IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v17y2024i11p478-d1504919.html
   My bibliography  Save this article

Intellectual Capital: Revisiting an Analytical Model

Author

Listed:
  • António Eduardo Martins

    (Department of Social Sciences and Management, Aberta University, 1000-013 Lisbon, Portugal)

  • Albino Lopes

    (ISCSP, Lisbon University, 1300-663 Lisbon, Portugal)

Abstract

The world’s economy is experiencing important changes brought on by diverse factors, namely technological advancements, the appearance and diffusion of personal computers, high-speed telecommunications, and the Internet. These technological changes have influenced the corporate environment, with recent decades denominated as the information economy, the digital economy, the economy of knowledge, a risk society, and the age of quality and innovation. To designate the key concept of the new economic era as “intellectual capital” implies a classification and evaluation effort in order to proceed with its generalization. In today’s world, the study of a model capable of adding explanatory diversity to intellectual capital is very relevant. We observed a true panoply of concepts in the analyzed models based on a literature review. The conceptual evolution during recent decades has motivated many investigations in this field, resulting from the phenomenon of globalization, growing technological innovation, and the observation of significant disparities between the market value and the accounting value of companies. This article describes an investigation carried out, presenting an explicative model of intellectual capital based on four distinct patterns, which are the aggregating factors of the existing conceptual diversity. We present the identification of a model with two axes, x (the type of knowledge, from tacit to explicit) and y (the capital of knowledge, from human to structural), which represents the conceptual diversity mirrored in four quadrants resulting from the research carried out with an initial exploratory study and two following studies with 45 and 72 specialists. In this article we analyze the Martins model, which proves to be essential for systematizing and mapping the dimensions that intellectual capital includes. This model can be used to identify the different aspects of intellectual capital in an organization and thus contribute to its understanding, optimization and good management.

Suggested Citation

  • António Eduardo Martins & Albino Lopes, 2024. "Intellectual Capital: Revisiting an Analytical Model," JRFM, MDPI, vol. 17(11), pages 1-14, October.
  • Handle: RePEc:gam:jjrfmx:v:17:y:2024:i:11:p:478-:d:1504919
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/17/11/478/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/1911-8074/17/11/478/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Oualid Abidi & Vladimir Dženopoljac & Mirna Safi, 2023. "Online meeting tools, tacit knowledge sharing and entrepreneurial behaviours among knowledge workers during COVID-19," Knowledge Management Research & Practice, Taylor & Francis Journals, vol. 21(6), pages 1137-1149, November.
    2. Pfeffer, Jeffrey, 2001. "Fighting the War for Talent is Hazardous to Your Organization's Health," Research Papers 1687, Stanford University, Graduate School of Business.
    3. Robert E. Quinn & John Rohrbaugh, 1983. "A Spatial Model of Effectiveness Criteria: Towards a Competing Values Approach to Organizational Analysis," Management Science, INFORMS, vol. 29(3), pages 363-377, March.
    4. Patricia Ordóñez de Pablos, 2023. "Editorial: Intellectual capital and digital transformation: unlocking the potential of knowledge-based resources for the future digital economy," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 20(2), pages 123-126.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. A. Emre Demirci, 2013. "Strategic Representation of an Abstract Reality: Spiraling Relations between Organizational Culture and Innovativeness," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 4(3), pages 39-55, August.
    2. Julia Naranjo-Valencia & Ricardo Vidal-Patiño & Gregorio Calderón-Hernández, 2019. "Characterization of Innovation Research Published in Latin American Journals Indexed in WoS," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 16(07), pages 1-38, November.
    3. Gregorio Sánchez-Marín & Gabriel Lozano-Reina & Mané Beglaryan, 2022. "HRM Policies and SMEs Performance: The Moderating Role of CSR Orientation," Central European Business Review, Prague University of Economics and Business, vol. 2022(1), pages 85-110.
    4. Alev Ozer Torgaloz & Mehmet Fatih Acar & Cemil Kuzey, 2023. "The effects of organizational learning culture and decentralization upon supply chain collaboration: analysis of covid-19 period," Operations Management Research, Springer, vol. 16(1), pages 511-530, March.
    5. Hoang Linh VU & Dominique BONET FERNANDEZ, 2014. "Proposition d’un modèle de relations producteur-distributeur : une application à la gestion des conflits en contexte interculturel," Working Papers 2014-231, Department of Research, Ipag Business School.
    6. Gupta, Manjul & George, Joey F. & Xia, Weidong, 2019. "Relationships between IT department culture and agile software development practices: An empirical investigation," International Journal of Information Management, Elsevier, vol. 44(C), pages 13-24.
    7. Maitland, A. & Hills, L.A. & Rhind, D.J., 2015. "Organisational culture in sport – A systematic review," Sport Management Review, Elsevier, vol. 18(4), pages 501-516.
    8. Longinos Marín & Alicia Rubio & Salvador Ruiz de Maya, 2012. "Competitiveness as a Strategic Outcome of Corporate Social Responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 364-376, November.
    9. Haon, Christophe & Gotteland, David & Nelson, Rob, 2023. "Creating a market orientation: An empirical validation of Gebhardt, Carpenter, and Sherry's (2006) Market Orientation Development Process (MODeP)," Journal of Business Research, Elsevier, vol. 168(C).
    10. Ferdy F. F. Nuus & Petra C. M. Neessen & Cosmina L. Voinea & Marjolein C. J. Caniëls, 2022. "Sustainable Innovation in the Financial Sector during the Corona Crisis: How Discontinuity Affects Sustainable Innovation, Sustainable Entrepreneurial Orientation, and Absorptive Capacity," Sustainability, MDPI, vol. 14(11), pages 1-15, May.
    11. Azeem, Muhammad & Ahmed, Munir & Haider, Sajid & Sajjad, Muhammad, 2021. "Expanding competitive advantage through organizational culture, knowledge sharing and organizational innovation," Technology in Society, Elsevier, vol. 66(C).
    12. Vera Bitsch & Nicole J. Olynk, 2007. "Skills Required of Managers in Livestock Production: Evidence from Focus Group Research," Review of Agricultural Economics, Agricultural and Applied Economics Association, vol. 29(4), pages 749-764.
    13. Priya Alat & Damodar Suar, 2024. "Exploring Behavioural Complexity as the Link Between Leader Attributes and Leader Effectiveness," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 49(4), pages 615-640, November.
    14. Anne Margarian & Cécile Détang-Dessendre & Aleksandra Barczak & Corinne Tanguy, 2022. "Endogenous rural dynamics: an analysis of labour markets, human resource practices and firm performance," SN Business & Economics, Springer, vol. 2(8), pages 1-33, August.
    15. Ancarani, Alessandro & Di Mauro, Carmela & Giammanco, Maria Daniela, 2009. "How are organisational climate models and patient satisfaction related? A competing value framework approach," Social Science & Medicine, Elsevier, vol. 69(12), pages 1813-1818, December.
    16. Cegarra-Navarro, Juan-Gabriel & Soto-Acosta, Pedro & Wensley, Anthony K.P., 2016. "Structured knowledge processes and firm performance: The role of organizational agility," Journal of Business Research, Elsevier, vol. 69(5), pages 1544-1549.
    17. Matteo Prato & Fabrizio Ferraro, 2018. "Starstruck: How Hiring High-Status Employees Affects Incumbents’ Performance," Organization Science, INFORMS, vol. 29(5), pages 755-774, October.
    18. José Luis Esparza-Aguilar & Domingo García-Pérez-de-Lema & Antonio Duréndez, 2016. "The effect of accounting information systems on the performance of Mexican micro, small and medium-sized family firms," Tourism Economics, , vol. 22(5), pages 1104-1120, October.
    19. TINA M. Jose Vega & Dennis M. López, 2012. "Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees," Working Papers 0023, College of Business, University of Texas at San Antonio.
    20. Shivam Gupta & Sachin Modgil & Piera Centobelli & Roberto Cerchione & Serena Strazzullo, 2022. "Additive Manufacturing and Green Information Systems as Technological Capabilities for Firm Performance," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 23(4), pages 515-534, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:17:y:2024:i:11:p:478-:d:1504919. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.