Intellectual Capital and Customs Service Quality: A Theoretical Framework in the Context of SDGS

Abstract

Objective: This study investigates the role of intellectual capital in improving the quality of customs services, with a particular focus on the MENA region. It proposes a conceptual framework that incorporates internal audit as a mediating factor and regulatory frameworks as moderating variables. Theoretical Framework: The study is grounded in the SERVQUAL model, a widely recognized tool for evaluating service quality. It also draws on theories of human capital development, knowledge management, and institutional performance. Intellectual capital is conceptualized through three key dimensions: human, structural, and relational capital, each relevant to the customs context. Method: An integrative literature review was conducted, analyzing 33 peer-reviewed studies published between 2013 and 2024. The review synthesizes existing findings to identify theoretical and practical gaps related to intellectual capital and service quality in customs institutions. Findings: Human capital improves reliability and assurance through employee development; structural capital enhances responsiveness and transparency via digital transformation; relational capital supports empathy and trust through stakeholder engagement. Internal auditing mediates this relationship by promoting accountability, while regulatory frameworks moderate it based on institutional flexibility. Implications: The proposed conceptual framework provides strategic insights for policymakers and customs managers aiming to enhance service performance. It also offers a foundation for future empirical studies using structural equation modeling (SEM). Originality/Value: This research addresses a notable gap in the literature by focusing on intellectual capital in the underexplored context of customs administrations, especially within the MENA region.