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

Print

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

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