Evaluation and relationship among intellectual capital dimensions: An application to the timber industries situated in Oberá Department (Argentina)

Maria Susana Martos, Carlos Maria Fernandez-Jardon, Pedro Froilan Figueroa


This paper investigates three dimensions of intellectual capital, i.e. human capital, structural capital and relational capital and their inter-relationships. For that, a model is developed, which evaluates the intellectual capital within organizations located in developing countries areas. It is applied to timber value chain firms in Oberá, Misiones (Argentine). The results emphasize attitudes and skills within human capital, leaving secondly knowledge; process and technologies in structural capital, and the relationship with customers within the relational capital. The data shows that human capital is directly related to structural capital and indirectly with relational capital. However, there is not a direct association between relational capital and human capital. Therefore, a policy that enhances structural capital is a way of consolidating the growth of the three capitals.


intellectual capital; human capital; structural capital; relational capital

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DOI: http://dx.doi.org/10.3926/ic.66

Licencia de Creative Commons 

This work is licensed under a Creative Commons Attribution 4.0 International License

Intangible Capital, 2004-2022

Online ISSN: 1697-9818; Print ISSN: 2014-3214; DL: B-33375-2004

Publisher: OmniaScience