An inductive typology of the interrelations between different components of intellectual capital

Elisabeth Albertini ()
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Elisabeth Albertini: IAE Paris - Sorbonne Business School

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Abstract: Purpose: The purpose of this study is to enhance knowledge of the full set of interrelations between intellectual capital (IC) components by providing an inductive typology of their strategic interactions. Design/methodology/approach: To answer the research question we conducted a content analysis of CEOs' letters to shareholders published by 122 companies among the 200 first companies from the Fortune Global 500 from 2008 to 2012. Findings: The results show that these three IC components interact with each other around the central position held by relational and structural capital. Our findings underline the evolution of these interrelations over the period studied suggesting a strategic use of an IC components' framework according to the economic context faced by a company. Research limitations/implications: The study is based on the CEOs' letters that might limit the generalization of the findings. Nonetheless, this research highlights a full and fruitful set of interrelations between IC components providing a business practices-oriented typology. Practical implications-This study provides deep insights into the interrelations between IC components that can significantly help managers to identify the strategic connections between IC dimensions. Originality/value-This study contributes to the literature by expanding the actual academic classification of IC to five clusters of components. This research highlights that relational capital interacting with structural capital holds a central position in companies' business strategy.

Date: 2016
Note: View the original document on HAL open archive server: https://hal.science/hal-02139769
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Citations: View citations in EconPapers (3)

Published in Management Decision, 2016, 54 (4), pp.887-901. ⟨10.1108/MD-09-2015-0425⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02139769

DOI: 10.1108/MD-09-2015-0425

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