The Intellectual Capital Impacts on Logistics Business Performance

This study establishes an integrated cause-and-effect model to investigate the impacts of intellectual capital on logistics business performance and examines the relationships among intellectual capital elements. The performance measures include accounting-based and market-based performance factors. The partial least squares approach is applied to examine the collected data. The results show that intellectual capital does affect logistics business performance and each intellectual capital element not only directly influences performance, but also indirectly affects performance through the cause-and-effect relationship between intellectual capital elements. Human capital positively affects both innovation capital and process capital, innovation capital affects on process capital which, in turn, affects customer capital, and the customer capital ultimately affects logistics business performance.