Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research
Giuseppe Marzo
FINANCIAL REPORTING, 2013, vol. 2013/3-4, issue 3-4, 111-140
Abstract:
The paper focuses on the consequences that the metaphorical use of the concept of capital can generate on research on Intellectual Capital. Consequences here analysed refer to: 1) the understanding of IC as being composed of homogenous and separable units; 2) those that are assets; 3) those expected to be under the proprietorship of someone; and 4) those expressible in monetary terms on the balance sheet. The analysis of consequences also offers some insights into overcoming the capital metaphor in favour of a sharper differentiation between the concepts at the basis of the traditional notion of capital, and the ones at the basis of IC.
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:
Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 212&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:fan:frfrfr:v:html10.3280/fr2013-003006
Ordering information: This journal article can be ordered from
http://www.francoang ... o.aspx?IDRivista=163
Access Statistics for this article
FINANCIAL REPORTING is currently edited by FrancoAngeli
More articles in FINANCIAL REPORTING from FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().