Statistical analysis on the intellectual capital statement

Purpose – The intellectual capital (IC) can be divided into three categories, i.e. human, structural, and
relationship capitals. The purpose of this paper is to investigate the correlation among those capitals to
their indicators, particularly for intellectual capital statement made in Germany and intellectual
capital statement made in Europe models.
Design/methodology/approach – In these two models, each capital has four, six, and five
indicators, respectively. So totally, there are 15 indicators. Structural equation modeling and its
sensitivity analysis are utilized for measuring the correlation among those capitals to their indicators.
Findings – Among those 15 indicators, 14 indicators have strong correlation with their respective
capitals. Moreover, there exist strong correlation in a similar weight among those capitals, i.e. the
correlations between human (HC) and structural capital (SC) is 0.88, SC and relationship capital (RC) is
0.87 and HC to RC is 0.81.
Originality/value – So far, the data collected from the IC projects are presented and analyzed
through descriptive statistics and statistics summaries, e.g. mean and standard deviation. This paper
offers other statistical tools for exposing valuable information such as the correlation among each
capital to its indicators in IC model