INTELLECTUAL CAPITAL AND INVESTMENT EFFICIENCY:THE MEDIATING ROLE OF STRATEGIC MANAGEMENT ACCOUNTING PRACTICES

Abstract

The aim ofthe study is to identify the impact ofIntellectual capital (IC) on investment efficiency. The quantitative research design is adopted, the survey technique is used for data collection. The questionnaire was used to collect the data from the respondent. The cross sectional data is collected for the study. The PLS-SEM is used to estimate for the data analysis. The findings of the study suggest that all the dimensions ofthe intellectual capital has a positive significant impact on the investment efficiency. Inventory control moderates the between strategic management accounting and investment efficiency. The strategic management accounting mediates the relationship between the intellectual capital dimensions and investment efficiency. The research seeks to enhance comprehension of how intellectual capital influences investment efficiency, offering valuable insights for strategic management and financial decision- making.