Intellectual capital: disentangling an enigmatic concept

被引:93
作者
Swart, Juani [1 ]
机构
[1] Univ Bath, Sch Management, Human Resource Management Organisat Behav, Bath, Avon, England
关键词
Intellectual capital; Human capital; Social accounting;
D O I
10.1108/14691930610661827
中图分类号
F [经济];
学科分类号
02 ;
摘要
Purpose - The purpose of this article is to review current literature on intellectual capital and its second-tier sub-components with a view to developing an improved research framework and a foundation for measures. Design/methodology/approach - Refereed journal articles were selected from social sciences citations index (SSCI) and business source premier with a time limit of ten years. Findings - Clear definitions are developed for each sub-component of intellectual capital. This was done after identifying, for each sub-component, the dimensions along which current definitions and research differ. A research framework is developed, which emphasizes the interaction between sub-components of intellectual capital. Originality/value - The paper provides a clear integrated framework and measures of forms of intellectual capital to guide and inform future research.
引用
收藏
页码:136 / +
页数:28
相关论文
共 85 条
[1]  
Allen T. J., 1977, MANAGING FLOW TECHNO
[2]   Tacit knowledge: Some suggestions for operationalization [J].
Ambrosini, V ;
Bowman, C .
JOURNAL OF MANAGEMENT STUDIES, 2001, 38 (06) :811-829
[3]  
[Anonymous], 2003, HUM RESOUR MANAG J, DOI DOI 10.1111/J.1748-8583.2003.TB00097.X
[4]   FIRM RESOURCES AND SUSTAINED COMPETITIVE ADVANTAGE [J].
BARNEY, J .
JOURNAL OF MANAGEMENT, 1991, 17 (01) :99-120
[5]  
Becker G.S., 1964, HUMAN CAPITAL THEORY
[6]  
Bontis N., 1998, MANAG DECIS, V36, P63, DOI [10.1108/00251749810204142, DOI 10.1108/00251749810204142]
[7]  
BOTHWELL R, 1997, PRINCE MERCHANT CITI, P249
[8]  
Bourdieu Pierre, 1984, DISTINCTION SOCIAL C
[9]   Interpersonal and interaction influences on informal resource exchanges between R&D researchers across organizational boundaries [J].
Bouty, I .
ACADEMY OF MANAGEMENT JOURNAL, 2000, 43 (01) :50-65
[10]   Value creation versus value capture: Towards a coherent definition of value in strategy [J].
Bowman, C ;
Ambrosini, V .
BRITISH JOURNAL OF MANAGEMENT, 2000, 11 (01) :1-15