Intellectual capital: literature review

Nevine El Tawy and Tony Tollington

International Journal of Learning and Intellectual Capital, 2012, vol. 9, issue 3, 241-259

Abstract: This paper reviews the literature for the intellectual capital. This paper reviews all the articles published in the Journal of Intellectual Capital from year 2000 (year of inception of the journal) to year 2006. The researchers observe the following: 1) there is no universal definition for intellectual capital (IC); 2) the cause and effect relationship between IC and value creation is, at best, indirect; 3) the methods of measuring IC are increasing in number but there is no universally accepted measure; 4) the components of intellectual capital are not well organised in an accepted structured.

Keywords: intangible assets; knowledge management; KM; business performance; human capital; structural capital; relational capital; literature reviews; cause; effect; value creation; measuring methods; accepted measures; learning; intellectual capital. (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:9:y:2012:i:3:p:241-259

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