Abstract
Orientation: The primary focus of this study was to investigate how the extent of information disclosed on structural capital (SC), human capital (HC) and relational capital (RC), collectively termed Intellectual capital (IC) could be used to predict the organisational performance (expected future earnings) of the Johannesburg Stock Exchange (JSE) listed companies. In particular the study sought to determine how information disclosed on HC as a dimension of IC can be used to understand the relationship with the company’s internal processes and customer value as the key drivers of organisational performance. Theoretically, the concept of HC was used to measure the costs of raising children, education costs and earnings people accumulate in the labour market. In the context of IC, HC is regarded as a key determinant of value creation together with SC and RC...
Ph.D. (Leadership in Performance and Change)