Internationalization of Spin Off From the Perspective of Its Client Capital

Background And Objectives

The different intellectual capital theoretical models tackling the study of relational capital do not coincide when integrating all of its elements or as regards the used terminology either. Some authors refer to relational capital as customer capital (Edvinsson, 1992-93; Kaplan and Norton, 1996; Onge, 1996, Roos et al., 1997; Gogan and Draghici, 2013), others talk about social capital (Camisón, Palacios et al., 2000), and some other expressly mention the term relational capital (Bontis, 1996, Euroforum, 1998; Roos et al., 2001; CIC, 2003, 2011).