“…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).…”