The Evolving research on intellectual capital

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 consciou...

[1]  N. Bontis.  Assessing knowledge assets: a review of the models used to measure intellectual capital , 2001 .

[2]  Luiz Antonio Joia,et al.  Measuring intangible corporate assets: Linking business strategy with intellectual capital , 2000 .

[3]  Kristine Jacobsen,et al.  The IC Rating™ model by Intellectual Capital Sweden , 2005 .

[4]  J. Liebowitz,et al.  Developing knowledge management metrics for measuring intellectual capital , 2000 .

[5]  G. Petrash.  Dow's journey to a knowledge value management culture , 1996 .

[6]  M. Leon.  Intellectual capital: Managerial perceptions of organisational knowledge resources , 2002 .

[7]  Ante Pulic,et al.  VAIC™ - an accounting tool for IC management , 2002, Int. J. Technol. Manag..

[8]  J. Peppard,et al.  From implementing strategy to embodying strategy: Linking strategy, identity and intellectual capital , 2003 .

[9]  Robert D. Smith,et al.  Managing organizational knowledge as a strategic asset , 2001, J. Knowl. Manag..

[10]  Jose Luis Hervás Oliver,et al.  How to measure IC in clusters: empirical evidence , 2006 .

[11]  J. Guimón.  Intellectual capital reporting and credit risk analysis , 2005 .

[12]  Ulf Johanson,et al.  Current development in human resource costing and accounting: Reality present, researchers absent? , 1998 .

[13]  Hongping Tan,et al.  INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES , 2007 .

[14]  N. Bontis.  Intellectual capital: an exploratory study that develops measures and models , 1998 .

[15]  Stephen Pike,et al.  Accounting, empirical measurement and intellectual capital , 2001 .

[16]  F. Narin,et al.  Science and Technology as Predictors of Stock Performance , 1999 .

[17]  Philippe Leliaert,et al.  Identifying and managing IC: a new classification , 2003 .

[18]  Wen-Ying Wang,et al.  Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan , 2005 .

[19]  Bente R. Løwendahl,et al.  Strategic Management of Professional Service Firms , 1997 .

[20]  G. Kamath.  The intellectual capital performance of the Indian banking sector , 2007 .

[21]  E. Çivi.  Knowledge management as a competitive asset: a review , 2000 .

[22]  A. S. Saravanan,et al.  Intellectual capital accounting and reporting in the knowledge economy , 2002 .

[23]  J. Mouritsen,et al.  Developing and managing knowledge through intellectual capital statements , 2002 .

[24]  Karl-Erik Sveiby.  A KNOWLEDGE-BASED THEORY OF THE FIRM TO GUIDE IN STRATEGY FORMULATION , 2001 .

[25]  Pedro López-Sáez,et al.  Organizational capital as competitive advantage of the firm , 2006 .

[26]  Stephen Lines,et al.  The linkage between management practices, intangibles performance and stock returns , 2002 .

[27]  W. Aulbur,et al.  Intellectual capital: Measurement effectiveness , 2004 .

[28]  J. Roos,et al.  Intellectual Capital: Navigating in the New Business Landscape , 1997 .

[29]  Suresh Cuganesan,et al.  Investigating the Management of Knowledge for Competitive Advantage: A Strategic Cost Management Perspective , 2006 .

[30]  Jan Mouritsen,et al.  Reading an intellectual capital statement: Describing and prescribing knowledge management strategies , 2001 .

[31]  Dragomir Sundać,et al.  Measurement and Management of Intellectual Capital , 2009, Tourism and hospitality management.

[32]  R. Petty,et al.  INTELLECTUAL CAPITAL LITERATURE REVIEW: MEASUREMENT, REPORTING AND MANAGEMENT , 2000 .

[33]  J. Martí,et al.  ICBS – intellectual capital benchmarking system , 2001 .

[34]  A. Pulic.  Measuring the performance of intellectual potential in the knowledge economy , 2002 .

[35]  James Guthrie,et al.  The management, measurement and the reporting of intellectual capital , 2001 .

[36]  M. Malone,et al.  Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower , 1997 .

[37]  D. Andriessen.  Weightless wealth: four modifications to standard IC theory , 2001 .

[38]  Y. Hwang,et al.  An Empirical Investigation of the Relationship between Intellectual Capital and Firms’ Market Value and Financial Performance , 2005 .

[39]  Dimitrios G. Mavridis,et al.  The intellectual capital performance of the Japanese banking sector , 2004 .

[40]  I. Nonaka,et al.  The Knowledge Creating Company , 2008 .

[41]  Barbro I. Anell,et al.  PRESCRIPTS: CREATING COMPETITIVE ADVANTAGE IN THE KNOWLEDGE ECONOMY , 2002 .

[42]  N. Bontis,et al.  THE KNOWLEDGE TOOLBOX: A Review of the Tools Available To Measure and Manage Intangible Resources , 1999 .

[43]  Karl-Erik Sveiby.  The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets , 1997 .

[44]  Wanncherng Wang,et al.  An evaluation of the Balanced Scorecard® in equity valuation: The case of exchange ratio in the M&As of Taiwan's financial industry , 2005 .

[45]  Alberto Carneiro,et al.  How does knowledge management influence innovation and competitiveness? , 2000, J. Knowl. Manag..