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Intellectual Capital in Knowledge-Intensive Firms: Exploring the Concept and Main Components in Boston's Route 128
Abstract
During more than a decade, the literature has provided several intellectual capital models. Nevertheless, empirical evidence is still necessary in the field, and empirically supported models for classification and measurement of intellectual capital are not very common. This work finds the main components or building blocks of an intellectual capital balance sheet, taking the three most common components of intellectual capital (human capital, structural capital, and relational capital) and testing empirically if this grouping of intangible assets is supported by the evidence obtained from a sample of knowledge-intensive firms from Boston’s Route 128. Findings suggest a classification of intellectual capital according to four categories: human capital, structural capital, relational business capital, and strategic alliances.
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