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Intellectual Capital: A Critical Approach On Definitions And Categorization


  • Diana GIOACASI

    () (Alexandru Ioan Cuza University of Iasi, Romania)


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.

Suggested Citation

  • Diana GIOACASI, 2014. "Intellectual Capital: A Critical Approach On Definitions And Categorization," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(4), pages 57-62, December.
  • Handle: RePEc:jes:wpaper:y:2014:v:6:i:4:p:57-62

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    intellectual capital; intangible assets; knowledge management; intangible resources;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness


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