A human capital measurement scale

Abstract

Purpose Despite the large number of academic publications in human capital, there are few instruments to measure it. The purpose of this paper is to develop a holistic scale to measure human capital, considering aspects related to competence, attitudes, skills, leadership, and organizational memory. Design/methodology/approach First, a literature review of the existing measurement models was carried out. Second, based on the results the authors developed a scale and a questionnaire that were applied in a financial institution in Santa Catarina, Brazil, supported by a factor analysis and a reliability analysis. Findings As a result of this study a scale consisting of 13 variables of human capital emerged that have been grouped into three factors – leadership and motivation; qualifications; and satisfaction and creativity – which can assist in the organization’s human capital measurement. From a theoretical view, a more holistic scale is provided, which helps to overcome a unilateral focus on knowledge (intangibles). Research limitations/implications This work points out that the survey data were collected from a sample of 220 relationship managers of a specific financial institution. The results should be tested in other banks or organizations from other sectors to check their suitability and to be generalized. Practical implications From a practical point of view, it contributes a “tool” that can assist in the measurement of human capital and in the knowledge contained, dimensioning the organizational memory and human repositories. Originality/value This is the first study that provides a scale to measure organizational human capital from the Brazilian financial perspective.

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