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
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