| Issue |
SHS Web Conf.
Volume 36, 2017
The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
|
|
|---|---|---|
| Article Number | 00026 | |
| Number of page(s) | 11 | |
| DOI | https://doi.org/10.1051/shsconf/20173600026 | |
| Published online | 24 July 2017 | |
Human Capital Efficiency and Firm Performance: An Empirical Study on Malaysian Technology Industry
1 Faculty of Accountancy, Universiti Teknologi MARA, Melaka
2 Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Selangor
* Corresponding author’s: azlina@bdrmelaka.uitm.edu.my
This study examined the relationship between human capital efficiency and firm’s performance in Malaysian technology industry. Using accounting data, this study reviewed annual reports of all technology companies listed under Main Market and Ace Market of Bursa Malaysia in year 2009. The study applied Value Added Intellectual Coefficient (VAICTM) methodology developed by Ante Pulic to measure human capital efficiency. The results showed that there was not much difference in terms of human capital efficiency between the Main Market and Ace Market. Results from correlation analysis indicate that human capital efficiency has significant and positive relation with firm’s performance. Findings from this study may be useful to companies’ managers to make better decision pertaining to the proper deployment of their strategic asset, namely human capital.
Key words: human capital efficiency / VAICTM / technology industry
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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