An empirical Study on Impact of Intellectual Human Capital on Corporate Social Innovation


Kajian Empiris Dampak Intellectual Human Capital terhadap Corporate Social Innovation


  • (1)  Abtihal Nasser Alhasani             Collage of Economics, Management and Information Systems, University of Nizwa  
            Oman

  • (2)  Marwa Hamed Alhinai             Collage of Economics, Management and Information Systems, University of Nizwa  
            Oman

  • (3) * Essia Ries Ahmed             Faculty of Business, Karabuk University, Turkey  
            Turkey

    (*) Corresponding Author

Abstract

The study aims to explore the relationship between Intellectual Human Capital (IHC) and Corporate Social Innovation (CSI) in Oman. This research used a quantitative method. The population of this study was 74 companies on Muscat Stock Exchange (MSX) for the year ended 2021 in Oman. The sample size of this project was 63 from two sectors of listed companies (Financial Sector 31 and Industrial Sector 32). The study findings found there is a positive impact on the relationship between Intellectual Human Capital (IHC) and Corporate Social Innovation (CSI) in Oman. IHC contributes to increasing Social Innovation (SI) in companies, greatly influencing social innovation. Firms that use IHC have high social innovation because the IHC depends on the knowledge of human resources that impacts social innovation as it expands to other areas of the company.

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Published
2023-01-28
 
How to Cite
Alhasani , A. N., Alhinai , M. H., & Ahmed , E. R. (2023). An empirical Study on Impact of Intellectual Human Capital on Corporate Social Innovation. Journal of Accounting Science, 7(1), 47-65. https://doi.org/10.21070/jas.v7i1.1704
Section
Management Accounting