“…These issues are emphasized within the research of almost all IC theory gurus (Sveiby, 1997;Edvinsson & Malone, 1997;Stewart, 1998;Sullivan et al, 2000;Bontis, 2001;Andriessen, 2004;Roos et al, 2005;Mouritsen, 2009; and others). Issues of intellectual capital definition and structure are still being researched in the IC theory from the evolutionary point of view (Choong, 2008;Tan et al, 2008;Vlismas et al, 2011). The impact of IC management and reporting on organization's performance is explored quite actively up to now (Alwert et al, 2009;Moeller, 2009;Boujelben & Fedhila, 2011;Maditinos et al, 2011).…”