Intellectual Capital: Perception of Public and Private Sector Knowledge-Based Organizations in Pakistan

Contemporary organisations in both public and private sector are often examined not only in terms of their core functional business but also in how they have adapted to a knowledge-based and innovation-driven economy. As such, knowledge-based assets are considered as a source of sustainable advantage. The magnitude of change in the proportion of value creation by these intangible investments has caused a paradigm shift and the recognition of an increasingly important role for intellectual capital (IC). There is also a growing interest in developing business reporting models that are more comprehensive than that of traditional accounting-based reporting, which has been shown to be inadequate to report the value of intellectual capital. Researchers and academics have attempted to build models for IC reporting. In this paper, eleven IC measurement models are critically reviewed and a framework of IC valuation and reporting based on capabilities is suggested. The capabilities enhanced by IC could be reported in combination with the tangible assets in an IC capability balance sheet. The IC capability model offers a clear starting point for a new thinking in evaluating intangible assets as a firm business resource.

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HRM Practices In Commercial Banks: A Discriminant Analysis Among Public And Private Sector Banks

Think India ◽

10.26643/think-india.v22i2.8722 ◽

2019 ◽

Vol 22 (2) ◽

pp. 214-221

Author(s):

E. RUSHIT GNANA ROY ◽

P. JEGAN

Keyword(s):

Public Sector ◽

Human Resources ◽

Private Sector ◽

Banking Industry ◽

Public And Private ◽

The Public ◽

Public Sector Banks ◽

Hrm Practices ◽

Knowledge Based ◽

Public And Private Sector

Since the banking industry is a knowledge based industry it is essential to transfer the staff recruited into valuable human resources for the banks. It can be done by the provision of adequate skills, knowledge, competences and talents to the human resources. The investment n HRM is essential and inevitable in banking industry, since the return on investment on HRM practices for higher than its cost. With this background, that rate of implementation of HRM practices is banks was analysed. The study revealed that implementation of HRM practices at private sector banks are higher compared to public sector banks. The public sector banks should realise the importance of implementation of HRM practice in order to enrich their performance.

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Awareness of intellectual capital among bank executives in India: a survey

International Journal of Accounting and Information Management ◽

10.1108/ijaim-07-2016-0073 ◽

2018 ◽

Vol 26 (2) ◽

pp. 291-310

Author(s):

Mahesh Joshi ◽

Monika Kansal ◽

Sharad Sharma

Keyword(s):

Private Sector ◽

Intellectual Capital ◽

Banking Industry ◽

Service Industries ◽

Public And Private ◽

Content Type ◽

The Public ◽

External Capital ◽

Bank Executives ◽

Public And Private Sector

Purpose This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related terminology. The paper also explores relative and specific contributions of each selected source of information in creating IC awareness among bank executives in India and determines difference among the executives from the public and private sector. Design/methodology/approach This research paper follows a survey-based approach to capture the perceptions of Indian bank managers working middle and top management across different banks. Regression analysis and ANOVA were applied to data from 166 responses. Findings The study finds that IC awareness among Indian banking executives is reasonably high and is equally spread across the three sub-categories of capital (external capital, human capital and internal capital), though the relative awareness of external capital is on the higher side. However, the sources of awareness of IC terminology differ among executives from the public- and private-sector banks. Research limitations/implications The sample was limited to middle and top managers in the Indian banking industry and suffers from the usual limitations of survey-based research such as the design of the survey instrument and the personal biases of the respondents. Some limitations may also have arisen because of the definitions of IC elements adopted by this study. Originality/value This research adds a new dimension to the IC research by exploring the practical application and awareness of IC that deviates from traditional annual report-based disclosure and valuation studies. No existing literature has examined the survey-based awareness study, particularly on the banking industry. This paper provides a foundation for future studies that examine the operational awareness and application of IC in the service industries.

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Hrm Practices In Commercial Banks: A Discriminant Analysis Among Public And Private Sector Banks

Think India ◽

10.26643/think-india.v22i2.8715 ◽

2019 ◽

Vol 22 (2) ◽

pp. 166-173

Author(s):

E. RUSHIT GNANA ROY ◽

P. JEGAN

Keyword(s):

Public Sector ◽

Human Resources ◽

Private Sector ◽

Banking Industry ◽

Public And Private ◽

The Public ◽

Public Sector Banks ◽

Hrm Practices ◽

Knowledge Based ◽

Public And Private Sector

Since the banking industry is a knowledge based industry it is essential to transfer the staff recruited into valuable human resources for the banks. It can be done by the provision of adequate skills, knowledge, competences and talents to the human resources. The investment n HRM is essential and inevitable in banking industry, since the return on investment on HRM practices for higher than its cost. With this background, that rate of implementation of HRM practices is banks was analysed. The study revealed that implementation of HRM practices at private sector banks are higher compared to public sector banks. The public sector banks should realise the importance of implementation of HRM practice in order to enrich their performance.

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Measuring intellectual capital performance of Indian banks

Managerial Finance ◽

10.1108/mf-08-2014-0211 ◽

2016 ◽

Vol 42 (7) ◽

pp. 635-655 ◽

Cited By ~ 23

Author(s):

Sukhdev Singh ◽

Jasvinder Sidhu ◽

Mahesh Joshi ◽

Monika Kansal

Keyword(s):

Private Sector ◽

Intellectual Capital ◽

Banking Sector ◽

Value Added ◽

Secondary Data ◽

Equity Capital ◽

Public And Private ◽

Content Type ◽

Indian Banks ◽

Public And Private Sector

Purpose – The purpose of this paper is to measure the intellectual capital performance of Indian banks and established a relationship between intellectual capital and return on assets (ROA). The paper also compared the intellectual capital performance of public sector and private sector banks. Design/methodology/approach – This study is based on secondary data from the top 20 Indian banks. Ten banks were selected from each of the public and private sectors on the basis of paid-up equity capital. The analysis was made using the value added intellectual coefficient, the coefficient of variation, exponential growth rates, trend analysis, Yule’s coefficient, the coefficient of correlation, the F-test and the t-test. Findings – The study revealed that private sectors have performed relatively better regarding the creation of total information coefficient (IC). However, the ROA was still below the international benchmark of > 1 percent. The major cause of the lower IC and the reduced ROA is disproportionate to the increase in capital employed and escalating non-performing assets in the Indian banking sector. Practical implications – The study focussed on managers and identified the causes of lower performance. It proposed numerous strategies to improve the aggregate score of IC, which is closely related to bank profitability. Originality/value – This is the first study to make a comparative analysis of intellectual capital performance in public and private sector banks in India and in addition to the traditional style of measuring sectoral performance. Further, the study employed new statistical tools, such as Yule’s coefficient of association, to establish the association between performance variables.

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