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The Role of Intellectual Capital in Mexican Family-Based Businesses: Understanding their Soul, Brain and Heart

Author

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  • Rosa Nelly Trevinyo-Rodríguez

    (Instituto Tecnológico y de Estudios Superiores de Monterrey, Eugenio Garza Sada 2501, C.P. 64849, Monterrey, Nuevo León Mexico, Mexico)

  • Nick Bontis

    (DeGroote Business School, McMaster University, MGD #207 1280 Main Street West, Hamilton, Ontario Canada L8S 4M4, Canada)

Abstract

This paper attempts to highlight a key source of intangible value (i.e., intellectual capital) for family-based businesses. By reviewing the merger and acquisition activity of four Mexican cases, an analysis of the consideration of various intangible assets is conducted. Consequently, we introduce the termintellectual capital in family businesses(ICFB) and define it as a sum of a set of quantitative and qualitative intangible assets affecting overall business performance. A metaphor for diagnosing the qualitative intangible assets for family businesses is then suggested encompassing a firm's soul (human capital), brain (structural capital) and heart (relational capital).

Suggested Citation

  • Rosa Nelly Trevinyo-Rodríguez & Nick Bontis, 2007. "The Role of Intellectual Capital in Mexican Family-Based Businesses: Understanding their Soul, Brain and Heart," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 6(03), pages 189-200.
    • Handle: RePEc:wsi:jikmxx:v:06:y:2007:i:03:n:s0219649207001743
    DOI: 10.1142/S0219649207001743
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    Cited by:

    1. Soto Maciel Argentina, 2013. "La empresa familiar en México. Situación actual de la investigación," Contaduría y Administración, Accounting and Management, vol. 58(2), pages 135-171, abril-jun.
    2. Gianluca Ginesti & Mario Ossorio, 2021. "The influence of family-related factors on intellectual capital performance in family businesses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 535-560, June.
    3. Priya Dhamija Gupta & Sonali Bhattacharya, 2016. "Impact of Knowledge Management Processes for Sustainability of Small Family Businesses: Evidences from the Brassware Sector of Moradabad (India)," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 15(04), pages 1-46, December.

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