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Purpose – The aim of the present paper is to shed new light on the interactions among capitals in a model of measurement and management of intellectual capital using the theoretical lens of complexity theory. In particular, attempts to contribute to the exploration of the power of biological metaphors in the study of intellectual capital. Design/methodology/approach – The methodology adopted in the present paper is case study research. Cases are especially suitable to answering “how” and “why” questions and are well‐suited to generating and building theory in an area where little data or theory exists. Presents the case study of Caja Madrid, a Spanish savings bank in Spain. Findings – A new framework of analysis is proposed that may help organizations to better picture and understand dynamics of interaction between capitals and elements by defining relationships which explain the creation of wealth through intangibles. Originality/value – Suggests that complexity theory has the potential to shed new light on the study of intellectual capital in organizations.
Journal of Intellectual Capital – Emerald Publishing
Published: Jul 1, 2006
Keywords: Intellectual capital; Intangible assets; Knowledge management
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