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Futurizing Intellectual Capital: New Economic Models and the Venue of AI Requests for an Update

Author

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  • Günter Koch

    (Humboldt Cosmos Multiversity
    Humboldt Cosmos Multiversity)

Abstract

The purpose of this paper is to open a series of discourse issues on the future of Intellectual Capital Reporting (ICR) modeling and how these would involve new aspects of what intellectual capital models in the future shall be conceived. It does, however, not (yet) provide a new ICR scheme. Three economic reference models will be lined out to open the discussion: (1) the Degrowth (or post-growth) economy, (2) the Solidarity Economy, and (3) the Economy for the Common Good (ECG). Since the change towards a new economic model is argued to be near impossible under current circumstances, the governing capitalistic model—although a need for its replacement is claimed—will be assumed for further discourse in this paper. The core subject then is on the insight that nature and its treatment, e.g. its regeneration, are accountable in the traditional sense, and this naturally has an impact on the modeling of future Intellectual Capital Reports. A further new paradigmatic definition of the term “intellectual capital” is discovered when this capital is materialized in the form of artificially generated intelligent (AI) statements. The point is being made by debating the distinction between intellectual capital produced by humans from the intellectual capital produced by intelligent machines.

Suggested Citation

  • Günter Koch, 2025. "Futurizing Intellectual Capital: New Economic Models and the Venue of AI Requests for an Update," Knowledge Management and Organizational Learning,, Springer.
    • Handle: RePEc:spr:kmochp:978-3-031-80197-6_14
    DOI: 10.1007/978-3-031-80197-6_14
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