Page 125 - Rižnar, Igor, and Klemen Kavčič (ed.). 2017. Connecting Higher Education Institutions with Small and Medium-Sized Enterprises. Koper: University of Primorska Press

Intellectual Capital Report of the University

Table 7.1 The Main Coding Categories of i c

Structural capital 1. intellectual capital
2. managerial philosophy
3. organisational culture
4. management processes
5. information/network systems
6. financial flows

Relational capital 7. trademark
8. buyers/clients/users
9. satisfaction of buyers/clients/users
10. name of the company
11. distribution channels
12. business cooperation
13. licences

Human capital 14. employees
15. education
16. training
17. work experience and knowledge/expertise
18. entrepreneurial orientation

op ombe Adapted from Guthrie et al. (2004, 286).

The analysis of the contents of the u p’s fundamental documents
leads us to a generalised conclusion, namely, that in these documents,
we could identify data on all three ic components.

Identification of the Indicators of the Three Components
of i c at the u p
The identification of the indicators of the three components of ic in the
u p’s fundamental documents was done using the adapted coding sys-
tem by Guthrie and Petty (2000) – they used it as a tool for their analysis
of the organisation’s fundamental documents in order to classify its ic.
According to this coding system, the organisation’s intellectual capital
consists of:

• internal i c, which includes organisation, politics, culture and
other ‘organisational’ skills (structural capital);

• external i c, which includes the organisation’s relations with its
partners from the outside (relational capital) and

• the i c of employees, which includes the employees and their
knowledge, competencies, abilities and skills (human capital).

These relations are presented in table 7.1.

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