Authors
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Farooq Dr. Muhammad Umer
Corresponding, Professor, Department of Management Sciences, Baluchistan University of Information Technology, Engineering and Management Sciences, muhammad.umar1@buitms.edu.pk mumerfarooq2006@gmail.com
Author
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Lodhi Dr. Abdul Salam
Professor, Baluchistan University of Information Technology, Engineering and Management Sciences, Quetta, Baluchistan, salam@buitms.edu.pk
Author
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Iqbal Dr. Khurshed
Associate Professor, Baluchistan University of Information Technology, Engineering and Management Sciences, Quetta, Baluchistan, khurshed.iqbal@buitms.edu.pk
Author
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Kasi Ameer Muhammad
Lecturer, Baluchistan University of Information Technology, Engineering and Management Sciences, Quetta, Baluchistan, ameer.muhammad@buitms.edu.pk
Author
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Masood Dr. Amjad
Assistant Professor, Bahria Business School, Bahria University, Islamabad, Pakistan
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Khan Noor Ahmad
Lecturer, Zhob Campus, Baluchistan University of Information Technology, Engineering and Management Sciences, Quetta, Baluchistan, noor.ahmed@buitms.edu.pk
Author
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Nadeem Dr. Abid Hussain
Assistant Professor, Management Sciences, Khawaja Fareed University of Engineering and Information Technology. Rahim Yar Khan, abid.hussain@kfueit.edu.pk
Author
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Afzal Muhammad Imran
Visiting Lecturer, Department of Management Sciences, University of Okara, mimranbinafzal@gmail.com
Author
Keywords:
intellectual capital, Islamic banks, conventional banks
Abstract
This study examines the comparative performance of intellectual capital in Islamic banks versus conventional banks in Pakistan over the period 2015–2020. The analysis employs the Value-Added Intellectual Coefficient (VAIC) framework, which decomposes intellectual capital into human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE). Simulated data representing bank financial metrics are used to compare the two groups. Descriptive statistics and independent-sample t-tests are applied. Results show that Islamic banks have significantly higher average HCE and CEE, while conventional banks have higher average SCE. The findings suggest that Islamic banks leverage human and capital resources more effectively, whereas conventional banks rely more on structural systems. The implications of these differences for banking strategy and management of intellectual capital are discussed.
