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Article
Publication date: 22 June 2012

Ann Ling‐Ching Chan and Wen‐Ying Wang

The purpose of this paper is to propose and test a unified framework of the causal relationships among six aspects of customer capital: customer targeting, ability to identify…

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Abstract

Purpose

The purpose of this paper is to propose and test a unified framework of the causal relationships among six aspects of customer capital: customer targeting, ability to identify customers' needs, customer service capability, construction and management of a customer information system, market intensity, and customer loyalty.

Design/methodology/approach

A financial holding company in an emerging market, with successful customer relationship management, is selected as the case study object. The authors interviewed the management and distributed questionnaires to positions equivalent to or higher than the junior sales manager within two divisions of the corporate banking group. A total of 80 questionnaires were distributed, with a valid return rate of 73.75 per cent. The total number of subjects is 59 and the partial least squares method was adopted to examine the causal relationships between the different aspects of customer capital.

Findings

The results support the authors' predictions on the causal relationships among the aspects of customer capital. The base aspect, customer targeting, significantly influences the ability to identify customers' needs and construction and management of a customer information system. These two aspects directly affect customer service capability, which further improves customer loyalty and market intensity. The authors also identify several indicators within each aspect to assist management in exploring areas for improvement.

Practical implications

The evidence implies that a business should manage and control the leading aspects of customer capital, as this will help to improve and develop lag indicators. Based on the proposed cause‐effect model, relevant capital elements can be identified which effectively enhance business‐to‐business (B2B) customer relationship management.

Originality/value

The paper investigates the issue of customer relationship management from an integrated perspective. A causal relationship model of customer capital is developed and evidence provided on how different aspects of customer capital are linked to each other.

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Article
Publication date: 23 August 2013

P.C. Liao, Ann Ling‐Ching Chan and Jia‐Lang Seng

This study aims to investigate the association between the intellectual capital disclosure level and the mandatory adoption of international financial reporting standards (IFRS)…

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Abstract

Purpose

This study aims to investigate the association between the intellectual capital disclosure level and the mandatory adoption of international financial reporting standards (IFRS). This paper reports an empirical evidence for the impact of the mandatory adoption of IFRS on the disclosure level of intellectual capital, intangible and knowledge assets. Intellectual capital is categorized into process focus, customer focus, human focus, research and development focus. The linkages between intellectual capital and IFRS adoption are investigated in companies of high technology sector in the UK. A novel approach to measure the effect of the IFRS adoption on intellectual capital disclosure level is presented.

Design/methodology/approach

The proposed measure was adopted from the information retrieval algorithm and intellectual capital framework. The empirical model was expanded from the econometric model. The primary data for investigating the interrelationships between intellectual capital and IFRS adopting were hand collected from London Stock Exchange and listed firms' web sites. A comprehensive intellectual capital, intangible assets, and knowledge assets' dictionary were built based on related literature.

Findings

This study reports that the overall accuracy of information retrieval application is up to 78.2 percent. The disclosures of intellectual capital items are closely associated with the IFRS adoption. The results suggest that in older or larger companies, the intellectual capital disclosures increase in the post‐adoption period. Overall, the results confirm that companies in the high‐tech industry are associated with a higher disclosure level following the mandatory adoption of IFRS.

Originality/value

The adaption of information retrieval technique and intellectual capital framework enhances the understanding of the usefulness and readability of annual reports in the post‐adoption period of IFRS in high‐tech industry. This study corroborates and complements those of extant research and sheds light on the effect of IFRS adoption on voluntary disclosures. These findings will enable top management around the world to realize the impact of the IFRS adoption on intellectual capital elements so that long‐term strategic knowledge assets management may be emphasized for sustainable competitive edge.

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