Journal of Accounting Science
Vol 7 No 1 (2023): January

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

Alhasani , Abtihal Nasser (Unknown)
Alhinai , Marwa Hamed (Unknown)
Ahmed , Essia Ries (Unknown)



Article Info

Publish Date
28 Jan 2023

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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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and ...