Measuring Intellectual Capital Efficiency: A Case of Football Clubs in the UEFA Champion League

Corporate Governance and Organizational Behavior Review, 2020

11 Pages Posted: 22 Jun 2020

See all articles by Jahidur Md Rahman

Jahidur Md Rahman

Wenzhou-Kean University

Siyan Ding

Wenzhou-Kean University

Date Written: May 28, 2020

Abstract

The purpose of this study is to examine the intellectual capital efficiency of football clubs in the UEFA Champion League between 2010 and 2019. We measure the intellectual capital efficiency of each football club through Value Added Intellectual Coefficient (VAIC) method developed by Pulic (1998, 2004), Ghosh and Mondal (2009), Yalama (2013), Ozkan, Cakan, and Kayacan (2017). Using a sample of 10 football clubs from 7 countries, we find that almost all clubs use their intellectual capital efficiently with great coefficients. We also document that human capital, as the core of intellectual capital, has a positive impact on structural capital. Our finding is significant for sports managers to make strategic management of intellectual sources to create value in the football industry. It suggests that football clubs should pay more attention to intellectual capital like fan loyalty and talented players. Meanwhile, it helps the sports industry to play a great role of human capital in intellectual capital and to increase the competitive advantage of the enterprise.

Keywords: Sports Industry, Intellectual Capital, VAIC Model, Human Capital, Structural Capital

JEL Classification: Z2, E24, O34

Suggested Citation

Rahman, Jahidur Md and Ding, Siyan, Measuring Intellectual Capital Efficiency: A Case of Football Clubs in the UEFA Champion League (May 28, 2020). Corporate Governance and Organizational Behavior Review, 2020, Available at SSRN: https://ssrn.com/abstract=3612793

Jahidur Md Rahman (Contact Author)

Wenzhou-Kean University ( email )

88 Daxue Rd
Ouhai
Wenzhou, Zhejiang
China
13857714151 (Phone)

Siyan Ding

Wenzhou-Kean University ( email )

88 Daxue Rd
Ouhai
Wenzhou, Zhejiang
China

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
174
Abstract Views
770
Rank
311,080
PlumX Metrics