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Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward

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  • Alcaniz, Leire
  • Gomez-Bezares, Fernando
  • Roslender, Robin

Abstract

In recent years the intellectual capital literature has exhibited relatively few new theoretical contributions, in contrast to the flurry of such work in the period 1996–2003. The purpose of the present paper is to revisit a number of the major theoretical contributions to the intellectual capital field in order to identify where any renewal of theoretical endeavour might be targeted. The greater part of the existing theoretical corpus is found to have a normative quality, something particularly evident in policy-oriented contributions on accounting for intellectual capital. The continued absence of a critical perspective on intellectual capital is identified to be a worrying lacuna, and thereby a potentially valuable space for a further round of theoretical activity.

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  • Alcaniz, Leire & Gomez-Bezares, Fernando & Roslender, Robin, 2011. "Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward," Accounting forum, Elsevier, vol. 35(2), pages 104-117.
    • Handle: RePEc:eee:accfor:v:35:y:2011:i:2:p:104-117
    DOI: 10.1016/j.accfor.2011.03.004
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    12. Rocco Frondizi & Chiara Fantauzzi & Nathalie Colasanti & Gloria Fiorani, 2019. "The Evaluation of Universities’ Third Mission and Intellectual Capital: Theoretical Analysis and Application to Italy," Sustainability, MDPI, vol. 11(12), pages 1-23, June.
    13. Silvana Revellino & Jan Mouritsen, 2024. "Intellectual capital, innovation and the bushy form of knowledge capitalisation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 957-984, December.
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