point to value these intangibles in the balance sheet as well as to draw comparisons between family and non-family organisations. Originality/value – The framework provided by family firms sheds light on several intangibles specific to these firms – precisely for their condition as “family” firms. Those intangibles – human capital intangibles being especially highlighted in this study – provide the basis for the achievement of competitive advantages.

Examining the off Balance Sheet Exposure and Efficiency of Indian Commercial Banks – A DEA Approach

2020 ◽  
Vol 6 (02) ◽  
pp. 60-72
Author(s):  
Kompalli Sasi Kumar
Keyword(s):  
Private Sector ◽  
Returns To Scale ◽  
Allocative Efficiency ◽  
Balance Sheet ◽  
Cost Savings ◽  
Public And Private ◽  
Financial Variables ◽  
Proxy Variables ◽  
Public And Private Sector ◽  
Constant Returns To Scale

The study examined the exposure and efficiency of select public and private sector banks towards off balance sheet items by applying Data Envelopment Analysis (DEA) on the key financial performance ratios of banks. The study covered a period of 5 years ranging from 2013 to 2017 and conducted a year wise analysis. The study selected 20 different type of variables (financial variables) for building Input –Output Model to test DEA for examining efficiency. These variables are acting as proxy variables for indicating the effect of Off balance sheet exposures on the financial health of the business. These variables are extracted from the financial statements of respective banks on a year on year basis and required adjustments are done. The study investigated the Off balance sheet exposures in the areas of Foreign Exchange Transactions, Guarantees, Acceptance and Endorsements etc., The proxy variables, so identified for the study are employed for understanding various efficiencies of banks like scale efficiencies involve Constant Returns to Scale (CRS), Variable Returns to Scale (VRS) and average efficiencies like Technical Efficiency (TE), Cost Efficiency (CE), Allocative Efficiency (AE). The study find out that throughout the study period, the select banks exhibited constant returns to scale, except CUB and AXIS Bank in the first year of study (2013) displayed increasing returns to scale due to heavy exposures. In the category of efficiency parameters, AXIS Bank and CUB are displaying lower efficiencies in the segment of private sector banks and Andhra Bank and OBC exhibiting lower efficiencies in the segment of public sector banks. Here lower efficiencies with references to cost savings aspects and output generation, this may be due to their scale of operations in the industry. The study concluded that large banks are exhibiting highest efficiencies than compared to small banks operating in the industry. This is definitely an area for further research to the industry and researchers to examine the direct effect of Off balance sheet transactions (IFRS amendments in this direction only), so that credit risk can be reduced considerably in the business. So that business houses can take up calculated risk in the international markets.

General Prospects and Contending Issues in Malaysian ICT Policy

2014 ◽  
pp. 230-249
Keyword(s):  
Innovation Policy ◽  
Internet Technology ◽  
Public And Private ◽  
Knowledge Based ◽  
Role Of The State ◽  
Knowledge Based Economy ◽  
Digital Gap ◽  
Public And Private Sector ◽  
Trade And Investment

Malaysia was one of the early adopters of Internet technology to steer innovation policy in a direction that is making the country become a knowledge-based economy. This notion of knowledge-based economy driven by ICT is best exemplified by the borderless connectivity, interactivity, and networking. Since the middle of 1990s, there have been gradual but systematic public and private sector initiatives towards ICT agenda with the prominent role of the state. This chapter aims to unpack ICT developments and examine the implications of the post-MSC formation for Malaysia and its associated issues and challenges. Second, the discussion provides an overview of MSC performance and its importance for enhancing growth, trade, and investment; reducing the digital gap; nurturing innovation; and achieving more inclusive societies. Third, some issues and challenges in MSC development are also highlighted.

scholarly journals Liquidity and Off-Balance Sheet Items: A Comparative Study of Public and Private Sector Banks in India

2017 ◽  
Vol 8 (1) ◽  
pp. 47 ◽  
Author(s):  
N. Pushkala ◽  
J. Mahamayi ◽  
K. A. Venkatesh
Keyword(s):  
Private Sector ◽  
Banking Sector ◽  
Balance Sheet ◽  
Vital Role ◽  
Public And Private ◽  
Banking Business ◽  
Public And Private Sector ◽  
The Impact ◽  
Reserve Ratio ◽  
Of Greece

Liquidity is the life-line of every business. Banking business’ liquidity was the bone of contention during the economic crisis of Greece and the downfall of Finance Behemoth like Lehman Brothers. Banking Sector-Illiquidity was the epicentre of such crisis. Globally, the Off-Balance Sheet Exposure played a vital role in managing liquidity and solvency issues of commercial banks. This research paper explores the concepts, aspects, analysis of liquidity and the impact of Off-Balance Sheet Items on Liquidity and Solvency. Furthermore, this paper focuses on the liquidity aspects of Public and Private Sector banks towards scrutinizing whether the ownership has any influence on the liquidity and solvency aspects of the banking structure, under the backdrop of Off-Balance Sheet Exposure. Besides, it looks into the unpredictability of RBI’s policies on liquidity like Cash Reserve Ratio, Statutory Liquidity Ratio etc.

HRM Practices In Commercial Banks: A Discriminant Analysis Among Public And Private Sector Banks

Think India ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 214-221
Author(s):  
E. RUSHIT GNANA ROY ◽  
P. JEGAN
Keyword(s):  
Public Sector ◽  
Human Resources ◽  
Private Sector ◽  
Banking Industry ◽  
Public And Private ◽  
The Public ◽  
Public Sector Banks ◽  
Hrm Practices ◽  
Knowledge Based ◽  
Public And Private Sector

Since the banking industry is a knowledge based industry it is essential to transfer the staff recruited into valuable human resources for the banks. It can be done by the provision of adequate skills, knowledge, competences and talents to the human resources. The investment n HRM is essential and inevitable in banking industry, since the return on investment on HRM practices for higher than its cost. With this background, that rate of implementation of HRM practices is banks was analysed. The study revealed that implementation of HRM practices at private sector banks are higher compared to public sector banks. The public sector banks should realise the importance of implementation of HRM practice in order to enrich their performance.

Awareness of intellectual capital among bank executives in India: a survey

2018 ◽  
Vol 26 (2) ◽  
pp. 291-310
Author(s):  
Mahesh Joshi ◽  
Monika Kansal ◽  
Sharad Sharma
Keyword(s):  
Private Sector ◽  
Intellectual Capital ◽  
Banking Industry ◽  
Service Industries ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
External Capital ◽  
Bank Executives ◽  
Public And Private Sector

Purpose This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related terminology. The paper also explores relative and specific contributions of each selected source of information in creating IC awareness among bank executives in India and determines difference among the executives from the public and private sector. Design/methodology/approach This research paper follows a survey-based approach to capture the perceptions of Indian bank managers working middle and top management across different banks. Regression analysis and ANOVA were applied to data from 166 responses. Findings The study finds that IC awareness among Indian banking executives is reasonably high and is equally spread across the three sub-categories of capital (external capital, human capital and internal capital), though the relative awareness of external capital is on the higher side. However, the sources of awareness of IC terminology differ among executives from the public- and private-sector banks. Research limitations/implications The sample was limited to middle and top managers in the Indian banking industry and suffers from the usual limitations of survey-based research such as the design of the survey instrument and the personal biases of the respondents. Some limitations may also have arisen because of the definitions of IC elements adopted by this study. Originality/value This research adds a new dimension to the IC research by exploring the practical application and awareness of IC that deviates from traditional annual report-based disclosure and valuation studies. No existing literature has examined the survey-based awareness study, particularly on the banking industry. This paper provides a foundation for future studies that examine the operational awareness and application of IC in the service industries.

scholarly journals Priority Sector Lending by Public and Private Sector Banks in India

2020 ◽  
Vol 4 (10) ◽  
pp. 127-134
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Small And Medium Enterprises ◽  
Balance Sheet ◽  
Bank Credit ◽  
Inclusive Growth ◽  
Public And Private ◽  
Public Sector Banks ◽  
Public And Private Sector ◽  
Medium Enterprises

Priority Lending is critical to the inclusive growth in India. The credit distribution to the priority sectors is vital in ensuring that the economic growth is even and percolates down to all levels in the economy. RBI made it mandatory to the Scheduled Commercial Banks (SCB) in India for providing credit delivery to critical sectors identified as part of priority sector. RBI mandated all the banks should achieve the targets and sub targets of priority sector lending as minimum percent of Adjusted Net Bank Credit (ANBC) or Off - Balance sheet Exposure (OBE) whichever is higher. This paper aims at understanding the credit delivery to Priority Sector by Public Sector Banks (PSBs), Private Sector Banks (PrSBs), analyze the ability of the banks to meet the targets and sub targets as Agriculture Advances, Micro, Small and Medium Enterprises Advances and Weaker Sections Advances and whether these banks are meeting the recommendations of the RBI in providing credit to different sub segments of priority sector especially, Agriculture, MSMEs and Weaker sections. Ratios were calculated to check the proportion of these priority advances in the total advances, the percentage of priority in the ANBC. The statistical tools are used to check the significant variation of priority lending by these banks. Public Sector banks are proved that they are dominant partners in this strategy for sustainability of financial inclusion through lending to all the target and sub targets as per the RBI norms. Major portion of PrSBs lending is towards MSMEs while PSB were targeting more on agriculture and weaker sections.

Intellectual capital and corporate performance: a case of Indian banks

2018 ◽  
Vol 8 (1) ◽  
pp. 84-105 ◽  
Author(s):  
Ranjit Tiwari ◽  
Harishankar Vidyarthi
Keyword(s):  
Intellectual Capital ◽  
Fixed Effects ◽  
Stock Exchange ◽  
Positive Association ◽  
Public And Private ◽  
Content Type ◽  
Interaction Variables ◽  
Sustainable Advantage ◽  
And Performance ◽  
Indian Banks

Purpose The purpose of this paper is to explore and explain the linkage between intellectual capital (IC) efficiency of banks and their performance. Design/methodology/approach In total, 39 public and private banks listed in Bombay Stock Exchange from 1999 to 2015 were considered for the study. Panel fixed effects technique is used to draw inferences. Findings Results of the study provide evidence of positive association between IC and performance of banks; however, only human capital and structural capital have shown instances of significant positive linkage with banks performance. The results also indicate that the IC efficiency of private sector banks is better than public sector banks in India. Practical implications This study may enable Indian banking firms to measure their IC efficiency and develop policies to promote and improve upon their intellectual potential to enhance banks performance. Originality/value It is a novel study in Indian context that considers interaction variables in extending the prior understanding of the role of IC in enhancing banks performance, which may build sustainable advantage for banks in emerging economies like India.

A Hybrid Approach to Big Data Systems Development

2016 ◽  
pp. 20-37 ◽  
Author(s):  
Anil Aggarwal
Keyword(s):  
Big Data ◽  
Hybrid Approach ◽  
Data Systems ◽  
Public And Private ◽  
Business Decision ◽  
Citizen Satisfaction ◽  
The Public ◽  
Starting Point ◽  
Big Data Systems ◽  
Public And Private Sector

Data has always played a critical part in business decision making. The digital economy is generating Tsunami of data which must be analyzed and used by both the public and private sector. Survival and citizen satisfaction may depend on how governments use big data to develop citizen-centric services. Big data analysis can lead to better transparency, less corruption and citizen satisfaction. Big data is an emerging area where models and applications are still emerging. Currently there are few, if any, models that provide guidance in developing applications. This chapter proposes a hybrid approach which can be used as a starting point for future development.

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