Intellectual capital performance in the banking sector: An assessment of Australian owned banks

Cahill, D, Joshi, M and Sidhu, J 2010, 'Intellectual capital performance in the banking sector: An assessment of Australian owned banks', Journal of Human Resource Costing and Accounting, vol. 14, no. 2, pp. 151-170.


Document type: Journal Article
Collection: Journal Articles

Title Intellectual capital performance in the banking sector: An assessment of Australian owned banks
Author(s) Cahill, D
Joshi, M
Sidhu, J
Year 2010
Journal name Journal of Human Resource Costing and Accounting
Volume number 14
Issue number 2
Start page 151
End page 170
Total pages 20
Publisher Emerald Publishing
Abstract The purpose of this paper is to examine the intellectual capital (IC) performance of Australian banks for the period 2005-2007. It also aims to examine the relationship amongst various constituents of IC performance. Design/methodology/approach - The value added intellectual coefficient (VAICe) approach developed by Public is used to determine the IC performance of the Australian banks. The required data to calculate different constituents of IC was obtained from the annual reports of Australian banks. Findings - The paper reveals that VAICe has a significant relation with human costs and the value addition made by the Australian banks. All Australian owned banks have relatively higher human capital efficiency than capital employed efficiency and structural capital efficiency. The size of the bank in terms of total assets, total number of employees and total shareholders equity has little or no impact on the IC performance of the Australian owned banks.
Subject Financial Accounting
Keyword(s) intellectual capital
human capital
banking
Australia
DOI - identifier 10.1108/14013381011062649
Copyright notice © Emerald Group Publishing Limited
ISSN 1401-338X
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Created: Mon, 06 Dec 2010, 14:11:00 EST by Catalyst Administrator
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