A Structural Model of Intellectual Capital in Supply Chains

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Intellectual capital (IC) is probably one of the most critical resources of the knowledge society. However, the discipline of IC still needs empirically grounded
research, especially with regards to the interrelations between the different component of IC and how these enable or impinge upon the internal organisational
value creation process. The present paper helps to address the need for empirical investigation about the interconnections between the components of IC and
their value creation, by assessing the structural effects of intellectual capital on firms’ financial performance from a supply chain management perspective. A model composed by five constructs describing intellectual capital and three constructs describing firms’ internal performance is proposed. The theoretical model is then tested through a structural equation modeling technique. The components of intellectual capital are included as latent variables in the model, in order to verify their role as drivers within the process of value creation. Drawing on the data from a European survey this paper provides empirical evidence on
the relationship between the processes related to IC management, SCM and firms’ financial performance. This result both contributes to the IC and SCM literature,
as it offers a better understanding of the multiple interrelations between the IC components from a SCM perspective and provides evidence of their impact on
the value creation process of supply chains.
Original languageEnglish
Publication date2012
Number of pages49
Publication statusPublished - 2012
EventThe 35th Annual Congress of the European Accounting Association. 2012 - Faculty of Economics in Ljubljana, Ljubljana, Slovenia
Duration: 9 May 201211 May 2012
Conference number: 35


ConferenceThe 35th Annual Congress of the European Accounting Association. 2012
LocationFaculty of Economics in Ljubljana
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