LIST OF TABLES
LIST OF FIGURES
LIST OF ABBREVIATIONS
ABSTRACT
INTRODUCTION
1. Background
2. Research questions and research objectives
3. Research object and research scope
4. Methodology
5. Outline of the dissertation
CHAPTER 1: LITERATURE REVIEW
1.1. Review of international studies of intellectual capital
1.1.1. Stages in developing intellectual capital as a research field
1.1.2. Research trends on intellectual capital in the accounting discipline
1.1.3. Research methods used to study intellectual capital
1.1.4. Review of studies investigating the relationship between intellectual capital and corporate performance
1.2. Review of international studies of strategic management accounting
1.2.1. Research on conceptualizing strategic management accounting
1.2.2. Research on strategic management accounting techniques
1.2.3. Research on the relationship between environment, strategy choice and strategic management accounting practices
1.2.4. Research on strategic management accounting process
1.2.5. Review of studies investigating the relationship between strategic management accounting practices and corporate performance
1.3. Review of studies of intellectual capital and strategic management accounting in Vietnam
1.3.1. Vietnamese context
1.3.2. Research on intellectual capital in Vietnam
1.3.3. Research on strategic management accounting in Vietnam
1.4. Research gaps
1.4.1. Lack of studies concerning performance implication of intellectual capital in association with the mediating role of SMA practices
1.4.2. Lack of empirical research concerning the relationship between intellectual capital and each group of SMA practices
1.4.3. Lack of Vietnamese empirical studies on intellectual capital and SMA practices
SUMMARY OF CHAPTER 1
CHAPTER 2: THE CONCEPTS AND INTELLECTUAL CAPITAL MEASUREMENT MODELS
2.1. Definition of intellectual capital
2.2. Components of intellectual capital
2.3. Definition of corporate performance
2.4. Determinants of strategic management accounting practices
2.5. Intellectual capital measurement models
SUMMARY OF CHAPTER 2
CHAPTER 3: THEORETICAL FRAMEWORK AND HYPOTHESES DEVELOPMENT
3.1. Mediating effect of strategic management accounting practices in the relationship between intellectual capital and corporate performance
Figure 3.1. The first research model
3.1.1. Human capital, structural capital and relational capital reciprocally affect each other (H1)
3.1.2. Intellectual capital impacts on SMA practices (H2)
3.1.3. Intellectual capital impacts on corporate performance (H3)
3.1.4. SMA practices impact on corporate performance (H4)
3.1.5. The mediating role of strategic management accounting practices in the relationship between intellectual capital and corporate performance (H5)
3.2. Associations between intellectual capital components and each group of strategic management accounting practices
Figure 3.3. The second research model
3.2.1. Underlying theoretical framework
3.2.2. Hypotheses development (H6)
3.3. Summary of the correlations in the two research models
SUMMARY OF CHAPTER 3
CHAPTER 4: RESEARCH METHODOLOGY
4.1. Selection of an appropriate regression approach
4.2. Research process
Figure 4.1. The research process
4.2.1. Evaluation of reflective measurement scales
4.2.2. Evaluation of formative measurement scales
4.2.3. Evaluation of the fitness of structural model
4.2.4. Evaluation of the significance and the stability of path coefficients
4.3. Unit of analysis and sample size
4.4. Variables measurement
4.4.1. Measures of each component of intellectual capital
Figure 4.4. The value-added intellectual coefficient model
4.4.1.1. Operationalization of value added (VA)
4.4.1.2. Operationalization of human capital efficiency (HCE)
4.4.1.3. Operationalization of structural capital efficiency (SCE)
4.4.1.4. Operationalization of relational capital efficiency (RCE)
4.4.2. Measures of the variables of strategic management accounting practices
4.4.3. Measures of the variables of corporate performance
4.4.4. Measures of control variables
SUMMARY OF CHAPTER 4
CHAPTER 5: SAMPLE CHARACTERISTICS AND MEASUREMENT SCALES ASSESSMENT
5.1. Data collection to construct the variables of SMA practices
5.1.1. Questionnaire structure
5.1.2. Translating and pilot testing of the questionnaire
5.1.3. Main data collection procedure
5.2. Sample characteristics
5.3. The outcomes of reflective measurement scales assessment
5.4. The outcomes of formative measurement scales assessment
5.4.1. Calculation of measurement scale of innovation capital efficiency
5.4.2. Calculation of measurement scale of organizational capital efficiency
5.4.3. Assessment of formative measurement scales related to the structural capital efficiency variable
Figure 5.1. Assessment of convergent validity of formative indicators relative to structural capital
Table 5.5. VIF, Significance and relevance of formative indicators
5.5. Calculation of the variable of investment efficiency
5.6. Descriptive statistics and collinearity assessment
SUMMARY OF CHAPTER 5
CHAPTER 6: DATA ANALYSIS AND DISCUSSION
6.1. Evaluation of the fitness of theoretical models
6.2. Empirical results – testing of reciprocal correlations between intellectual capital components (H1)
6.3. Empirical results – testing of the correlations between intellectual capital components and strategic management accounting practices (H2)
6.4. Empirical results – testing of the direct correlations between strategic management accounting practices and corporate performance (H4)
6.5. Empirical results – testing of the direct correlations (H3) and indirect correlations between intellectual capital components and corporate performance (H5)
6.6. Empirical results – testing of the associations of strategic management accounting practices and intellectual capital components (H6)
6.7. Empirical results – testing of control variables
SUMMARY OF CHAPTER 6
CHAPTER 7: IMPLICATIONS FOR MANAGING INTELLECTUAL CAPITAL BY STRATEGIC MANAGEMENT ACCOUNTING PRACTICES
7.1. A discovery of three-stage value-creating process
7.2. Implications for the management, policy and research of intellectual capital
7.2.1. Recommendations for leaderships
7.2.2. Recommendations for policymakers
7.2.3. Recommendations for academic communities
7.3. Implications for integration of strategic management accounting practices into intellectual capital management
7.3.1. Orientations to manage intellectual capital by strategic cost management
7.3.2. Orientations to manage intellectual capital by competitor accounting
7.3.3. Orientations to manage intellectual capital by strategic accounting
7.3.4. Orientations to manage intellectual capital by customer accounting
SUMMARY OF CHAPTER 7
CONCLUSION
1. Summary of research findings
2. Theoretical contributions
3. Practical managerial contributions
4. Limitation
5. Further research directions
LIST OF THE AUTHOR’S PUBLICATIONS
REFERENCES
APPENDIX 1: PREVIOUS STUDIES INVESTIGATING THE RELATIONSHIP BETWEEN IC AND CORPORATE PERFORMANCE
APPENDIX 2: REVIEW OF PRIOR INTERNATIONAL STUDIES OF STRATEGIC MANAGEMENT ACCOUNTING
APPENDIX 3: PREVIOUS STUDIES INVESTIGATING THE RELATIONSHIP BETWEEN STRATEGIC MANAGEMENT ACCOUNTING AND CORPORATE PERFORMANCE
APPENDIX 4: ELEMENTS OF HUMAN CAPITAL IN INTELLECTUAL CAPITAL REPORT
APPENDIX 5: ELEMENTS OF STRUCTURAL CAPITAL IN INTELLECTUAL CAPITAL REPORT
APPENDIX 6: ELEMENTS OF RELATIONAL CAPITAL IN INTELLECTUAL CAPITAL REPORT
APPENDIX 7: DESCRIPTIONS OF SMA TECHNIQUES
APPENDIX 8: CATEGORIZATION OF THE IC MEASUREMENT METHODS UNDER MARKET CAPITALIZATION MODEL
APPENDIX 9: CATEGORIZATION OF THE INTELLECTUAL CAPITAL MEASUREMENT METHODS UNDER RETURN ON ASSETS MODEL
APPENDIX 10: CATEGORIZATION OF THE IC MEASUREMENT METHODS UNDER DIRECT IC MODEL
APPENDIX 11: CATEGORIZATION OF THE INTELLECTUAL CAPITAL MEASUREMENT METHODS UNDER SCORECARD MODEL
APPENDIX 12: INDICATORS FOR REFLECTIVE MEASUREMENT OF SMA CONSTRUCTS
APPENDIX 13: SURVEY FORM IN ENGLISH
APPENDIX 14: SURVEY FORM IN VIETNAMESE
APPENDIX 15: CRONBACH ALPHA AND EFA RESULTS OF THE INDICATORS OF SMA CONSTRUCTS
APPENDIX 16: EVALUATION OF INDICATORS AND LATENT VARIABLES
APPENDIX 17: CROSS LOADINGS OF REFLECTIVE MEASUREMENT SCALES
APPENDIX 18: CORRELATIONS, SQUARE ROOT OF AVE AND HTMT
APPENDIX 19: THE ESTIMATION OF SGA EXPENDITURES AMORTIZATION RATE
APPENDIX 20: THE ESTIMATION OF ORGANIZATIONAL CAPITAL
APPENDIX 21: THE ESTIMATION OF INVESTMENT EFFICIENCY
APPENDIX 22: DESCRIPTIVE STATISTICS AND CORRELATION COEFFICIENTS
APPENDIX 23: COLLINEARITY STATISTICS – INNER VIF VALUES
APPENDIX 24: PLS ALGORITHM RESULT WITH THE ASSET TURNOVER VARIABLE
APPENDIX 25: PLS ALGORITHM RESULT WITH THE INVESTMENT EFFICIENCY VARIABLE
APPENDIX 26: PLS ALGORITHM RESULT WITH THE RETURN ON EQUITY VARIABLE
APPENDIX 27: PLS ALGORITHM RESULT WITH THE TOBIN Q VARIABLE
APPENDIX 28: REGRESSION RESULTS BETWEEN IC COMPONENTS AND EACH GROUP OF SMA PRACTICES
APPENDIX 29: THE INTELLECTUAL CAPITAL BENCHMARKING SYSTEM FRAMEWORK
APPENDIX 30: LIST OF PARTICIPATING FIRMS