Intangible assets and export performance

How does intangible capital - through its human, organisational and relational components - contribute to the export performance of Moroccan SMEs? To answer this question, we examine the mechanisms of interaction between the various components of an SME's intangible capital and their role within the organisation. By clarifying the concept of intangible capital and its components, we conclude that it is a concept that deserves particular attention from SMEs. Secondly, we demonstrate that SMEs are moving from a phase of rivalry in the local market towards a focus on international competitiveness, hence the emergence of the concept of export performance. We conclude that export activity requires mastery of a set of key success factors derived from both tangible and intangible resources. We test our model and hypotheses using the structural equation modelling method. Our results enable us to empirically verify the impact of our exogenous variables on export performance. In conclusion, we have proposed a roadmap for SMEs to ensure their success in exporting.