Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/198348 
Authors: 
Year of Publication: 
2014
Citation: 
[Journal:] CES Working Papers [ISSN:] 2067-7693 [Volume:] 6 [Issue:] 4 [Publisher:] Alexandru Ioan Cuza University of Iasi, Centre for European Studies [Place:] Iasi [Year:] 2014 [Pages:] 57-62
Publisher: 
Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi
Abstract: 
Intellectual capital has become the leading resource for creating economic value and there are an important number of publications focused on this area of research. In spite of the interest for this area of research, the existence of different terms regarding intellectual capital makes the process of definition and classification difficult. The purpose of this study is to analyze the concepts related to intellectual capital by establishing the connections and correlations between the terms in order to make the term of intellectual capital fully understandable and also to explain how the components of intellectual capital can be structured. The analysis of intellectual capital definitions is significant because it is a first step in intangible factors understanding, having implications on the company pattern of knowledge evaluation. Of all the terms analyzed, intangible assets allows a clear definition of its meaning, its components and thus provides insight into ways of assessing the knowledge of an entity.
Subjects: 
intellectual capital
intangible assets
knowledge management
intangible resources
JEL: 
M14
M41
D23
D83
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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