知识资本与绩效:来自越南中小企业的证据

IF 3.3 Q2 BUSINESS
Seh Young Kim, Dai Binh Tran
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引用次数: 0

摘要

目的研究智力资本(IC)及其组成部分与越南中小企业经营绩效的关系。设计/方法/方法面板数据集来自越南中小企业数据库。本文采用增值智力系数(VAIC)方法来衡量IC,采用各种面板数据估计方法,包括固定效应(FE)和广义矩法(GMM),来检验IC与越南中小企业财务绩效之间的关系。研究结果表明,越南中小企业的价值创造活动主要发生在物质资本和金融资本的基础上。换言之,研究结果表明,越南中小企业主要依靠物质资本和金融资本来盈利:它们没有充分利用人力资本和结构资本这两个IC创造价值的主要组成部分。实际意义研究结果强调了对有形资本和IC进行有效管理的紧迫性,以促进人力和结构性资本的利用,提高越南中小企业的盈利能力。研究结果为实现这一目标提出了一系列政策建议。原创性/价值本文首次研究了越南中小企业的IC与财务绩效之间的关系,为新兴国家的IC文献做出了贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Intellectual capital and performance: evidence from SMEs in Vietnam
PurposeThis paper investigated the relationship between intellectual capital (IC)/its components, and the business performance of Vietnamese small and medium enterprises (SMEs).Design/methodology/approachThe panel data set was obtained from the Vietnam SME database. Using the value-added intellectual coefficient (VAIC) approach for IC measurement, this paper employs various panel data estimation approaches, including fixed effects (FE) and the generalized method of moments (GMM), to examine the relationship between IC and the financial performance of SMEs in Vietnam.FindingsThe result suggests that the value creation activities of SMEs in Vietnam mainly occur on the basis of physical and financial capital. In other words, the findings indicate that Vietnamese SMEs mainly depend on physical and financial capital to profit: they have not fully utilized their human capital and structural capital, two main components of IC for value creation.Practical implicationsThe results underline the urgency of effective management of tangible and IC to boost the utilization of human and structural capital to increase the profitability of Vietnamese SMEs. The results lead to suggesting a series of policy recommendations to achieve the objective.Originality/valueThis paper is the first to examine the relationship between IC and the financial performance of SMEs in Vietnam, contributing to the literature on IC in emerging countries.
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来源期刊
CiteScore
7.20
自引率
13.20%
发文量
69
期刊介绍: The Asia Pacific Journal of Business Administration (APJBA) publishes original research on: Business Strategy and Policy, Accounting and Board Governance, Marketing and People Management, and Operations and Supply Chain Management. The journal welcomes practical and skill-based submissions in these areas. There is particular interest in submissions regarding: Sustainable Business Practices, Quality Management Practices, Innovation and Creativity in Management, as well as Managing a Learning Organisation. The Asia Pacific region is full of collaborations between government, NGOs and private enterprise. Submissions are welcome which contribute to our understanding of partnerships and the cross-cultural issues. Research methods vary, and the journal is interested in the full diverse of qualitative (case and action research, etc) as well as quantitative survey studies and their recommendations. The APJBA seeks to become a forum for both established scholars and early career researchers in all aspects of management and business in the Asia-Pacific region. Emphasis is on rigour and relevance, on theory and practice, in a globalised scholarly environment.
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