Intangible resources are ever-increasingly vital to individual businesses' success and competitiveness in today's emerging knowledge economy. Against this background, this study explores and empirically models the influence of Intellectual Capital on Sales Growth, with Corporate Governance as a moderator, in the Information Technology industry of Karachi. In this research, Intangible Resources comprise three dimensions of Intellectual Capital-Human Capital, Structural Capital and Relationship Capital; and three theoretical perspectives-Resource Based View, Knowledge Based View and Agency Theory. Knowledge resources are accumulated through the process of knowledge integration resulting in revenue growth through increased efficiency and effectiveness, while effective Corporate Governance determines alignment [...]
Submission Date: 4 Feb, 2026 Reviews Completed: 23 Apr, 2026Acceptance Date: 15 May, 2026 Publication Date: 30 Jun, 2026
