Please use this identifier to cite or link to this item: https://scholar.utcc.ac.th/handle/6626976254/3948
Title: Interrelationships between Intangible Assets and Business Performance
Authors: Chareonsuk, Chaichan 
Chansa-ngavej, Chuvej 
Issue Date: 2009
Publisher: Chulalongkorn University Printing House
University of the Thai Chamber of Commerce
Source: Chaichan Chareonsuk, Chuvej Chansa-ngavej (2009) Interrelationships between Intangible Assets and Business Performance. University of the Thai Chamber of Commerce Journal Vol.29 No.2.
Journal: University of the Thai Chamber of Commerce Journal 
Abstract: This empirical research aims to explore the interrelationship of three intangibleasset elements, learning and growth, internal business process and external structure,and business performance using the Balanced Scorecard. The interrelationshipsbetween intangible assets and business performance were investigated in companiesof various business sizes, business sectors and age of business establishments. Atotal of 3,084 questionnaires were distributed to the top management of membercompanies of the Thai Chamber of Commerce. Respondent questionnaires werescreened for completeness and reliability. Qualified responses totaled 304 and thedata were analyzed using the Structural Equation Modeling technique. Each of thethree elements of intangible assets, learning and growth, internal process and externalstructure were found to belong to different groupings from each. The types of nonbusiness,i.e. non-service and service sectors did not yield significantly differentresults. However, the interrelationship results of the business size and the age ofbusiness establishment are significantly different. Moreover, the commonly assumedinterrelationships were confirmed, i.e. the element of learning and growth has aninfluence on the internal business process, the element of internal process has aneffect on external structure and the element of external structure in turn has an effecton business performance.These findings will enable top management in each size of business, business sectorand age of its company to understand the interrelationships and importance ofelements of intangible assets (learning and growth, internal business process andexternal structure) and business performance. Now that the interrelationships arepositively identified, long-term strategies for intangible asset management may beformulated and recommended to management. Budget allocation and managementcan now be more properly focused and controlled to increase sustainable competitiveadvantage.
URI: https://scholar.utcc.ac.th/handle/6626976254/3948
ISSN: 0125-2437
Rights: This work is protected by copyright. Reproduction or distribution of the work in any format is prohibited without written permission of the copyright owner.
Appears in Collections:JEO: Journal Articles

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