TY - JOUR AB - This paper specifies how to construct and validate an intellectual capital (IC) measurement scale on the basis of management perceptions. In order to construct the scales, a process based on the works of Churchill and DeVellis, complemented by the Delphi technique and structural equations models was used. The use of this methodology was illustrated in an empirical study carried out in the biotechnology and telecommunication sectors. As a result, a validated instrument for IC research is obtained in view of the faithful and rigorous measurement of its key construct. VL - 4 IS - 3 SN - 1469-1930 DO - 10.1108/14691930310487798 UR - https://doi.org/10.1108/14691930310487798 AU - Palacios‐Marqués Daniel AU - José Garrigós‐Simón Fernando PY - 2003 Y1 - 2003/01/01 TI - Validating and measuring IC in the biotechnology and telecommunication industries T2 - Journal of Intellectual Capital PB - MCB UP Ltd SP - 332 EP - 347 Y2 - 2024/03/29 ER -