Structural Capital Management: A Guide For Indicators

Abstract

Intellectual Capital is of vital importance, both for the scientific community and business reality. For this reason, over the past decades its relevance has rapidly increased. Within Intellectual Capital (from here on IC), Structural Capital (from here on, SC) plays an outstanding paper, given that is represents the part of knowledge that the organization is able to explicit, systematize and internalize and that, initially, is latent in employees or teams. This type of capital allows for organizational effectiveness improvement through the transmission of knowledge.

The objectives of this paper is, first, to identify the elements of IC that help to guarantee the success of companies belonging to a given sector, paying special attention to the contributions of SC to IC. Second, and after observing that most existing papers are centered only on the measurement of SC and, therefore, leave aside elements regarding its management, our proposal fills this gap and includes various general indicators for SC that may help to manage it adequately. The basic aim is to allow managers themselves to choose the most adequate indicators within those presented, taking into account, of course, characteristics, objectives and strategies of the companies they manage.