Intellectual Capital and Financial Performance in Uganda’s Microfinance Institutions

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dc.contributor.authorKamukama, Nixon
dc.contributor.authorAhiauzu, Augustine
dc.contributor.authorNtayi, Joseph M.
dc.date.accessioned2022-05-25T19:42:57Z
dc.date.available2022-05-25T19:42:57Z
dc.date.issued2010
dc.description.abstractThis paper examined the individual contribution of intellectual capital elements to performance. Its purpose was to explore the extent to which intellectual capital elements can explain financial performance in Uganda’s microfinance industry. Hierarchical regression was used because of its capacity to indicate precisely what happens to the model as different predictor variables are introduced. This study confirms that the three intellectual capital elements are strong predictors of financial performance and they account for 47% of variance in performance. However, the order of importance of these variables in explaining the variance in financial performance (basing on their standardized beta values) is: relational capital, structural capital and human capital. The findings can help management to intensify initiatives to encourage greater understanding and acceptance of the concept of intellectual capital that boosts performance in the industry.en_US
dc.identifier.citationKamukama, N., Ahiauzu, A., & Ntayi, JM (2010). Intellectual capital and financial performance in Uganda's microfinance institutions. African Journal of Accounting, Economics, Finance and Banking Researchen_US
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/3376
dc.language.isoenen_US
dc.publisherAfrican Journal of Accounting, Economics, Finance and Banking Researchen_US
dc.subjectIntellectual capitalen_US
dc.subjectMicrofinance institutionsen_US
dc.subjectFinancial performanceen_US
dc.subjectHumanen_US
dc.subjectRelational and structural capitalsen_US
dc.titleIntellectual Capital and Financial Performance in Uganda’s Microfinance Institutionsen_US
dc.typeArticleen_US
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