Abstract
Purpose
The purpose of this article is to review current literature on intellectual capital and its second‐tier sub‐components with a view to developing an improved research framework and a foundation for measures.
Design/methodology/approach
Refereed journal articles were selected from social sciences citations index (SSCI) and business source premier with a time limit of ten years.
Findings
Clear definitions are developed for each sub‐component of intellectual capital. This was done after identifying, for each sub‐component, the dimensions along which current definitions and research differ. A research framework is developed, which emphasizes the interaction between sub‐components of intellectual capital.
Originality/value
The paper provides a clear integrated framework and measures of forms of intellectual capital to guide and inform future research.
The purpose of this article is to review current literature on intellectual capital and its second‐tier sub‐components with a view to developing an improved research framework and a foundation for measures.
Design/methodology/approach
Refereed journal articles were selected from social sciences citations index (SSCI) and business source premier with a time limit of ten years.
Findings
Clear definitions are developed for each sub‐component of intellectual capital. This was done after identifying, for each sub‐component, the dimensions along which current definitions and research differ. A research framework is developed, which emphasizes the interaction between sub‐components of intellectual capital.
Originality/value
The paper provides a clear integrated framework and measures of forms of intellectual capital to guide and inform future research.
| Original language | English |
|---|---|
| Pages (from-to) | 136-159 |
| Number of pages | 24 |
| Journal | Journal of Intellectual Capital |
| Volume | 7 |
| Issue number | 2 |
| DOIs | |
| Publication status | Published - 2006 |
Keywords
- intellectual capital
- human capital
- social accounting