What question did this study set out to answer?

To explore how intellectual capital affects financial performance, emphasizing financial literacy as a mediating factor.

February 8, 2026OrbisOpen Access

The Relationship between Intellectual Capital, Financial Performance and financial literacy

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This article explores the relationship between intellectual capital and financial performance, highlighting financial literacy's role among SMEs.

To explore how intellectual capital affects financial performance, emphasizing financial literacy as a mediating factor.
Conducted a systematic literature review
Grounded in resource-based view theory
Extended dimensions of intellectual capital to include spiritual capital
Identified spiritual capital as a vital dimension of intellectual capital
Demonstrated that financial literacy enhances the effectiveness of intellectual capital
Argued that individual capabilities alone are insufficient for optimal performance without financial literacy

Yusuf et al. (2026) studied this question.

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This article explores the relationship between intellectual capital and financial performance, highlighting financial literacy's role among SMEs.