This study reports the development and initial validation of the Intellectual Capital Questionnaire (ICQ), which was designed to assess organizational intangibles. The aim of this study was to create groups of items for a questionnaire based on prior theories and existing instruments related to aspects of organizational characteristics. Exploratory and confirmatory factor analysis (n = 440) allowed us to validate a 16-item scale with 3 factors, namely, Human Capital, Structural Capital, and Customer Capital. This new questionnaire, presenting good measurement qualities, is an effective tool for measuring organizational knowledge and intangibles in general and provides deeper understanding of organizations’ intellectual capital.

--

Customer capital,Human capital,Intellectual capital,Organizational psychology,Structural capital