Intellectual Capital and Value Creation in the Tunisian Manufacturing Companies

摘要

The purpose of this paper is to study the relationship between the components of intellectual capital and value creation in Tunisian manufacturing companies. The data for this study were collected through a survey, conducted face to face, with 104 Tunisian manufacturing companies chosen from the database constructed by the Agency for the Promotion of Tunisian Industry "A.P.I.". In fact, before writing the questionnaire, ten exploratory interviews were conducted with managers from five companies. The survey instrument consists of ideas generated from the literature and interviews which were then pre-tested with ten managers having expertise in intellectual capital and value creation. Following this, three interviews were conducted with three leaders of three companies asking them to express their opinions by completing the draft questionnaire. Their comments were taken into account and integrated into the design of the final questionnaire. The respondents were mainly managers or leaders and controllers. The use of survey results leads us to emphasize the existence of a positive and statistically significant relationship between the components of intellectual capital and value creation in Tunisian manufacturing companies. It is a novel study in the Tunisian manufacturing companies which aim to maximize value by implementing the necessary means and among other, human capital, organizational capital, and relational capital.