Innovative IC framework in the non profit sector

The importance of intellectual capital in the non-profit sector generates the need to measure its role in the value creation process. The purpose of the paper is to study the application of intellectual capital within the non-profit sector, by turning attention to resources such as: knowledge, experience, and skills. Organizations, which are able to increase the knowledge of their staff and transform this knowledge into skills to improve services, can easily meet users’ needs and, thereby, become competitive. This contribution proposes to study how people’s knowledge can contribute to increasing social value, which is the non–profit organization’s aim. Furthermore, the goal is to demonstrate how collaboration between staff and volunteers is essential to professional services. Finally, the research proposes a conceptual framework in which intellectual capital helps in defining the strategic issues, which non–profit organizations must tackle in order to achieve their social programs.