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Multidimensional and comparative study on intellectual capital and organisational performance

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  • Boris Urban
  • Gabriël Coenraad Daniël Stoltz Joubert

Abstract

Intellectual capital (IC) as the knowledge-based equity of organizations is increasingly recognised as an important value contributor to performance. By building on previous research, the study examines the IC components of human capital, structural capital and relational capital as they relate to organisational performance. Following past international studies, a model is developed and statistically tested. A survey is administered to firms across several industries and data is analysed employing structural equation modelling. Recognising that replications and extensions of IC studies are vital to knowledge development, comparisons with international studies are made. The results provide support for the hypotheses where relationships between the IC components and performance are evident. These findings suggest that it is crucial for an organisation to optimise the utilisation of its human capital for the sake of optimising its structural capital, which leads to higher performance. By positioning the study in terms of IC literature, the study offers the ability to compare the present study findings with similar findings across countries.

Suggested Citation

  • Boris Urban & Gabriël Coenraad Daniël Stoltz Joubert, 2017. "Multidimensional and comparative study on intellectual capital and organisational performance," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 18(1), pages 84-99, January.
    • Handle: RePEc:taf:jbemgt:v:18:y:2017:i:1:p:84-99
    DOI: 10.3846/16111699.2016.1255990
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    References listed on IDEAS

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    5. Trilochan Tripathy & Luis A. Gil-Alana & Debadutta Sahoo, 2015. "The effect of intellectual capital on firms' financial performance: an empirical investigation in India," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 12(4), pages 342-371.
    6. Boris Urban & Barend Christiaan Greyling, 2015. "Open source software adoption and links to innovation performance," International Journal of Technological Learning, Innovation and Development, Inderscience Enterprises Ltd, vol. 7(3), pages 261-278.
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    Cited by:

    1. Wojciech Koziol & Anna Mikos, 2020. "The measurement of human capital as an alternative method of job evaluation for purposes of remuneration," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 28(2), pages 589-599, June.

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