concept of intangible capital: the ambiguity of a terminology
DOI:
https://doi.org/10.59051/joaf.v9i1.128Keywords:
Intellectual capital, Genesis, Conceptualization, Definition, ClassificationAbstract
The thematic of research on intellectual capital still in primary stage. There's still no scientific base settled. In conceptual view, the intangible capital includes a lot of designations that some researchers consider they don't have the same meaning. Moreover, it seems to be an adequacy the definitions and the classification, and also between the concrete situations which face companies. This article will attempt to shed light on the state of the art of intangible capital as a scientific discipline from a conceptual, definitional, classification and theorization points of view. The evolution of this notion, dating back to the 20s of the 20th century, will be discussed to clarify the current problems.
Downloads
References
Downloads
Published
Issue
Section
License
Copyright (c) 2018 Marouane ELARFAOUI, Rachid DAANOUNE
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication.
- The work is simultaneously licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0). This license permits others to download, share, and reuse the work for non-commercial purposes, provided the original authors and source are properly cited.
- Under the terms of this license, no derivative works or alterations (such as translations, adaptations, or remixes) are permitted without explicit permission from the copyright holder.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their personal website) after publication, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
