مقالات ISI حسابداری

Intellectual capital and new product development

A B S T R A C T

Based on the knowledge-based view, we examined the relationships
among various dimensions of intellectual capital, including
human capital, organizational capital, and customer capital, and
new product performance. Regression analysis was used to test the
hypotheses in a sample of 93 firms. The results indicated that
human capital and organizational capital are positively related to
customer capital which in turn has a positive effect on new product
performance. This study contributes to the theoretical development
of a conceptual model by examining the mediating role of customer
capital in the relation human capital and organizational capital with
new product performance. The empirical evidences support our
prediction and indicate that human capital and organizational
capital can deliver a better new product performance primarily
through improving customer capital. Managerial implications and
future research directions are discussed.
 2014 Elsevier B.V. All rights reserved.

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کد محصول : شماره 237

jozvekede (237)

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