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The intellectual capital model: the resource-based theory application

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  • Amrizah Kamaluddin
  • Rashidah Abdul Rahman

Abstract

The research deepens the understanding of the definitions and role of intellectual capital in enhancing wealth potential from the viewpoint of Malaysian public listed companies. The research applied the resource-based theory in measuring each of the intellectual capital dimension (human, relational and structural capital) themes or sub-classification. The resource-based theory emphasises that in order to achieve and sustain competitive advantage, the resources must be unique which means valuable, scarce, inimitable and difficult to substitute. Thus, to acknowledge the differing economic potential of each intellectual capital dimension, the current research proposes that the 'resource uniqueness' quality should be embedded in each of the intellectual capital dimension which in turn will enhance firm's performance. Based on the perception of 155 public listed companies managers, the research found that the 'resource uniqueness' quality is strongly embedded in structural capital only and not relevant to human and relational capital. This implies that organisation processes, systems, patents and innovation can be related to the rare, imperfectly imitable and non-substitutable criteria. Human capital come and go from the firms and as they leave, they may take away the relationships which have been established with their customers, hence makes it is difficult to ascertain the uniqueness quality.

Suggested Citation

  • Amrizah Kamaluddin & Rashidah Abdul Rahman, 2013. "The intellectual capital model: the resource-based theory application," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 10(3/4), pages 294-313.
  • Handle: RePEc:ids:ijlica:v:10:y:2013:i:3/4:p:294-313
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    Cited by:

    1. Mehmet Asutay & Ubaidillah, 2024. "Examining the Impact of Intellectual Capital Performance on Financial Performance in Islamic Banks," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 1231-1263, March.
    2. Kamaluddin, Amrizah & Kassim, Nawal & Alam, Md. Mahmudul & Abu Samah, Siti Akmar, 2019. "Human Capital Accountability and Construct: Evidence from Islamic Microfinance Institutions in Malaysia," SocArXiv 962yu, Center for Open Science.
    3. Wei, Feiqiong & Han, Jiatong & Xu, Wei, 2024. "Exploring the nexus between structural capital, carbon neutrality and sustainable competitiveness: Evidence from natural resource exploitation in the post-COVID-19 era," Resources Policy, Elsevier, vol. 88(C).

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