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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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    References listed on IDEAS

    1. Castelnuovo, Efrem & Nicoletti-Altimari, Sergio & Rodriguez-Palenzuela, Diego, 2003. "Definition of price stability, range and point inflation targets: the anchoring of long-term inflation expectations," Working Paper Series 273, European Central Bank.
    2. Bindseil, Ulrich, 2004. "Monetary Policy Implementation: Theory, past, and present," OUP Catalogue, Oxford University Press, number 9780199274543, June.
    3. Claudio Borio & Ilhyock Shim, 2007. "What can (macro-)prudential policy do to support monetary policy?," BIS Working Papers 242, Bank for International Settlements.
    4. Silviu CERNA, 2012. "The Monetary Policy in Post Crisis Period," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 5(17), pages 58-78.
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    More about this item


    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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