Article2015

A multidimensional view of intellectual capital: the impact on organizational performance

142 citations0/0 files storedManagement Decision

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Innovation and Knowledge Management

Abstract

Purpose – The purpose of this paper is to empirically explore intellectual capital (IC) from a multidimensional perspective and its relationship with organizational performance (OP) within Iranian public listed companies. Design/methodology/approach – Survey data from Chief Financial Officers in 128 companies within Tehran Stock Exchange were collected and analyzed using partial least squares regressions. Findings – The findings suggest that organizational culture plays a significant role in developing human capital and structural capital while trust is a major determinant of all the IC components, namely human, structural, relational, and social capital. The results also confirm that the investment in human, structural, and relational capital could potentially bring about OP improvement in Iranian public listed companies. Practical implications – A synthesis of various sub-elements of IC supports executives in detecting, capturing, and assessing the different kinds of knowledge resources which must be taken into consideration individually for maximizing OP. Such multidimensional and comprehensive conceptualization of IC would assist organizations to remedy the inefficiency in the exploitation of IC and thereby providing a robust system in order to capture and measure IC more effectively. Originality/value – This study combines literature on IC across diverse academic fields. The multidimensional conceptualization of IC with four sub-dimensions (i.e. human, structural, relational, and social capital) as well as supplementing two antecedent constructs (trust and organizational culture) offer a more systematic manner to synthesize several knowledge-based drivers toward performance which have not been addressed simultaneously in a comprehensive framework.

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.1991Firm Resources and Sustained Competitive Advantage 2004Firm resources and sustained competitive advantage 1989Structural Equations with Latent Variables 1991Structural Equations with Latent Variables.2007Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance 1993Organizational culture and leadership

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2017The Importance of Intellectual Capital for Firm Performance: Evidence from Australia 2017Performance measurement, intellectual capital and financial sustainability 2018Intellectual capital and performance measurement systems in Iran 2018Back to the future of intellectual capital research: a systematic literature review 2021Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

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