2012
DOI: 10.5267/j.msl.2012.07.018
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Intellectual capital: Concepts, components and indicators: A literature review

Abstract: This paper presents a general review of intellectual capital literature, which includes definitions, components and indicators. We aim to gather a useful collection of indicators and definitions. After studying several related works from the literature, many definitions and indicators are identified and explain that choosing appropriate indicators depends on organizational targets. Every kind of organization can use this study to identify its more applicable and appropriate indicators to know about its intelle… Show more

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Cited by 39 publications
(42 citation statements)
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References 44 publications
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“…Furthermore, Sharabati, et al (2010) stated: The concept of IC is not well known to most managers in Jordan. Moreover, Manzari et al (2012) specified that every organization should select its appropriate IC definition and its indicators to measure it. Therefore, the purpose of this research is to assign suitable measurement indicators and to investigate the effect of IC elements on JT organizations' BP.…”
Section: Problem Statementmentioning
confidence: 99%
“…Furthermore, Sharabati, et al (2010) stated: The concept of IC is not well known to most managers in Jordan. Moreover, Manzari et al (2012) specified that every organization should select its appropriate IC definition and its indicators to measure it. Therefore, the purpose of this research is to assign suitable measurement indicators and to investigate the effect of IC elements on JT organizations' BP.…”
Section: Problem Statementmentioning
confidence: 99%
“…Our review shows that there is a lack of classification of the HC variables. For instance, several studies measured competence using specific skills (Kamukama, Ahiauzu, & Ntayi, ; Manzarihesar, Kazemi, Nazemi, & Pooya, ). Such a measurement does not distinguish between general and specific variables when measuring a common attribute.…”
Section: Methodsmentioning
confidence: 99%
“…Хаусберг [6], Р. Каплан и Д. Нортон [7], Лев Б. [8], M. Манзари [9], Б. Мар [10], Й. Руус, С. Пайк и Л. Фернстем [15] Б. В. Салихов [16], А. Серенко и Н. Бонтис [17].…”
Section: ключевые слова: интеллектуальный капитал цифровая трансформunclassified