Article2006

Intellectual capital: disentangling an enigmatic concept

203 citations0/0 files storedJournal of Intellectual Capital

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Knowledge Management and Sharing

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.

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References

1991Firm Resources and Sustained Competitive Advantage 1973The Strength of Weak Ties 2004Firm resources and sustained competitive advantage 1985Economic Action and Social Structure: The Problem of Embeddedness 1988Social Capital in the Creation of Human Capital 2000Social Capital in the Creation of Human Capital 1995The Knowledge-Creating Company 1990Foundations of social theory

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2008Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value”2020Journal of Intellectual Capital: a review of emerging themes and future trends 2019Intellectual Capital, Technological Innovation and Firm Performance: Evidence from China’s Manufacturing Sector 2020The structural capital, the innovation and the performance of the industrial SMES 2009Organisational learning, knowledge assets and HR practices in professional service firms 2014Ambidexterity in projects: An intellectual capital perspective

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