The purpose of this study is to examine the connection between the concepts of organizational culture and intellectual capital to enable the proposal of a model to measure intellectual capital. This model highlights culture as an essential component of intellectual capital.
The study begins with an analysis of the connection between the concepts of organizational culture and intellectual capital. It then examines the principal models that are used to measure intellectual capital, focusing on their structure and the location of culture. The importance of this capital for organizations is emphasized.
The paper proposes a new model to measure intellectual capital. This model considers culture as the central nucleus around which the remaining integrated capitals configure. The importance of cultural capital is seen within organizations at two levels: the national culture; and the culture of the organization. These are essential features, and give internal logic to the proposed model.
The models of measurement of intellectual capital lack an internal logic which would synchronize the elements with the variables employed when characterizing intellectual capital as a body. There is a tendency to consider each of the elements or capitals mentioned as independent, without a nexus existing to connect them. This paper centres on the search for the stated internal logic and for the consideration of culture as a key element in this. This gives a new focus to the role that is played by the configuration of intellectual capital in each enterprise.
