A Modified Measure for Organization Capital

• In Event: Breakfast with Research Roundtable Forum Session
  In Paper Session: Roundtable 3: Financial Accounting II

Abstract

Organization capital is an essential element for a company’s success. Due to its intangibility, the measure for organization capital is an important research topic that could stimulate the attention of scholars in the Accounting literature. My study seeks to develop a modified measure for organization capital. To that effect, I raise three questions: (i) What is organization capital? (ii) How do previous research have attempted to measure organization capital? (iii) Can the investment portion of sales, general, and administrative (SG&A) expenditure, documented by Enache and Srivastava (2017), improve the measure for organization capital?

Author

• Jaeseong Lim, Hartwick College