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.
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Copyright (c) 2018 Marouane ELARFAOUI, Rachid DAANOUNE
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