Designing an Intellectual Capital Model and Investigating the Impact of Its Dimensions on Organizations’ Profit Returns: A Mixed-Methods Approach

Abstract

Intellectual capital, as one of the most important intangible assets of organizations, plays a fundamental role in value creation and the improvement of financial performance. The purpose of this study is to design an intellectual capital model and investigate the impact of its dimensions on the profit returns of organizations. This research is applied in terms of its objective and descriptive-survey in terms of its methodology, conducted using a mixed-methods (qualitative-quantitative) approach. In the qualitative section, semi-structured interviews with experts were utilized to identify the dimensions of intellectual capital. In the quantitative section, data were collected through a questionnaire. The statistical population of the research comprised managers and experts of organizations and companies, and the sample size was determined to be individuals using Cochran’s formula. Structural equation modeling (SEM) along with SPSS and Smart PLS software were used for data analysis. The results of the research indicated that human capital, structural capital, and relational capital have a positive and significant impact on the profit returns of organizations. Furthermore, the findings showed that human capital, with a path coefficient of , has the greatest impact on profit returns, followed by structural capital with a coefficient of and relational capital with a coefficient of . The results of this research suggest that focusing on the development of knowledge capitals can play a significant role in enhancing the profitability of organizations.