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Article
Publication date: 19 January 2010

Siana Halim

The intellectual capital (IC) can be divided into three categories, i.e. human, structural, and relationship capitals. The purpose of this paper is to investigate the correlation…

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Abstract

Purpose

The intellectual capital (IC) can be divided into three categories, i.e. human, structural, and relationship capitals. The purpose of this paper is to investigate the correlation among those capitals to their indicators, particularly for intellectual capital statement made in Germany and intellectual capital statement made in Europe models.

Design/methodology/approach

In these two models, each capital has four, six, and five indicators, respectively. So totally, there are 15 indicators. Structural equation modeling and its sensitivity analysis are utilized for measuring the correlation among those capitals to their indicators.

Findings

Among those 15 indicators, 14 indicators have strong correlation with their respective capitals. Moreover, there exist strong correlation in a similar weight among those capitals, i.e. the correlations between human (HC) and structural capital (SC) is 0.88, SC and relationship capital (RC) is 0.87 and HC to RC is 0.81.

Originality/value

So far, the data collected from the IC projects are presented and analyzed through descriptive statistics and statistics summaries, e.g. mean and standard deviation. This paper offers other statistical tools for exposing valuable information such as the correlation among each capital to its indicators in IC model.

Details

Journal of Intellectual Capital, vol. 11 no. 1
Type: Research Article
ISSN: 1469-1930

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