Intellectual capital: definitions, categorization and reporting models
Purpose ‐ The purpose of this paper is to develop a conceptual framework that can be used to formalise a reporting model for intellectual capital (IC). Design/methodology/approach ‐ This paper proposes a reporting model with a formal definition and classifications of IC to analyse and report on the IC generated by a firm. Findings ‐ This paper demonstrates that the field is maturing to one in which it is possible to analyse existing definitions and classifications of IC to construct a formal body of items that can be considered as IC for use in the study and application of IC. Practical implications ‐ The paper presents a formal reporting model which can be used generally in the analysis of the IC generated from the production process of a firm. Originality/value ‐ This study examines the characteristics of items that can be considered as IC in order to provide a formal classification system of IC that can be instilled in a reporting system which can be used generally in any organization that involves the use of IC.
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