Intellectual capital, accountability and sustainability in non-profit organizations

• Published in: Asian Journal of Scientific Research
• Main Author: Arshad R.; Ab Samad N.H.; Kamaluddin A.; Roslan N.
• Format: Article
• Language: English
• Published: Asian Network for Scientific Information 2016
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85046631208&doi=10.3923%2fAJSR.2016.62.70&partnerID=40&md5=da7cad6dbb9cde9ae93ce21076d34970

Background: In order to successfully accomplish the social and business mission, social enterprises need to identify the appropriate elements of resources that affect their performance since the management of resources is important to ensure organizational accountability and in turn sustainability in the future. Objective: Thus, this study aims to examine the role of intellectual capital, in terms of human capital, structural capital and relational capital on the sustainability of social enterprise. Methodology: Information on the sustainability of social enterprise and intellectual capital were obtained from the content analysis of the annual reports of 210 social enterprises registered under the Registry of Societies (ROS) in Malaysia for the financial period 2010. Results: The results from the statistical analysis revealed that on average, most of the social enterprises in Malaysia would be able to survive in the future. In addition, the results also highlighted that of the intellectual capital and structural capital has the most significant positive influence on the sustainability of social enterprise while, human capital and relational capital have weaker significant positive relationship with the sustainability of social enterprise. Conclusion: Overall, this study concludes that efficient management of human capital is critical as it can act as a catalyst in converting the bundle of intellectual capital possess by an entity into market value. © 2016 Roshayani Arshad et al.