Purpose – The aims of this paper are to identify and classify the knowledge resources that shape intellectual capital (IC) within the marketing function, to develop and validate a related scale, and to demonstrate the scale’s applicability in an empirical context. Design/methodology/approach – A literature-based approach was adopted to identify and classify knowledge assets in the field of marketing. The new scale’s content was then tested in a number of companies with different profiles. A subsequent survey of a representative sample of 346 Spanish firms sought to validate the scale and to assess those companies’ marketing-related IC. Findings – The literature search provided the basis for a marketing-related IC architecture comprising three main categories, nine subcategories and eighty items whose validity was tested and confirmed. The survey revealed that marketing-specific human capital is the most developed knowledge resource in Spanish firms, followed by marketing-specific relational capital, while marketing-specific structural capital is least developed. Significant differences were also found among companies with different profiles (B2C vs. B2B, high-tech vs. low-tech, manufacturing vs. services). Originality/value – This study makes a valuable contribution to the IC literature as one of the first to deploy the general IC framework in a specific functional area (here: marketing) for more meaningful and in-depth assessment of company knowledge resources.

中文翻译：

---

营销特定的智力资本：概念化，规模发展和经验例证

目的–本文的目的是识别和分类在营销功能中影响智力资本（IC）的知识资源，以开发和验证相关量表，并在经验的背景下证明该量表的适用性。设计/方法/方法–采用了一种基于文献的方法来识别和分类营销领域的知识资产。然后，在具有不同配置文件的许多公司中测试了新秤的内容。随后对346家西班牙公司的代表性样本进行的调查旨在验证规模并评估这些公司的营销相关IC。调查结果–文献检索为与营销相关的IC体系结构提供了基础，该体系结构包括三个主要类别，九个子类别和八十个经过测试和确认的项目。调查显示，在西班牙公司中，特定于营销的人力资本是最发达的知识资源，其次是特定于营销的关系资本，而特定于营销的结构性资本最不发达。在具有不同配置文件的公司（B2C与B2B，高科技与低端技术，制造与服务）之间也发现了显着差异。独创性/价值–这项研究为IC文献做出了宝贵的贡献，因为它是在特定功能区域（此处为市场营销）中部署通用IC框架的第一批研究，以对公司知识资源进行更有意义和更深入的评估。在具有不同配置文件的公司（B2C与B2B，高科技与低端技术，制造与服务）之间也发现了显着差异。独创性/价值–这项研究为IC文献做出了宝贵的贡献，因为它是在特定功能区域（此处为市场营销）中部署通用IC框架的第一批研究，以对公司知识资源进行更有意义和更深入的评估。在具有不同配置文件的公司（B2C与B2B，高科技与低端技术，制造与服务）之间也发现了显着差异。独创性/价值–这项研究为IC文献做出了宝贵的贡献，因为它是在特定功能区域（此处为市场营销）中部署通用IC框架的第一批研究，以对公司知识资源进行更有意义和更深入的评估。