Intellectual capital: disentangling an enigmatic concept

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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.

Keywords: Human capital; Intellectual capital; Social accounting

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/14691930610661827

Publication date: April 1, 2006

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