THE CONCEPT OF INTEGRATION OF INTELLECTUAL CAPITAL AND KNOWLEDGE MANAGEMENT AND ITS RELATIONSHIP WITH BUSINESS PERFORMANCE

Hermawan, Sigit (2014) THE CONCEPT OF INTEGRATION OF INTELLECTUAL CAPITAL AND KNOWLEDGE MANAGEMENT AND ITS RELATIONSHIP WITH BUSINESS PERFORMANCE. Penang Malaysia 2014. pp. 1-10.

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Abstract

The objective of this research is to develop the concept of integration of Intellectual Capital (IC), Knowledge Management (KM) and its relationship with the pharmaceutical company's business performance. The basic theory underlying this integration is the resource-based theory and the knowledge-based theory. Both theories are important in this research because of the increasing role of intangible resources in the era of knowledge economy nowadays. This research is conducted with the interpretive accounting research approach. The data are collected by in depth interviews, Focus Group Discussion (FGD), and documentation. The validity of the data is tested by credibility and transferability tests. The data analysis is carried out during the data collection process with the stages of data collection, data reduction, the data display, and conclusion. The results show that there are two concepts of integration of IC and KM on business performance. The first concept is a theoretical concept that is constructed from a variety of theories and preliminary research, and the second concept is applicable concepts which are prevalent in a variety of pharmaceutical companies. The first begins with the concept of Human Capital (HC) as the central role which will form the Structural Capital (SC), Relational Capital (RC), Knowledge Management enablers (KME), and business performance. Furthermore, the SC will contribute to the RC and business performance. RC will play a role on business performance. KME will establish Knowledge Management Process (KMP) and business performance. Finally, KMP will contribute to business performance. The second concept begins with KME which will form the next KMP and KMP will be significant to the successful establishment of HC, SC and RC. Furthermore, HC will play a big role to SC, RC, and business performance. SC will be crucial to RC and business performance, as well as the RC will be instrumental in the success of the business performance. Keywords: Intellectual Capital, Knowledge Management, Business Performance, Interpretive Accounting Research.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	05 Jun 2018 03:46
Last Modified:	05 Jun 2018 03:46
URI:	http://eprints.umsida.ac.id/id/eprint/3321

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