A Model to Evaluate the Intellectual Capital

The Intangible Resources and Small Firms’ Multilevel Performance: A Partial Least Squares Approach

“…It is also a set of intangibles assets which sources performance and value creation (Gogan & Draghici, 2013). However, the pool of previous studies viewed the concept as multidimensional construct which consists of three dimensions (Campbell & Abdul Rahman, 2010;Gogan & Draghici, 2013;McPhail, 2009;Roos & Roos, 1997).…”

“…It is also a set of intangibles assets which sources performance and value creation (Gogan & Draghici, 2013). However, the pool of previous studies viewed the concept as multidimensional construct which consists of three dimensions (Campbell & Abdul Rahman, 2010;Gogan & Draghici, 2013;McPhail, 2009;Roos & Roos, 1997). These are (1) human capital, (2) structural or organizational capital, and (3) relational or customer capital (Castro & Sáez, 2008;Díez, Ochoa, Prieto, & Santidrián, 2010;Lu & Hung, 2011;Sydler, Haefliger, & Pruksa, 2013).…”

“…It is a personal information or knowledge stock of the firm that is represented by its employees and sources of strategic innovation and invention which consists some elements such as experience, skill, business knowledge, education, creativity and employees' satisfaction (Yıldız, Meydan, & Güner, 2014). It also comprises knowledge's stock of capital skills, attitudes, and intellectual agility of employees at all levels and their ability to make good decisions, deal with the problems, as well as creating and maintaining good interpersonal relationships (Gogan & Draghici, 2013). Other assets composed of this dimension of IC includes information and data held by employees, their technical ability as well as personal traits such as ability to learn, desire to share information, imagination and creativity, participating and commitment to overall firm's goals and objectives (Marcin, 2013).…”

“…It is a form of capital which contains both organizational and technological elements which pursue the integration and coordination of activities within the firm (Castro & Sáez, 2008). These elements of structural capital include intellectual property, culture, systems and processes (Yıldız et al, 2014), databases and computer networks, equipment structure, management style or software as well organizational culture (Gogan & Draghici, 2013).…”

“…Relational capital gathers the value of that relationship which a firm acquires and maintains with external environmental agents (Castro & Sáez, 2008;Gogan & Draghici, 2013). It is the information which is grounded within market channels which the firm developed through business and customer relations (Yıldız et al, 2014), and entirety of the value of the relationships between firm with people and organizations with which it conducts its business (Sydler et al, 2013).…”