Intellectual capital literature review

Measurement, reporting and management

Richard Petty, James Guthrie

Research output: Contribution to journalReview article

673 Citations (Scopus)

Abstract

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological developments in a manner previously unknown and largely unforeseen. Whether these developments are viewed through the filter of the information society, the knowledge-based economy, the network society, or innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance. First, we seek to review some of the most significant extant literature on intellectual capital and its developed path. The emphasis is on important theoretical and empirical contributions relating to the measurement and reporting of intellectual capital. The second part of this paper identifies possible future research issues into the nature, impact and value of intellectual management and reporting.

Original languageEnglish
Pages (from-to)155-176
Number of pages22
JournalJournal of Intellectual Capital
Volume1
Issue number2
DOIs
Publication statusPublished - 1 Jun 2000

Keywords

  • Intangible assets
  • Intellectual capital
  • Knowledge management
  • Methodology
  • Research

Fingerprint Dive into the research topics of 'Intellectual capital literature review: Measurement, reporting and management'. Together they form a unique fingerprint.

Cite this