R&D Investment, Intellectual Capital, Organizational Learning, and Firm Performance: a Study of Chinese Software Companies
TOTAL QUALITY MANAGEMENT & BUSINESS EXCELLENCE(2023)
Abstract
The effect of R&D investment on firm performances is subject of a number of internal factors. The dynamics of this effect is unclear in the literature. Based on the knowledge-based view and theory of intellectual capital, this research establishes a theoretical model to test the interrelationships among R&D investment, intellectual capital, organizational learning, and firm performance. We obtained seven years' panel data from two data centers, and applied mediation and moderation models to investigate the interrelationships. Our findings showwhile intellectual capital fully mediates the relationship between R&D investment and firm performance, organizational learning moderates the relationship between R&D investment and human capital. Our results show the important roles of intellectual capital and organizational learning in enhancing the effectiveness of R&D investment.
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Key words
Intellectual capital,organizational learning,software quality,R&D,firm performance
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