Název:	Intangible assets as financial performance drivers of it industry: evidence from an emerging market
Autoři:	Radonić, Milenko Milosavljević, Miloš Knežević, Snežana
Citace zdrojového dokumentu:	E+M. Ekonomie a Management = Economics and Management. 2021, roč. 24, č. 2, s. 119-135.
Datum vydání:	2021
Nakladatel:	Technická univerzita v Liberci
Typ dokumentu:	článek article
URI:	http://hdl.handle.net/11025/43618
ISSN:	1212-3609 (Print) 2336-5604 (Online)
Klíčová slova:	intelektuální kapitál;IT průmysl;rozvíjející se trhy;finanční výkon;nehmotný majetek
Klíčová slova v dalším jazyce:	intellectual capital;IT industry;emerging markets;financial performance;intangible assets
Abstrakt v dalším jazyce:	In the past few decades, IC has been viewed as a crucial factor for improved financial performance of IT companies. Globally, the IT industry has shown positive trendlines and the tremendous importance of intangible resources as part of intellectual capital. Intellectual capital per se may not be a novel topic in the IT industry. Nonetheless, this paper focuses on determining which type of intellectual capital is paramount for financial success, which has remained an open puzzle. The aim of this paper is to analyse the human, relational, structural and innovation capital of IT companies and to measure their impact on financial performance. Moreover, the authors have analysed the impact of the intellectual capital elements on several key performance indicators as the most frequently used in these kinds of studies. In order to address this aim, the study collected primary data from 101 respondents – business owners, managers and experts from a rapidly growing IT ecosystem in South-East Europe. Most research has focused on developed countries for addressing similar topics. Therefore, the authors call out for additional research of this topic in other emerging and developing environments. The findings of this study indicate a positive effect of intellectual capital on business performance. This study raises awareness among business experts in the field of intellectual capital, and supports decision-making through the concept of identifying, managing and analysing intellectual capital and its effect on overall business results. Even though the IT industry has become global, this study draws exceptional attention to the interplay between IC and financial performance in a developing IT ecosystem setting.
Práva:	CC BY-NC 4.0
Vyskytuje se v kolekcích:	Číslo 2 (2021) Číslo 2 (2021)

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