Perceptions of Intellectual Capital: Irish Evidence

Journal of Human Resource Costing and Accounting (HRCA), Vol. 6, No. 3, pp. 29-38, 2001

Posted: 6 Nov 2005

See all articles by Philip O'Regan

Philip O'Regan

University of Limerick - Kemmy Business School

David O'Donnell

Intellectual Capital Research Institute of Ireland

Tom Kennedy

University of Limerick - Kemmy Business School

Nick Bontis

McMaster University - Michael G. DeGroote School of Business; McMaster University

Peter Cleary

National University of Ireland - University College Cork

Abstract

Recent market volatility has provided a fundamental challenge to those arguing for the central role of intellectual capital as a source of organisational value. Using perceptual data relevant to the importance of intellectual capital as a source of enterprise value gathered in two studies conducted before and after the recent maket 'downturn' respectively, this paper provides empirical evidence in support of the continuing and central importance of intellectual capital. The findings from these two studies also demonstrate consistency in the composition of the human, internal and external components of intellectual capital. The Irish software/telecom secor adn ideal research framework for any such investigation. In recent years Ireland has established itself as the largest software exporter in the world and this sector has been one of the primary engines of growth in an economy that has experienced real growth of over 40% in six years, a rate unparalleled in the developed world.

Keywords: Intellectual capital, dimensions, composition of intellectual capital

JEL Classification: D20, J40, L16, L63, L86, M40

Suggested Citation

O'Regan, Philip and O'Donnell, David and Kennedy, Tom and Bontis, Nick and Bontis, Nick and Cleary, Peter, Perceptions of Intellectual Capital: Irish Evidence. Journal of Human Resource Costing and Accounting (HRCA), Vol. 6, No. 3, pp. 29-38, 2001, Available at SSRN: https://ssrn.com/abstract=833625

Philip O'Regan

University of Limerick - Kemmy Business School ( email )

Limerick
Ireland

David O'Donnell (Contact Author)

Intellectual Capital Research Institute of Ireland ( email )

Clonee Road
Ballyagran
Limerick County
Ireland

Tom Kennedy

University of Limerick - Kemmy Business School ( email )

Limerick
Ireland

Nick Bontis

McMaster University - Michael G. DeGroote School of Business ( email )

1280 Main Street West
MGD #207
Hamilton, Ontario L8S 4M4
Canada
905-525-9140 (Phone)

HOME PAGE: http://www.bontis.com

McMaster University ( email )

1280 Main Street West
MGD #207
Hamilton, Ontario L8S 4M4
Canada
905-525-9140 (Phone)

HOME PAGE: http://www.bontis.com

Peter Cleary

National University of Ireland - University College Cork ( email )

5 Bloomfield Terrace Western Road
Cork
Ireland

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