Intellectual capital: disentangling an enigmatic concept

Research output: Contribution to journalArticle

87 Citations (Scopus)

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.
Original languageEnglish
Pages (from-to)136-159
Number of pages24
JournalJournal of Intellectual Capital
Volume7
Issue number2
DOIs
Publication statusPublished - 2006

Keywords

  • intellectual capital
  • human capital
  • social accounting

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