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The evolving research on intellectual capital
Hong Pew Tan, David Plowman, Phil Hancock
Journal of Intellectual Capital
2008
585 - 608
10.1108/14691930810913177
Emerald Group Publishing Limited
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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.
Competitive advantage,
Intellectual capital,
Measurement
Literature review
www.emeraldinsight.com/10.1108/14691930810913177