Intellectual Capital configurations and value creation for end-users: towards a conceptual model of HR Shared Services

The ways by which intellectual capital (IC) drives value creation is often limitedly understood, particularly in the case of Human Resource Shared Services (HRSS), as its components – human, organizational and social capital – are treated as independent and separate constructs. In this paper, a configuration approach to intellectual capital is adopted in order to develop a conceptual framework that provides an in-depth understanding of the ways in which intellectual capital creates value for HRSS end-users. We argue that the interrelationships among human, organisational and social capital form value-creating IC configurations which value creation capability is contingent upon the type of HR services offered. Through this, we contribute by explaining how intellectual capital drives value creation, and how HRSS may make use of their human, organisational and social capital to create value for their end-users.