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A human capital measurement scale

Juarez Domingos Frasson Vidotto (Universidade Federal de Santa Catarina, Florianópolis, Brazil)
Helio Aisenberg Ferenhof (Universidade Federal de Santa Catarina, Florianópolis, Brazil)
Paulo Mauricio Selig (Universidade Federal de Santa Catarina, Florianópolis, Brazil)
Rogerio Cid Bastos (Universidade Federal de Santa Catarina, Florianópolis, Brazil)

Journal of Intellectual Capital

ISSN: 1469-1930

Publication date: 10 April 2017

Abstract

Purpose

Despite the large number of academic publications in human capital, there are few instruments to measure it. The purpose of this paper is to develop a holistic scale to measure human capital, considering aspects related to competence, attitudes, skills, leadership, and organizational memory.

Design/methodology/approach

First, a literature review of the existing measurement models was carried out. Second, based on the results the authors developed a scale and a questionnaire that were applied in a financial institution in Santa Catarina, Brazil, supported by a factor analysis and a reliability analysis.

Findings

As a result of this study a scale consisting of 13 variables of human capital emerged that have been grouped into three factors – leadership and motivation; qualifications; and satisfaction and creativity – which can assist in the organization’s human capital measurement. From a theoretical view, a more holistic scale is provided, which helps to overcome a unilateral focus on knowledge (intangibles).

Research limitations/implications

This work points out that the survey data were collected from a sample of 220 relationship managers of a specific financial institution. The results should be tested in other banks or organizations from other sectors to check their suitability and to be generalized.

Practical implications

From a practical point of view, it contributes a “tool” that can assist in the measurement of human capital and in the knowledge contained, dimensioning the organizational memory and human repositories.

Originality/value

This is the first study that provides a scale to measure organizational human capital from the Brazilian financial perspective.

Keywords

  • Scale
  • Measurement
  • Human capital
  • Measurement instrument
  • Measurement tool

Citation

Vidotto, J.D.F., Ferenhof, H.A., Selig, P.M. and Bastos, R.C. (2017), "A human capital measurement scale", Journal of Intellectual Capital, Vol. 18 No. 2, pp. 316-329. https://doi.org/10.1108/JIC-08-2016-0085

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Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited

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