National Intellectual Capital Disclosure of Emerging Country in Asia
Intangible assets in the form of intellectual capital have been proven to be one of the factors that influence a company’s success. Previously the concept of intellectual capital was used in the focus of the company's scope, meanwhile theorists argued that the concept of intellectual capital could be incorporated into the state called National Intellectual Capital (NIC). Therefore, the purpose of this paper is to describe the NIC disclosures of each developing country in Asia. The results show that most developing countries in Asia have already disclosed their NICs. Afghanistan is a country that has a low NIC value. This is also in accordance with the financial capital rating as measured by GDP. However, countries with high GDP, including Qatar, United Arab Emirates, and Brunei Darussalam, are countries whose NIC scores are not so high. This is because the country has tangible assets of natural resources in the form of oil.
Andriessen, D., & Stam, C. D. (2005). Intellectual capital of the European Union. Paper presented at the McOaster world congress on the management of intellectual capital and innovation.
Aubert, J.-E. (2012). Knowledge economies: A global perspective Intellectual capital for communities (pp. 74-82): Routledge.
Berezinets, I., Garanina, T., & Ilina, Y. (2016). Intellectual capital of a board of directors and its elements: introduction to the concepts. Journal of Intellectual capital.
Bontis, N. (2002). National intellectual capital index: Intellectual capital development in the Arab Region. Institute for Intellectual Capital Research, Ontario.
Choong, K. K. (2008). Intellectual capital: definitions, categorization and reporting models. Journal of Intellectual capital, 9(4), 609-638.
Ginesti, G., Caldarelli, A., & Zampella, A. (2018). Exploring the impact of intellectual capital on company reputation and performance. Journal of Intellectual capital.
Gogan, L. M., Artene, A., Sarca, I., & Draghici, A. (2016). The impact of intellectual capital on organizational performance. Procedia-social and behavioral sciences, 221, 194-202.
Goldin, C. D. (2016). Human capital.
Hashim, M. J., Osman, I., & Alhabshi, S. M. (2015). Effect of intellectual capital on organizational performance. Procedia-social and behavioral sciences, 211, 207-214.
Hejazi, R., Ghanbari, M., & Alipour, M. (2016). Intellectual, human and structural capital effects on firm performance as measured by Tobin's Q. Knowledge and Process Management, 23(4), 259-273.
Herciu, M., & Ogrean, C. (2015). Wealth, competitiveness, and intellectual capital–sources for economic development. Procedia Economics and Finance, 27, 556-566.
Inkinen, H., Kianto, A., Vanhala, M., & Ritala, P. (2017). Structure of intellectual capital–an international comparison. Accounting, auditing & accountability journal.
Käpylä, J., Kujansivu, P., & Lönnqvist, A. (2012). National intellectual capital performance: a strategic approach. Journal of Intellectual capital.
Kianto, A., Sáenz, J., & Aramburu, N. (2017). Knowledge-based human resource management practices, intellectual capital and innovation. Journal of Business Research, 81, 11-20.
Kong, E. (2017). The effect of structural capital for human capital development and management in social enterprises Organizational culture and behavior: Concepts, methodologies, tools, and applications (pp. 1442-1460): IGI Global.
Lazuka, V. (2012). National intellectual capital: concept and measurement.
Lin, C. Y. Y., & Edvinsson, L. (2008). National intellectual capital: comparison of the Nordic countries. Journal of Intellectual capital.
Malhotra, Y. (2002). Knowledge assets in the global economy: assessment of national intellectual capital Intelligent Support Systems: Knowledge Management (pp. 22-42): IGI Global.
Martini, S. B., Corvino, A., Doni, F., & Rigolini, A. (2016). Relational capital disclosure, corporate reporting and company performance: Evidence from Europe. Journal of Intellectual capital.
Nugroho, F. T. (2021). Daftar Negara Maju dan Negara Berkembang di Dunia. 2021, from https://www.bola.com/ragam/read/4544406/daftar-negara-maju-dan-negara-berkembang-di-dunia
Oglobina, S. Y., Faria, A. P., & Cabral-Cardoso, C. (2002). Research and development in Russia and its role in national competitiveness. International Journal of Innovation Management, 6(02), 131-161.
Petty, R., & Guthrie, J. (2000). Intellectual capital literature review: measurement, reporting and management. Journal of Intellectual capital.
Seleim, A., Ashour, A., & Bontis, N. (2004). Intellectual capital in Egyptian software firms. The Learning Organization.
Seleim, A., & Bontis, N. (2013). National intellectual capital and economic performance: empirical evidence from developing countries. Knowledge and Process Management, 20(3), 131-140.
Stevanović, T., Ivanović-Đukić, M., Rađenović, T., & Radović, O. (2018). The impact of national intellectual capital on the economic growth in the South-Eastern European Countries. Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu, 36(2), 777-800.
Stiglitz, J. E., Sen, A., & Fitoussi, J.-P. (2009). Report by the commission on the measurement of economic performance and social progress: Citeseer.
Sydler, R., Haefliger, S., & Pruksa, R. (2014). Measuring intellectual capital with financial figures: Can we predict firm profitability? European Management Journal, 32(2), 244-259.
Wininger, A. (2021). China Utility Model Patent Application Filings Up 29% in 2020; Foreign-Originated Chinese Invention Patent Application Filings Down 3%. XI. https://www.natlawreview.com/article/china-utility-model-patent-application-filings-29-2020-foreign-originated-chinese
Copyright (c) 2022 Muhammadiyah Riau Accounting and Business Journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work