Studying the interrelationship between quality management system and intellectual capital

Milovanović, Vesna and Paunović, Mihailo and Casadesús, Martí (2023) Studying the interrelationship between quality management system and intellectual capital. In: 14. International Quality Conference, May 24th - May 27th 2023, Kragujevac. Faculty of Engineering, Center for Quality, Kragujevac, pp. 1833-1843. ISBN 978-86-6335-104-2

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Abstract

The aim of this study is to analyse the relationship between the quality management system (QMS) and the intellectual capital (IC) of a company. The importance of IC results from its potential to generate value, especially in the knowledge-based economy. It reflects unique organizational resources which are hard to acquire, imitate and replace. Such resources are most often grouped using trichotomous categorization into human, structural, and relational capital. As there is scarce literature examining the interrelationship between QMS and IC, this study aims to explore the way QMS enhances IC, but also how IC impacts QMS. The role of motivation for implementing a formal QMS is examined in light of IC efficiency and value-added based on IC. The results indicate a mutually reinforcing role of QMS and IC, leading to superior company performance.

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