A study on the relationship of earnings attributable to intellectual capital and workforce size of local universal and commercial banks included in the Bankers' Association of the Philippines
Date of Publication
2007
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Adviser
Florenz C. Tugas
Defense Panel Member
Nancy O. Chua
Herminigilda E. Salendrez
Abstract/Summary
This study aims to contribute in the unsettled topic of Huma Resource Management. The proponents chose to direct its attention to the banking sectors, for it is a knowledge intensive industry which is conducive for research on valuating intellectual capital. This paper reports the results of the Calculated Intangible Value (CIV) of the nineteen local universal and commercial banks included in the roaster of members in the Bankers' Association of the Philippines. Computations resulted in positive CIVs for approximately 40% of the respondents. It was also found that there is generally strong relationship between the CIVs and the number of employees of each bank. However, the correlation values varied depending on the expanse of the banks' operations.
Abstract Format
html
Language
English
Format
Accession Number
TU13259
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
158 leaves : ill. ; 28 cm.
Keywords
Intellectual capital--Management; Human capital--Accounting
Recommended Citation
Enriquez, J. A., Gatdula, C. R., & Ultra, D. C. (2007). A study on the relationship of earnings attributable to intellectual capital and workforce size of local universal and commercial banks included in the Bankers' Association of the Philippines. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/7569