Accounting for Intellectual Capital and its Relationship with Academic Performance

Author: Alaa Mohamad Malo Alain* Department of Accounting, College of Business Administration, Al Kharj Prince Sattam bin Abdulaziz University Kingdom of Saudi Arabia Email: maloain@yahoo.com

Abstract:
The concept of Intellectual capital had drawn up the attention of many researchers and it is observed that the growing interest in intellectual capital has been shifted from business environments to higher educational environments due to the fact that educational sectors are considered as centers of innovations and production of innovative human capital. The present study aims to examine the effectiveness of intellectual capital and academic performance in the selected academic colleges in Prince Sattam bin Abdulaziz University (PSAU) and exploring the relationship between the components of intellectual capital and academic performance. For this purpose the author has selected PSAU as a case study and chosen 4 academic colleges. The data was collected through a questionnaire by conducting face-to-face interview. Various statistical methods were used to analyze the data. The study came up with the main findings, that the Intellectual capital in PSAU was managed effectively. Furthermore, the academic performance indicators are also well effective in the academic colleges in PSAU and finally intellectual capital and academic performance have had a significant positive correlation. This evidence shows that all the three components i.e; Human capital, Relational capital and Structural capital show a significant relationship with academic performance but among the three components, the relation of human capital is more prominent.

Keywords:Human Capital, Relational Capital, Structural Capital, Academic Performance.

DOI:

International Journal of Trade & Commerce (Vol: 4 Issue:2)