Structural Capital and Non-Financial Performance among Small and Medium Enterprises: Examining the Moderating Effect of Gender
DOI:
https://doi.org/10.47672/ije.2969Abstract
Purpose: The purpose of this study was to assess the relationship between structural capital and non-financial performance of Small and Medium Enterprises (SMEs) in Uganda and to what extent gender moderates the relationship. Based on theories of Resource Based View and Knowledge Based View, this study examined the impact of systems, processes and organizational structure on customer satisfaction and customer retention.
Methodology: A cross-sectional survey design was used and data collected from 176 SME owners and managers in six districts of Western Uganda using a structured questionnaire. The hypothesized relationships were tested by carrying out multiple regression analysis. The results indicate that the three dimensions of structural capital all significantly predict non-financial performance.
Findings: Processes demonstrated the strongest influence on customer satisfaction (β = 0.216, p < 0.001), followed by systems (β = 0.174, p = 0.005) and organizational structure (β = 0.158, p = 0.011). Customer satisfaction proved to be the most predictive factor with regards to customer retention (β = 0.329, p<0.001), and partially mediated the structural capital dimensions to customer retention. Importantly, the positive association of the relationship between structural capital and non-financial performance were not found to be moderated by gender (all p > 0.05), which means that the positive effects of structural capital on non-financial performance are not gender dependent.
Recommendations: The model accounted for 28.4% of the variation in customer satisfaction and 39.8% in customer retention. The results from these findings indicate that the process of standardizing and improving processes should be emphasized by SME owners and managers, and the policy should be gender-sensitive in developing organizational abilities. The study is significant in the context of the African SME and enriches the intellectual capital literature and has practical implications for improving non-financial performance.
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Copyright (c) 2026 Tashobya C, Turyasingura. JB, Mucunguzi. TA, Mwazuna A.N, Kikawa .C, Nimusiima. P
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