“…With this table, it was possible to establish that the term intellectual capital emerged in the early nineties of the twentieth century in the United States and Sweden, mainly, and that measures the value of a knowledge of the company in its different areas: people (human intelligence), the organization (the company's know-how, patents, and brands) and the market (satisfaction of a client portfolio). The origin of the term intellectual capital is distinguished from three main areas: the one that arises from the knowledge management as part of the tacit resources (Dierickx and Cool, 1989 (cited in Alizadeh, 2012); Stewart, 1997;Hall, 1992;Klein and Prusak, 1994;Nonaka and Takeuchi, 1995;Sveiby, 1997;Klein, 1998;Ulrich, 1998;Edvinsson and Malone, 1998), that of the accounting-financial sphere, as an indispensable item in the financial statements (Brooking, 1997;Roos et al, 1997;Edvinsson and Malone, 1998;Seetharaman, 2002(cited in Alizadeh, 2012, and a more recent vision that takes up the origin of knowledge aimed at the competitive advantages contribution (Youndt, Subramaniam and Snell, 2004;Chen, Cheng and Hwang, 2005;Viedma, 2007).…”