A Multidimensional Measure of Employees’ Intangibles a Managerial Implementation of the Tool

The current issue and full text archive of this journal is available at

www.emeraldinsight.com/0140-9174.htm

MRN

30,8

A multidimensional measure of

employees’ intangibles

A managerial implementation of the tool

Mariolina Longo and Matteo Mura

548

Department of Management, University of Bologna, Bologna, Italy

Abstract

Purpose – The aims of this research are: to develop and test an evaluation model of the intangible

resources related to the employees; to value the impact that these intangible resources have on

individual work attitudes such as job satisfaction and turnover propensity.

Design/methodology/approach – Two surveys were conducted in 2005 and 2006 for employees of

a leading Italian company in the agricultural food sector. A structural equation modelling

methodology was used to define the quantitative measures of the system of resources and to

determine the relations among the different constructs.

Findings – It was found that the items adopted in the study capture the constructs of human capital

and structural capital and, moreover, these two dimensions positively affect individual work attitudes

such as job satisfaction and turnover.

Originality/value – The measurement system developed in this research can be used in any firm

that seeks to measure the intangible resources related to employees. The system represents a tool that

may support managers in planning and control of human resource investments of the firm. One of the

main limitations is that the study is based on surveys of employees, so it only enables comparison

among different departments, production plants, professional category or seniority within the

company. Moreover, the indicators used are not measured objectively, making it difficult for any intercompany comparison.

Keywords Resources, Performance measurement (quality), Modelling

Paper type Research paper

Management Research News

Vol. 30 No. 8, 2007

pp. 548-569

# Emerald Group Publishing Limited

0140-9174

DOI...