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Theoretical and Methodological Approaches on the Intellectual Capital

Author

Listed:
  • Rus Alexandra Ioana Daniela

    (“Babeș-Bolyai” University, Cluj-Napoca, Romania)

  • Achim Monica Violeta

    (“Babeș-Bolyai” University, Cluj-Napoca, Romania)

  • Borlea Sorin Nicolae

    (“Vasile Goldiș” Western University of Arad, Romania)

Abstract

The aim of this paper consists in providing a general overview of the notion of intellectual capital as a key to maximizing the corporate performance. Following the researches carried out, we present the delimitations of the intellectual capital in relation with human capital, relational capital and structural capital. In terms of its measurement, we focus on a question which could be a solid base for the next studies: “Can intellectual capital be evaluated?” In this regard, a number of methods (direct and methods based on assets returns), generic model and individual company models were presented, concluding in this way with a hierarchy in terms of utility and their importance.

Suggested Citation

  • Rus Alexandra Ioana Daniela & Achim Monica Violeta & Borlea Sorin Nicolae, 2019. "Theoretical and Methodological Approaches on the Intellectual Capital," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 29(2), pages 1-16, June.
    • Handle: RePEc:vrs:suvges:v:29:y:2019:i:2:p:1-16:n:1
    DOI: 10.2478/sues-2019-0005
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    References listed on IDEAS

    as
    1. Heine Thorsgaard Larsen & Per Nikolaj D. Bukh & Jan Mouritsen, 1999. "Intellectual Capital Statements and Knowledge Management: ‘Measuring’, ‘Reporting’, ‘Acting’," Australian Accounting Review, CPA Australia, vol. 9(19), pages 15-26, November.
    2. Raluca-Andreea Trandafir, 2015. "The Factorial Analysis Of The Economic Value Added (Eva) Within A Company From The Romanian Seaside Hotel Industry," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 79-83, February.
    3. Raluca-Andreea Trandafir, 2015. "The Economic Value Added (Eva) - A Measurement Indicator Of The Value Creation Within A Company From The Romanian Seaside Hotel Industry," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 36-40, January.
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    More about this item

    Keywords

    intellectual capital; performance; company’s performance;
    All these keywords.

    JEL classification:

    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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