Purpose The elements that constitute the organizational capital or capital of the firm, namely its culture, structure, organizational learning, can be a source of competitive advantage. This paper is an attempt to assess organizational capital from the resource‐based view. Design/methodology/approach From an extensive literature review, an assessment framework for intellectual capital is developed. Findings By means of this framework organizational capital can be depicted as a set of: valuable assets; difficult to imitate; to replace; to transfer; with a prolonged life expectancy; and with a feasible rent appropriation. Originality/value Building of such an evaluation framework allows further research about other components of the intellectual capital of the firm, bridging the literatures focused on the resource‐based view and on intangible assets or intellectual capital.
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