Influence of intellectual capital upon knowledge creation in Spanish subsidiaries: an empirical study

Knowledge creation is one of the most important dynamic capabilities that firms can use to develop new assets, which can represent the basis for future innovations. Within a context of growing globalisation, the acquisition and creation of knowledge is one of the main objectives sought with international expansion. The consideration of intellectual capital within the knowledge creation process in subsidiaries offers an innovative way to undertake knowledge management practices in multinationals. Theoretical and empirical works can be found in the literature about intellectual capital. However, very few studies link intellectual capital to knowledge creation in multinationals. Seeking to fill this gap, the purpose of this paper is to develop and test a model that includes the main intangibles belonging to structural and relational capital that can influence knowledge creation in Spanish subsidiaries of foreign multinational firms belonging to high‐technology and knowledge‐intensive sectors. Theoretical, empirical and managerial contributions result from this paper.