Assessing the impact of different components of intellectual capital on the performance of non-profit organisations in the UK

IF 1.5 Q3 BUSINESS

International Journal of Learning and Intellectual Capital Pub Date : 2021-04-26 DOI:10.1504/IJLIC.2021.116478

Muhammed Azhar Baig, Esinath Ndiweni

引用次数: 1

Abstract

The paper examines the relationship between intellectual capital (IC) determinants and performance in non-profit organisations (NPOs) in the UK. It focuses on the productivity of human capital in social housing associations (SHA) and other charities (OC). We analysed the efficiency and effectiveness of 64 NPOs using Pulic's value added intellectual coefficient. We employed ordinary least squares regression analyses on data obtained from annual reports over two years. We found that SHA had lower levels of IC efficiency than OC. Our results revealed that value added intellectual capital coefficient was negatively associated with performance of SHAOC, whereas, the value added capital employed coefficient was positively associated with the effectiveness of SHAOC. We concluded that HC was an important component than capital resources in SHA. Our results were limited due to a small sample and short period that was considered.

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评估智力资本的不同组成部分对英国非营利组织绩效的影响

本文考察了英国非营利组织(NPOs)中智力资本(IC)决定因素与绩效之间的关系。它侧重于社会住房协会(SHA)和其他慈善机构(OC)的人力资本生产力。运用public的智力增值系数对64家非营利组织的效率和效益进行了分析。我们采用普通最小二乘回归分析从年报中获得的数据超过两年。我们发现，SHA的IC效率水平低于OC。研究发现，新增智力资本系数与企业绩效呈负相关，而新增资本使用系数与企业绩效呈正相关。我们得出结论，卫生保健是比资本资源更重要的组成部分。由于样本量小，考虑的时间短，我们的结果是有限的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Learning and Intellectual Capital Business, Management and Accounting-Strategy and Management

CiteScore

3.20

自引率

59.10%

发文量

期刊介绍： Strategy management is concerned with understanding the forces and causes that explain performance differences between organisations. One approach studies industry structures as external determinants of organisational performance. An alternative approach focuses on internal resources and capabilities as sources of sustained competitive advantage. This is the resource and capabilities theory of the firm. On the other hand, the knowledge-based view of the firm considers the firm as a repository of knowledge-based resources and capabilities. To the extent that these resources and capabilities are unique, rare, difficult to imitate and non-substitutable, they confer sustained competitive advantage on the firm.