خلاصة:
The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency between advanced and low technology manufacturing companies using a sample of 135 Malaysian listed manufacturing companies during the 2006-2012 period. The manufacturing companies are classified into different sectors based on their products and services (Standard Industrial Classification (SIC) code) on OSIRIS databases. Then, they are categorized into one of the two groups: advanced and low technology. The results of Mann-Whitney U and independent samples t tests indicate that there is a significant difference in investment on IC and its components, and efficiency of IC and its components between advanced and low technology manufacturing companies.
ملخص الجهاز:
"Extended Value Added Intellectual Coefficient in Advanced and Low Technology Manufacturing Companies in Malaysia Receipt: 15 , 10 , 2012 Acceptance: 20 , 1 , 2013 Hamidreza Jafaridehkordi National University of Malaysia, UKM Bangi, Selangor, Malaysia (corresponding author) Ruzita Abdul Rahim National University of Malaysia Abstract The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency between advanced and low technology manufacturing companies using a sample of 135Malaysian listed manufacturing companies during the 2006-2012 period.
Zéghal and Maaloul (2010) compare value added intellectual coefficient (VAIC) and its components among 300 companies in high- technology, traditional and services and their result indicate that IC and its components are vary in these three groups.
Based on parametric and non- parametric tests, it can be detected that significant difference is seen in intellectual capital (IC), intellectual capital efficiency (ICE), human capital (HC), human capital efficiency (HCE), innovational capital (Inc), and innovational capital efficiency (InCE) in advanced and low technology companies.
Less efficiency of human capital (HC) than amount of investment in it in low technology companies may be due to inefficient employees who could have been hired without considering their competencies, knowledge, experiences, skills, behavior, intelligent, creative, cognitive abilities in order to generate value added.
4: Efficiency of intellectual capital and its components between advanced and low technology manufacturing companies 70% 60% 50% 40% 30% 20% 10% 0% Figure."