Intellectual capital literature review : Measurement, reporting and management

Author(s):

Richard Petty (The University of Hong Kong, Hong Kong, and)

James Guthrie (Macquarie Graduate School of Management, Sydney, Australia)

...Show all authors

Acknowledgements:

The authors would like to thank Dr Armen Gakavian, MGSM, for his valuable editorial work. Also we have been greatly assisted by comments by Professor Ulf Johanson (Stockholm University) and Professor Jan Mouritsen (Copenhagen Business School). We are also indebted to the OECD secretariat for the recent symposium as this provided the intellectual stimulation to advance the area of intellectual capital measuring and reporting. The responsibility for the contents of this paper nonetheless remains entirely that of the authors.

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.

Keywords:

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

Type:

Literature review

Publisher:

MCB UP Ltd

Copyright:

© MCB UP Limited 2000
Published by MCB UP Ltd

Citation:

Richard Petty, James Guthrie, (2000) "Intellectual capital literature review: Measurement, reporting and management", Journal of Intellectual Capital, Vol. 1 Issue: 2, pp.155-176, https://doi.org/10.1108/14691930010348731

Downloads:

The fulltext of this document has been downloaded 20428 times since 2013