Intellectual Capital

Jan Mouritsen, Per Nikolaj Bukh

Research output: Chapter in Book/Report/Conference proceedingEncyclopedia chapterResearchpeer-review

Abstract

Intellectual capital (IC) consists of human capital, organizational capital, and relational capital, and their relationships. It has been said to be important to explain the difference between market value and book value of a firm, but measurement of IC is more likely to be important because it forms a starting point for understanding and managing value-creating processes. Three distinct agendas within IC management and research can be identified. The first concerns to measure the components of IC, the second attempts to relate indicators to effects using statistical models, while the third links the indicators through narratives. Measuring IC focuses attention on the role of the individual versus the organizational processes. IC has gained much interest but the role of measurement and the relationships between indicators are still open to debate.
Original languageEnglish
Title of host publicationWiley Encyclopedia of Management
EditorsCary L. Cooper
Volume1
Place of PublicationChichester
PublisherWiley
Publication date22 Jan 2015
Edition3.
ISBN (Print)9781119972518
ISBN (Electronic)9781118785317
DOIs
Publication statusPublished - 22 Jan 2015

Bibliographical note

CBS Library does not have access to the material

Cite this

Mouritsen, J., & Bukh, P. N. (2015). Intellectual Capital. In C. L. Cooper (Ed.), Wiley Encyclopedia of Management (3. ed., Vol. 1). Chichester: Wiley. https://doi.org/10.1002/9781118785317.weom010065
Mouritsen, Jan ; Bukh, Per Nikolaj. / Intellectual Capital. Wiley Encyclopedia of Management. editor / Cary L. Cooper. Vol. 1 3. ed. Chichester : Wiley, 2015.
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Mouritsen, J & Bukh, PN 2015, Intellectual Capital. in CL Cooper (ed.), Wiley Encyclopedia of Management. 3. edn, vol. 1, Wiley, Chichester. https://doi.org/10.1002/9781118785317.weom010065

Intellectual Capital. / Mouritsen, Jan; Bukh, Per Nikolaj.

Wiley Encyclopedia of Management. ed. / Cary L. Cooper. Vol. 1 3. ed. Chichester : Wiley, 2015.

Research output: Chapter in Book/Report/Conference proceedingEncyclopedia chapterResearchpeer-review

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Mouritsen J, Bukh PN. Intellectual Capital. In Cooper CL, editor, Wiley Encyclopedia of Management. 3. ed. Vol. 1. Chichester: Wiley. 2015 https://doi.org/10.1002/9781118785317.weom010065