ABSTRACT
This chapter introduces conceptual categorization of different intellectual capital (IC) dimensions, and continues with an empirical study that first clusters different configurations of IC dimensions to specific profiles and then examines the effect of these profiles on time-lagged financial performance variables. It addresses the configurations of seven types of IC dimensions in groups of firms and examines how these IC profiles impact financial performance in terms of the firm's return on assets (ROA). The literature has been established broadly around a three-dimensional division of IC into human, structural/organizational, and relational/social capital. The three-dimensional categorization of IC is established, clear, and explicit. Given the broad variety of findings in terms of distinct elements of IC or their combinations for firm performance, we believe that it is worthwhile to proceed towards a more detailed, configurational view of the different bundles or profiles of overall IC dimensions of the firm.
