2004
DOI: 10.1108/14691930410550390
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Intellectual capital: Mapping employee and work group attributes

Abstract: This paper aims to extend the understanding of human and structural capital as key components of intellectual capital by refining their definitions and outlining their relationships. It argues that psychology and sociology can further develop the understanding of intellectual capital despite having not previously been sufficiently recognised as relevant to the debate. The paper draws on these disciplinary areas to develop a model that specifies subsets of human and structural capital, of intellectual capital a… Show more

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Cited by 102 publications
(77 citation statements)
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“…The majority of such models tend to apply at least the first two of the following four processes: (1) IC Classification (2) Metric Development (3) Aggregation and abilities that employees possess (Luthy, 1998), and is an important source of an organisation's innovation (Bontis, 1998). Since HC cannot be 'owned' by the organisation, it is lost when employees leave (Carson et al, 2004). SC (also referred to as Organisational Capital) is the supportive infrastructure -physical resources, information systems and organisational processes -the company makes available for its employees (Kannan and Aulbur, 2004).…”
Section: Ic Methodsmentioning
confidence: 99%
“…The majority of such models tend to apply at least the first two of the following four processes: (1) IC Classification (2) Metric Development (3) Aggregation and abilities that employees possess (Luthy, 1998), and is an important source of an organisation's innovation (Bontis, 1998). Since HC cannot be 'owned' by the organisation, it is lost when employees leave (Carson et al, 2004). SC (also referred to as Organisational Capital) is the supportive infrastructure -physical resources, information systems and organisational processes -the company makes available for its employees (Kannan and Aulbur, 2004).…”
Section: Ic Methodsmentioning
confidence: 99%
“…According to Luthy (1998), human capital consists of the abilities, knowledge and skills of employees and is an important source of an organization's innovation (Bontis, 1999). Carson et al (2004) state that this type of capital is not in the ownership of an organization and therefore it is lost when an employee leaves the company. To gain and use human capital a company has to enter into a contract with the owners of such capital and furthermore it should provide suitable conditions for its development, because outdated human capital loses its value.…”
Section: Intellectual Capitalmentioning
confidence: 99%
“…While many researchers have examined attributes of IC, there appears to have been no systematic attempt in the intellectual, structural or human capital literature to list the attributes that constitute these areas of study until very recently [26], [27]. Most researchers have only examined aspects of these areas, recognising any list of attributes as incomplete.…”
Section: Intellectual Capitalmentioning
confidence: 99%