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Intellectual capital information gaps

Huang, Ching Choo; Luther, Robert G.; Tayles, Michael E.; Huang, Ching; Luther, Robert; Tayles, Michael; Lin, Binshan


Ching Choo Huang

Robert G. Luther

Michael E. Tayles

Ching Huang

Robert Luther

Michael Tayles

Binshan Lin


This paper explores the internal intellectual capital (IC) information gaps by examining the extent to which IC information is made available by the internal accounting system as well as how important IC information is to managers in carrying out their jobs. A postal survey, with the aid of a questionnaire, was conducted on Malaysian listed companies. Generally, the mean scores for the importance of IC information are greater than those of availability. It was found that IC information gaps do exist. Out of the 46 IC information items only two of them, namely 'employee recruitment costs' and 'employees' level of education/qualification', do not differ significantly between their availability and importance. There is a need to supply more information on the other 44 IC information items in Malaysian companies. It is concluded that the current financial accounting system does not produce sufficient IC information for managers in Malaysia. Copyright © 2012 Inderscience Enterprises Ltd.


Tayles, M. E., Luther, R. G., Huang, C. C., Huang, C., Luther, R., Tayles, M., & Lin, B. (2012). Intellectual capital information gaps. International Journal of Learning and Intellectual Capital, 9(4), 448-463.

Journal Article Type Article
Publication Date Oct 1, 2012
Publicly Available Date Nov 15, 2016
Journal International Journal of Learning and Intellectual Capital
Print ISSN 1479-4853
Electronic ISSN 1479-4861
Publisher Inderscience
Peer Reviewed Peer Reviewed
Volume 9
Issue 4
Pages 448-463
Keywords intellectual capital
Public URL
Publisher URL


IC_Information_Gaps_11_27_2009_for_IJLIC.doc (203 Kb)

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