Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward

摘要: Abstract In recent years the intellectual capital literature has exhibited relatively few new theoretical contributions, in contrast to flurry of such work period 1996–2003. The purpose present paper is revisit a number major contributions field order identify where any renewal endeavour might be targeted. greater part existing corpus found have normative quality, something particularly evident policy-oriented on accounting for capital. continued absence critical perspective identified worrying lacuna, and thereby potentially valuable space further round activity.