Futurizing Intellectual Capital: New Economic Models and the Venue of AI Requests for an Update

Günter Koch
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Günter Koch: Humboldt Cosmos Multiversity

A chapter in Futurizing Intellectual Capital, 2025, pp 255-271 from Springer

Abstract: Abstract The purpose of this paper is to open a series of discourse issues on the future of Intellectual Capital Reporting (ICR) modeling and how these would involve new aspects of what intellectual capital models in the future shall be conceived. It does, however, not (yet) provide a new ICR scheme. Three economic reference models will be lined out to open the discussion: (1) the Degrowth (or post-growth) economy, (2) the Solidarity Economy, and (3) the Economy for the Common Good (ECG). Since the change towards a new economic model is argued to be near impossible under current circumstances, the governing capitalistic model—although a need for its replacement is claimed—will be assumed for further discourse in this paper. The core subject then is on the insight that nature and its treatment, e.g. its regeneration, are accountable in the traditional sense, and this naturally has an impact on the modeling of future Intellectual Capital Reports. A further new paradigmatic definition of the term “intellectual capital” is discovered when this capital is materialized in the form of artificially generated intelligent (AI) statements. The point is being made by debating the distinction between intellectual capital produced by humans from the intellectual capital produced by intelligent machines.

Keywords: Intellectual capital reporting; Alternative economics; Nature accounting; AI objects; Valuating AI objects; Artificial knowledge items (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:kmochp:978-3-031-80197-6_14

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DOI: 10.1007/978-3-031-80197-6_14

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