Intellectual capital stocks and flows: examining the mediating roles of social capital and knowledge transfer

Purpose This study aims to develop and empirically test a “stocks and flows”-based model of intellectual capital (IC) that examines how human-embodied knowledge (i.e., human capital) can be transformed into organisational non-embodied knowledge (i.e., organisational capital) through the mediating roles of social capital and the knowledge management (KM) process of knowledge transfer. Design/methodology/approach A structural model was …