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Intellectual capital and corporate performance in knowledge‐intensive SMEs

Intellectual capital and corporate performance in knowledge‐intensive SMEs Purpose – In recent years a significant number of intellectual capital (IC) metrics has been developed and applied in many organizations. However, there is still a strong need to specify the relations among the different categories of intellectual assets that exist in the context of small to medium‐sized enterprises (SME), and to determine the way these assets affect financial performance. This paper has a dual scope; first, to specify these relations, and, second, to explore the impact of IC on corporate performance. Design/methodology/approach – Hypotheses are tested through a survey conducted on Greek knowledge‐intensive SMEs of the service sector. Firms' perceptions regarding intellectual capital categories, which were measured through the answers given on a structured questionnaire, and accounting data gathered from financial databases were combined. Findings – The findings indicate that the interaction of certain categories of intellectual assets in SMEs is in some aspects different from the pattern evidenced in other surveys that analyze large companies. Also, the empirical data provides supportive evidence that certain categories of intellectual capital positively contribute to corporate performance. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Learning Organization Emerald Publishing

Intellectual capital and corporate performance in knowledge‐intensive SMEs

Sandra Cohen; Nikolaos Kaimenakis
The Learning Organization , Volume 14 (3): 22 – Apr 24, 2007
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References (41)

Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
0969-6474
DOI
10.1108/09696470710739417
Publisher site
See Article on Publisher Site

Abstract

Purpose – In recent years a significant number of intellectual capital (IC) metrics has been developed and applied in many organizations. However, there is still a strong need to specify the relations among the different categories of intellectual assets that exist in the context of small to medium‐sized enterprises (SME), and to determine the way these assets affect financial performance. This paper has a dual scope; first, to specify these relations, and, second, to explore the impact of IC on corporate performance. Design/methodology/approach – Hypotheses are tested through a survey conducted on Greek knowledge‐intensive SMEs of the service sector. Firms' perceptions regarding intellectual capital categories, which were measured through the answers given on a structured questionnaire, and accounting data gathered from financial databases were combined. Findings – The findings indicate that the interaction of certain categories of intellectual assets in SMEs is in some aspects different from the pattern evidenced in other surveys that analyze large companies. Also, the empirical data provides supportive evidence that certain categories of intellectual capital positively contribute to corporate performance.

Journal

The Learning Organization – Emerald Publishing

Published: Apr 24, 2007

Keywords: Intellectual capital; Small to medium‐sized enterprises; Business performance; Human capital; Knowledge organizations; Greece

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