Search

The purpose of this paper has been to investigate the relationship between intellectual capital (IC) and financial performance, based on two constructs, human capital (HC) and relational capital (RC), measured in financial terms. The methodology was applied to a sample of Universities of Chile. This was done at public and private universities during the 2014-2018 periods. In this investigation, we used descriptive statistics, level of correlation, and panel data analysis to demonstrate the existence of a positive relationship between each component of IC and the performance of universities, measured in terms of financial performance. The panel results confirm the hypothesis that HC and RC positively impact the university financial performance (return on equity, ROE, and return on assets, ROA). The article contributes to improving the conceptualization of Intellectual Capital and its relationship with the financial performance of Universities. [ABSTRACT FROM AUTHOR]

This study identifies a technique to measure the intellectual capital in a higher education institution, based on the evaluation of the efficiency of the investment in scientific research, through the allocated economic resources, in relation to the components of the intellectual capital: human capital, structural capital and relational capital. Using an ANCOVA regression model with panel data, the registered incomes and expenses are accounted. Significant statistical differences between the three components is evidenced, being the structural capital the most relevant. This allows demonstrating the efficiency in the allocation of the resources, management and incentives institutional competence in the management and transfer of new knowledge to the society. [ABSTRACT FROM AUTHOR]

This paper describes the value that a company has in relation to its intangible assets through the diagnosis of its intellectual capital. In fact, it aims at assessing the existing intellectual capital of a Mexican textile manufacturing company by the identification of knowledge, capacities, experiences, and staff skills. For this, it was necessary to identify each element involved in its intellectual capital --human, organizational, and relational-- with the purpose of approaching existing strengths and weaknesses. The methodology used was basically descriptive, aiming at describing the relevant components of intellectual capital. Consequently, data and statistics about company staff were collected --57 employees--, based on questionnaires and polls and the outcomes were ranged in a scale from 1 to 5, being 5 the highest rate for each intellectual capital dimension. The results were as follows: 4.27 for relational capital; 3,80 for organizational capital, and 3,69 for human capital. Based on this, different growing company opportunity areas were identified, reaching the stated organizational goals. [ABSTRACT FROM AUTHOR]

Organizational knowledge and its different forms play a critical role in order to effectively develop the products and processes of the firm (Kogut and Zander, 1996; Teece, 1998; Ategre and Lapiedra, 2005). This work explores the influence of the different forms of organizational knowledge (or Intellectual Capital) on the innovation capability of professional service firms. For reaching this purpose, in a first section, an exploratory factor analysis is earned out, obtaining the three main blocks of Intellectual Capital: Human Capital, Structural Capital, and Relational Capital. In the next step, the basic hypothesis about the positive influence of these kinds of Intellectual Capital (and their main dimensions) on firm innovation, are presented. From the empirical findings obtained for Spanish professional service firms, it is special worthwhile to highlight the role of customer relationships, as well as IT-based competences, alliances, and corporate reputation. [ABSTRACT FROM AUTHOR]