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
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: Suggested Citation