Our study confirms significant (although low) relationship between the use of HIWP and performance. But nevertheless, part of measurement model has not been fully validated and should be confirmed in future research.-1308-Intangible Capital -http://dx.doi.org/10.3926/ic.837Research limitations/implications: First, our data come from studies of more than 15 years ago, but to test measurement models, the date of the data is not a significant limitation because we analyzed the relationship between the constructs and were not interested in describing the state of evolution of these practices, but how to measure this relationship. Moreover, we only have data from large companies in both countries so we can not generalize the findings to other contexts.Originality/value: The findings are important for practitioners and researchers because quantifies the relationship between the use of HIWP and performance in two countries with important cultural differences, and also identifies practices that contribute most to this positive relationship.