Intellectual capital: disentangling an enigmatic concept
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.