2012
DOI: 10.1504/ijlic.2012.047286
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Intellectual capital: literature review

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Cited by 18 publications
(17 citation statements)
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“…Intellectual capital is an accounting and economic concept. El Tawy et al [11], stated that the concept of intellectual capital is based on human resource accounting and is then developed in relation to relational, organizational, and structural assets that are largely outside the domain of accounting. The recognition of these assets is reflected in the difference between the accounting book value and the market-based value, mainly related to dot.com and similar companies.…”
Section: B Intellectual Capitalmentioning
confidence: 99%
See 1 more Smart Citation
“…Intellectual capital is an accounting and economic concept. El Tawy et al [11], stated that the concept of intellectual capital is based on human resource accounting and is then developed in relation to relational, organizational, and structural assets that are largely outside the domain of accounting. The recognition of these assets is reflected in the difference between the accounting book value and the market-based value, mainly related to dot.com and similar companies.…”
Section: B Intellectual Capitalmentioning
confidence: 99%
“…These assets are typically characterized in terms of investing in various intellectual innovations along with related technologies. The importance of these assets is mainly related to the company's competitive advantage [11].…”
Section: B Intellectual Capitalmentioning
confidence: 99%
“…There are numerous definitions and approaches for measuring the idea of intellectual capital [3][4][5][6][7][8][9][10].…”
Section: Introductionmentioning
confidence: 99%
“…Summarizing previous studies [10,12,13,19,24,[28][29][30][31][32], two great approaches can be considered: component methods and holistic methods.…”
Section: Introductionmentioning
confidence: 99%
“…Many earlier authors (F-Jardon & Martos, 2012;Chen et al, 2004;Bontis, 2001;Edvinsson & Malone, 1997) have conferred upon the importance and content of IC. In addition, researchers that focused on the current state of IC research (El Tawy and Tollington, 2012;Tan et al, 2008). Likewise, (Hancock et al, 2007) posits that there is a correlation between IC and firm performance and they are dependent on each other.…”
Section: Literature Reviewmentioning
confidence: 99%