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- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 1469-1930
- DOI
- 10.1108/14691930810913177
- Publisher site
- See Article on Publisher Site
Abstract
Purpose – The purpose of the paper is to serve as a useful reference for anyone embarking on research into intellectual capital (IC). It provides a succinct summary of the seminal works on this research area. Design/methodology/approach – The paper reviews the seminal literature arranges it into a chronology of the evolving research into IC. Findings – The findings show that IC has undergone a number of development stages from definitions, models through to measures and applications of IC to business and management issues. Research limitations/implications – The review is limited to refereed journals and books published before March 2007. Practical implications – IC is an area of interest to numerous parties, including shareholders, institutional investors, scholars, policymakers and managers. This paper serves as a useful reference on the stages of development of IC and the applications to business and management issues. Originality/value – The study of IC has undergone a number of stages, from early conscious awareness efforts, to classification of IC and to the search for appropriate measures of IC. This paper provides a taxonomy on IC research as suggestions about future research directions.
Journal
Journal of Intellectual Capital – Emerald Publishing
Published: Oct 17, 2008
Keywords: Intellectual capital; Measurement; Competitive advantage