An investigation into the importance and relevance of intangible assets in Malaysian digital Small and Medium-sized Enterprises (SMES) performance : the balanced scorecard approach

Hasrin, A 2020, An investigation into the importance and relevance of intangible assets in Malaysian digital Small and Medium-sized Enterprises (SMES) performance : the balanced scorecard approach , PhD thesis, University of Salford.

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Abstract

In light of organizations in strategy, the Resource-Based View (RBV) upholds that by appropriate understanding and exploitation of unique resources in organizations, firms may experience outstanding performance. Upon acknowledging the importance of resources, digital firms have begun appreciating intangible resources, instead of physical assets alone. Although recent studies have discovered that technological capital is widely accepted as the core in technology-based SMEs, questions continue to arise regarding the contribution of these assets to the performance of digital SMEs in association with other major intangible assets depicted in the literature, particularly human capital and organization capital. This mixed-method study presents the contribution of three assets, namely human, technology, and organization capital, towards the performance of Malaysian digital SMEs. As the Balanced Scorecards (BSC) emerged as the most appropriate tool to measure both financial and non-financial performances, the study outcomes may serve as guideline to assist these digital SMEs in making better investment decisions, as well as more appropriate and optimum resource allocation.

Item Type: Thesis (PhD)
Contributors: Roddy, EM (Supervisor) and Dzolkamaini, N (Supervisor)
Schools: Schools > Salford Business School
Depositing User: A Harsin
Date Deposited: 23 Apr 2020 11:09
Last Modified: 23 May 2020 02:30
URI: http://usir.salford.ac.uk/id/eprint/56897

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