Towards an ontology for the intellectual capital domain

Purpose - This study attempts to formulate an ontological proposition for the intellectual capital (IC) domain. This study is motivated by the debate of contemporary thinking for different IC research streams (IC1-ostensive versus IC2-performative) and their different ontological perceptions for IC. The proposed ontological proposition aims to serve the epistemological requirements towards the development of a common accepted generic IC theory. Design/methodology/approach - The formulation of the ontology for the IC domain is based on contemporary tools within the fields of ontology and conceptual modelling. The principal dimensions of the ontology for the IC domain are identified following the directions of the Sowa's generalised theory for ontological frameworks. For each dimension, a generic entity is defined by drawing inferences from disciplines relevant to the contemporary IC inquiry. The relationships between the generic entities are modelled with the semantic representations of General Systems Theory (GST). Findings - This paper provides an answer to the epistemological problem of how to perceive the substance of the IC domain. The derived ontology for the IC domain recognises different IC ontological dimensions that correspond to the IC ontological assumptions of different IC research streams, attempts to associate the IC of an organization with the tangible dimension of the enterprise, and provides conceptual semantics for modelling firm-specific IC domains under the prism of different epistemological perspectives for IC. Research limitations/implications - The proposed ontological proposition for the IC domain is an abstract ontology. It might empower researchers with guidelines for systemising the formulation of theoretical propositions and descriptions for their research fields. Yet, as an abstract ontology, it might create difficulty in its practical implementation. Originality/value - The ontological proposition for the IC domain can contribute towards the debate on the establishment of a common research communicational rationalism within the IC research community for coordinating individual research efforts.