Managing Intellectual Capital for SMEs’ Sustainable Development. A Conceptual Proposal

Sakinah Mat Zin; Engku Huda Mursyidah Engku Hassan Ashari; Baba Uba Ibrahim

doi:10.21834/e-bpj.v9i27.5570

Authors

Sakinah Mat Zin Faculty of Business and Management, Universiti Teknologi MARA, Kelantan, Malaysia
Engku Huda Mursyidah Engku Hassan Ashari Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Terengganu, Malaysia
Baba Uba Ibrahim Faculty of Humanities, Sule Lamido University Kafin Hausa, Jigawa State, Nigeria

DOI:

https://doi.org/10.21834/e-bpj.v9i27.5570

Keywords:

Intellectual Capital , Islamic Work Ethics , SME, Sustainable Development

Abstract

This article contributes to the body of literature on intellectual capital (IC) and Islamic work ethics (IWE) in small and medium enterprises (SMEs). It aims to investigate the role of socio-economic factors in promoting sustainable development (SD) and value creation. Ibn Khaldun's theory of development is employed to identify the socio-economic factors underlying IC and IWE that play a role in the sustainable development (SD) of SMEs. The findings reveal five socio-economic activities form the foundation of the proposed conceptual framework which is aligned with three fundamental streams in economics and management studies (Ibn Khaldun's development theory, IC, and IWE).

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