Causal models have been used in recent intellectual capital research studies to better understand the various outcomes of antecedent configurations of intangible asset components. These studies have been conducted in various industry sectors including insurance, healthcare, banks, and others. The purpose of this study is to replicate and extend prior research results within a new financial services sub‐sector.
A survey instrument based on prior research was administered to 396 employees from ten credit unions across Canada.
The results show that the pattern and value of causal paths change slightly from one context to another.
Six research implications are offered which summarize the key academic findings of the study related to how the interdependencies of the constructs alter from one context to another.
The empirical results presented here should lead analysts to recognize that measuring and strategically managing intellectual capital may in fact become the most important managerial activity for driving organizational performance.
The study provides a unique opportunity to test the generalizability and contextual implications of administering a similar survey instrument across various contexts.
