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지적자본의 현실적 분류체계 및 구성요소

Towards an Realistic Framework for Intellectual Capital: Conceptual Classification and Assessment of Components

김효근|문윤지
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2007.11|경영연구 (Journal of Business Research)|제22권 제4호|pp. 379-409|DOI 10.22903/jbr.2007.22.4.379

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참고문헌

키워드

지적자본Intellectual Capital관계자본인적자본Human Capital구조자본Relational CapitalStructural Capital자산 스톡자산 플로우Asset StockAsset Flow
주제분류경영학

초록

자원거점이론에 의하면 기업의 경쟁우위 원천은 독특한 내부자원에 의해 마련될 수 있다. 본 연구는 이 같은 경쟁적 자원을 지적자본 측면에서 고려하고자 한다. 지금까지 혼돈되어 왔던 지적자본의 개념을 지적자본 형태 측면에서 재정립함으로써 구성요소를 보다 현실적으로 파악, 체계화하고자 한다. 특히 지적자본 형태는 일정기간 축적된 자산 스톡(stock) 뿐만 아니라 자산을 축적하기 위한 플로우(flow) 성격의 투자행위도 포함되어야 함을 주장한다. 지적자본은 크게 인적자본, 구조자본, 그리고 관계자본으로 구분되며, 각각의 세 지적자본은 다시 상위 구성요소 → 하위 구성요소 → 측정지표로 위계적으로 구성된다. 이와 같이 본 연구의 지적자본 프레임웍은 3개 수준을 중심으로 12개 상위 구성요소, 23개 하위 구성요소와 70개 측정항목으로 구성되며, 본 연구에서는 국내 상장기업 155개를 대상으로 수집된 설문과 이차자료를 이용하여 지적자본 위계적 프레임웍을 구조방정식 모형으로 검증하였다. 본 연구를 통해 정립된 지적자본 개념과 프레임웍은 추상적인 지적자본의 개념을 활용함에 가이드라인을 제시해주며, 나아가 기업의 무형적인 자산을 측정하는 하나의 프로토타입으로 제시될 수 있을 것으로 기대된다.

Abstract

The resource-based theory implies that the source of continuous corporate competitive edge can be provided by unique and inimitable internal resources. Viewing these resources from an intellectual capital perspective, the primary purpose of this study is to build an intellectual capital framework by identifying the scope and components of intellectual capital, focusing asset stock and flow features of the form of intellectual capital. Intellectual capital can be categorized into three levels human capital, structural capital, and relational capital. Specifically, a hierarchical framework is devised by organizing each of the three intellectual capitals mentioned above: higher-order factors → sub-factors → indicators. In order to empirically analyze the research model, this paper collected data through a questionnaire survey with 155 companies listed in the stock market as well as secondary data. We verified the data through a structural equation model(AMOS 5.0). Finally, we confirmed that intellectual capital framework consists of 12 higher-order factors, 23 sub-factors, and 70 indicators. The proposed intellectual capital framework in this study can be presented as a prototype measuring a firm’s intangible assets.

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