The Role of Intellectual Capital in Mexican Family-Based Businesses: Understanding their Soul, Brain and Heart

Rosa Nelly Trevinyo-Rodríguez () and Nick Bontis ()
Additional contact information
Rosa Nelly Trevinyo-Rodríguez: Instituto Tecnológico y de Estudios Superiores de Monterrey, Eugenio Garza Sada 2501, C.P. 64849, Monterrey, Nuevo León Mexico, Mexico
Nick Bontis: DeGroote Business School, McMaster University, MGD #207 1280 Main Street West, Hamilton, Ontario Canada L8S 4M4, Canada

Journal of Information & Knowledge Management (JIKM), 2007, vol. 06, issue 03, 189-200

Abstract: This paper attempts to highlight a key source of intangible value (i.e., intellectual capital) for family-based businesses. By reviewing the merger and acquisition activity of four Mexican cases, an analysis of the consideration of various intangible assets is conducted. Consequently, we introduce the termintellectual capital in family businesses(ICFB) and define it as a sum of a set of quantitative and qualitative intangible assets affecting overall business performance. A metaphor for diagnosing the qualitative intangible assets for family businesses is then suggested encompassing a firm's soul (human capital), brain (structural capital) and heart (relational capital).

Keywords: Intellectual capital; family firms; intangible assets; mergers and acquisitions (search for similar items in EconPapers)
Date: 2007
References: View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.worldscientific.com/doi/abs/10.1142/S0219649207001743
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:jikmxx:v:06:y:2007:i:03:n:s0219649207001743

Ordering information: This journal article can be ordered from

DOI: 10.1142/S0219649207001743

Access Statistics for this article

Journal of Information & Knowledge Management (JIKM) is currently edited by Professor Suliman Hawamdeh

More articles in Journal of Information & Knowledge Management (JIKM) from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().