Measuring knowledge management performance was one of, if not the most challenging knowledge management activities. This study suggested using intellectual capital as a proxy for knowledge management performance in evaluating its impact on organizational performance. The Value Added Intellectual Coefficient model was employed to measure intellectual capital. Although being used widely in research, the model had its limitations. Also, for intellectual capital measurement, there was a lack of guidelines supported by empirical evidence or best practices. The present study aimed to test the classic and a modified version of this model, and based on the results, shed light on whether the classic version was good enough or the modified one should be highly recommended. The financial fundamental and market data of 425 randomly selected publicly listed firms were collected, and the structural equation modeling technique was employed to test the models. Chi-square difference test was performed to determine whether there was a statistically significant difference between these two models. The results of the tests indicated that the difference between them was insignificant. Therefore, it was concluded that the classic model is adequate, and it can be used effectively to measure intellectual capital. Adding two new efficiency elements – research and development efficiency and relational capital efficiency – in the model did not provide any significant benefit.
| Identifer | oai:union.ndltd.org:nova.edu/oai:nsuworks.nova.edu:gscis_etd-1985 |
| Date | 01 January 2016 |
| Creators | Nguyen, Thuan L. |
| Publisher | NSUWorks |
| Source Sets | Nova Southeastern University |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | CEC Theses and Dissertations |
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