Impacts of Intellectual Capitalon Enterprise Performance: An Empirical Study of High-tech Enterprises in Xi?an, China

Mingyuan Yang

Abstract: Intellectual capital (IC) is one of the most important sources of enterprise sustainable competitive advantage. This study proposes a three-dimensional construction for describing and measuring a firms IC which includes human capital, structural capital, and customer capital. Based on the definition of IC, we theoretically hypothesize the interactions among each dimension of IC and their influence on enterprise performance. Questionnaire method is used to collect data from enterprises in Xian High-tech Zone. SPSS 22.0 and AMOS 22.0 software are used to test the hypothesis and model with structural equation model method. The results shows that human capital positively influence structural capital, structural capital has positive influence on customer capital, and enterprise performance are positively influenced by all the dimensions of IC.

Keywords: Intellectual capital, human capital, structural capital, customer capital, enterprise performance