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Moderating Effect of Managerial Ownership on the Association Between Intellectual Capital and Firm Performance: A Conceptual Framework

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International Conference on Information Systems and Intelligent Applications (ICISIA 2022)

Abstract

This document conceptualizes the intertwined nexus of intellectual capital and firm performance. The work also focuses on managerial ownership for moderating the effect between intellectual capital and performance. The alluded conceptual framework is valid for overall industries. This work uses a population of the Malaysian oil and gas industry. The census sampling technique is used. Based on prior studies and resource-based view theory, the study argues that the rise in organization value is directly related to the increased investment in intellectual capital. Besides, the document uses agency theory for conceptualizing managerial ownership for its multiplying effect between intellectual capital and performance. The study proposes a renowned “VAIC” model for computing intellectual capital. The document uses three performance indicators from management, shareholders, and the market perspective. The study provides essential intuitions to policymakers and practitioners on the crucial application of intellectual capital in value creation and providing a competitive advantage to the firms.

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Acknowledgements

“The researchers would like to acknowledge Yayasan Universiti Teknologi PETRONAS (YUTP) for funding this research grant under Cost Center: 015LC0-188, Management and Humanities Department, Universiti Teknologi PETRONAS and Center of Social Innovation (CoSI) for the support to conduct this research”

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Correspondence to Syed Quaid Ali Shah .

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Shah, S.Q.A., Lai, FW., Shad, M.K. (2023). Moderating Effect of Managerial Ownership on the Association Between Intellectual Capital and Firm Performance: A Conceptual Framework. In: Al-Emran, M., Al-Sharafi, M.A., Shaalan, K. (eds) International Conference on Information Systems and Intelligent Applications. ICISIA 2022. Lecture Notes in Networks and Systems, vol 550. Springer, Cham. https://doi.org/10.1007/978-3-031-16865-9_38

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