“…In the literature, intellectual capital is divided into human capital, structural capital and relational capital (Brătianu, 2018;Vătămănescu et al, 2017Vătămănescu et al, , 2019Vale et al, 2022). The term "human capital" refers to the human element of an organization, specifically the combination of abilities, knowledge, and expertise that defines an individual's character (Boeske & Murray, 2022;Vătămănescu et al, 2022bVătămănescu et al, , 2022c. It also symbolizes the value of knowledge and talent present in the individuals who make up the organization, including abilities, knowledge, talents, competences, attitudes, intellectual agility, and creativity (Sutrisno, 2021).…”