Intangible assets and organizational citizenship behavior: A conceptual model

Through reviewing extant literature, this conceptual paper is aimed to improve the understanding of the intervening mechanisms that influence the relationship between intangible assets (IAs) and organizational citizenship behavior (OCB) to improve the performance of contemporary knowledge-dependent organizations. The authors believe this to be the first attempt to bring four major components of IAs together and look at their relationship with OCB. This helps to create awareness of the necessity of matching key resources with appropriate behavior to improve organizations’ competitive advantages. The proposed model and propositions showed relationships between IAs and OCB mediated and moderated by work engagement and perceived organizational support, respectively. Moreover, this paper suggests the need for integrated multi-level studies to strengthen the links between critical resources and behaviors to put the learning organization on the right growth track. Future research is suggested on new conceptualizations of IAs, such as spiritual capital, as well as the relationship of IAs with other typologies of OCB.