Intellectual capital literature review
Top Cited Papers
- 1 June 2000
- journal article
- review article
- Published by Emerald Publishing in Journal of Intellectual Capital
- Vol. 1 (2) , 155-176
- https://doi.org/10.1108/14691930010348731
Abstract
The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological developments in a manner previously unknown and largely unforeseen. Whether these developments are viewed through the filter of the information society, the knowledge‐based economy, the network society, or innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance. First, we seek to review some of the most significant extant literature on intellectual capital and its developed path. The emphasis is on important theoretical and empirical contributions relating to the measurement and reporting of intellectual capital. The second part of this paper identifies possible future research issues into the nature, impact and value of intellectual management and reporting.Keywords
This publication has 18 references indexed in Scilit:
- Measuring your company's intellectual performancePublished by Elsevier ,2003
- Developing intellectual capital at SkandiaPublished by Elsevier ,2003
- Constructing intellectual capital statementsScandinavian Journal of Management, 2001
- Intellectual capital: Australian annual reporting practicesJournal of Intellectual Capital, 2000
- Intellectual Capital Statements and Knowledge Management: ‘Measuring’, ‘Reporting’, ‘Acting’Australian Accounting Review, 1999
- The Strategic Management of Intellectual Capital: An IntroductionPublished by Elsevier ,1998
- Leveraging invisible assets: the human factorLong Range Planning, 1997
- Developing intellectual capital at SkandiaLong Range Planning, 1997
- Measuring intellectual capital: Learning from financial historyHuman Resource Management, 1997
- A Simple Approximation of Tobin's qFinancial Management, 1994