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Determining Effective Dimensions Of Intellectual Capital
Journal
Australian Academy of Accounting and Finance Review (AAAFR)
Date Issued
2018
Author(s)
Abstract
The objective of this paper is to determine the effective dimensions of intellectual capital. For fulfilling this objective, the study examined 88 empirical research on the intellectual capital of the past two decades (1998- 2018) in the field of intellectual capital, its dimensions and practices in different sectors of different countries. Peer-reviewed literature and journals were the key sources of data and information about the dimensions of intellectual capital. Out of 88 research papers, 75 research articles pointed to human capital, 57 research articles indicated structural capital, and 47 research articles mentioned relational capital are the most popular and important dimensions of intellectual capital. The study found that human capital is essential to establish structural capital and structural capital is required to build relational capital with the external environment. The results of this study contribute to the current understanding of determining effective dimensions of intellectual capital by analyzing 88 empirical research papers.
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Determining Effective Dimensions Of Intellectual Capital.pdf
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