Relationship of intellectual capital and performance in public administration: The case of a state audit

Abstract

Intangible assets represent a relevant issue in public administration; however, research in this context is scant. The question is what is the relationship between intellectual capital and organizational performance in a Superior State Audit? The study is approached from a theoretical perspective of intellectual capital. The method corresponds to the deductive approach. 84 questionnaires are applied, and the hypotheses are validated with modeling of structural equations. It is determined that human and structural capital are positively related to performance. This implies implementing strategies in the management of human capital competencies and organizational-technological resources, due to the benefits in the achievement of organizational results of entities responsible for processes of inspection and rendering of the public account.