LAUSR

Industry 4.0 is a socioeconomic phenomenon that affects all industries, transforming not only products, processes, and services, but also business models, organizational structures, and strategies, placing human beings at the center of this digital transformation. Researchers have already demonstrated the importance of intangible resources in the Industry 4.0 adoption process. Nevertheless, there is still a gap in empirical research on how these factors evolve during the process. Therefore, the main objective of this study is to identify how these factors influence each other across different Industry 4.0 maturity levels. To achieve this goal, a qualitative approach was used with multiple case studies comparing responses from companies at higher Industry 4.0 maturity levels and contrasting them with the responses from companies at lower levels, distilling aggregate dimensions through an inductive coding procedure. Experts evaluated the results to find relations between the aggregate dimensions, their evolution and influence on each other. As a result, a conceptual framework was developed that demonstrates the dynamics of intangible factors that could be used by any company to nurture its own Intellectual Capital as a groundwork for the adoption of Industry 4.0. Among these dynamics, the central role of engaged leaders was highlighted in developing structural capital factors. Future studies should conduct interviews with more companies from other industrial sectors as well as on the implementation and management of Intellectual Capital in manufacturing companies to assess the applicability of the proposed conceptual framework.