Designing a model for measuring and analyzing the relational capital using factor analysis

Abstract

Purpose The purpose of this paper is to present a model for measuring relational capital in banks by using measurement indicators defined in previous studies and according to the conditions of the banking industry and in particular the Ansar bank in Iran. Design/methodology/approach The study identifies measurement indicators of relational capital from the related resources and articles and uses content analysis and factor analysis methods. It also measures the selected indicators through a questionnaire analyzing them using the SPSS software to create a model to measure relational capital in the bank. Findings By using the measurement model created in this research, relational capital in Ansar bank is determined to be comprised of eight principal components. The total score of these components is the starting point of promoting the relational capital in the banking industry. Research limitations/implications This study may not have thoroughly covered the peer- reviewed articles on intellectual capital, but it can be assumed with high confidence that it has made a serious attempt at studying the most important papers on the subject as of date. Moreover, the model presented in this study is valid only when applied in comparing banks. It should further be noted that time limitation, non-availability of relevant experts as well as the required data may have affected the accuracy and reliability of the results. However, the final model has been utilized to try to optimally minimize each limitation according to the existing resources, and through their proper management. Practical implications This study provides a new approach that can significantly help bank managers in comparing their banks in the field of relational capital and reacting to their weaknesses and performance advantages of relational capital over its rivals. Originality/value In addition to creating a new framework for relational capital indicators, this study offers a model for measuring relational capital in the banks.

Intellectual Capital and Firm Performance in the Context of Venture‐Capital Syndication Background in China

“…Human capital is mainly reflected in knowledge, skills, culture, and other of employee-related aspects [53,54]; Structural capital refers to intangible assets such as firm organizational structure, rules, and strategies [55,56], It is considered relevant on improving business operations efficiency and promoting the maximum value of human capital [57,58]. Relational capital mainly refers to the value created by stakeholders such as partners, suppliers, and customers [59][60][61] and can effectively help firms to deal with internal and external relationships reflected mainly in employees, customers, and strategic partners loyalty [48,62].…”

Pengaruh Ukuran, Kompleksitas, Program Internasional, Dan Status Akreditasi Terhadap Pengungkapan Intellectual Capital Pada Universitas Muhammadiyah Di Indonesia

“…Tujuan dari pelaporan IC adalah untuk merekam, mengelola, dan mendokumentasikan proses berbasis pengetahuan (knowledge-based processed) serta menginformasikannya kepada manajemen dan stakeholders lainnya Warden (2003). Seperti yang dikatakan oleh Hosseini & Owlia (2016) melaporkan modal intelektual tidak hanya menciptakan manfaat internal yang berkaitan dengan manajemen sumber daya tidak berwujud tetapi juga manfaat eksternal. Informasi tentang IC yang disajikan dewasa ini kebanyakan adalah informasi kualitatif dan non-keuangan (Cañibano & Sánchez, 2018) Tujuan dari penelitian ini yaitu untuk menganalisis tentang Intellectual Capital Reporting (ICR) pada Perguruan Tinggi pada tingkat Muhammadiyah, karena masih sangat terbatas penelitian tentang ICR di bidang akuntansi pada perguruan tinggi muhammadiyah (PTM).…”

“…Seperti yang dikatakan oleh Hosseini & Owlia (2016) Melaporkan modal intelektual tidak hanya menciptakan manfaat internal yang berkaitan dengan manajemen sumber daya tidak berwujud tetapi juga manfaat eksternal. Informasi tentang IC yang disajikan dewasa ini, kebanyakan, adalah informasi kualitatif dan non-keuangan (Cañibano & Sánchez, 2018).…”

Content analysis within intangible assets disclosure: a structured literature review

“…Regarding the extent of IAD activities, we must note that the analysis of IAD content has mostly been used to describe from a global perspective the information regarding intellectual capital disclosures. However, there are also works focused on the analysis of certain intangible assets or blocks, such as information on innovation (Bellora and Guenther, 2013), relational capital disclosure (Bianchi et al , 2016; Hosseini and Saleh, 2016), human capital information (Abeysekera and Guthrie, 2004; Long et al , 2012; Gamerschlag, 2013; Saitua et al , 2014; Tejedo and Ferraz, 2016; Pisano et al , 2017) and structural capital (Nurunnabi et al , 2011; Kateb, 2012).…”

“…However, over time, the use of more complex classifications over the studied period is observed. In this respect, we can highlight the study of Hosseini and Saleh (2016) with a total of 144 indicators for just the relational block. This finding may indicate a more specific interest based on partial strategies in the IAD field; this is the case of Bellora and Guenther (2013) for innovation, Tejedo and Ferraz (2016) for human capital and Hosseini and Saleh (2016) for external capital.…”