How to cite this paper
Manzari, M., Kazemi, M., Nazemi, S & Pooya, A. (2012). Intellectual capital: Concepts, components and indicators: A literature review.Management Science Letters , 2(7), 2255-2270.
Refrences
Alcaniz, L., Bezares, F. G., & Roslender, R. (2011). Theoretical perspectives on intellectual capital: A backward look and a proposal foregoing forward. Article in press. Accounting Forum.
Andriessen, D. (2004). Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles, Elsevier Butterworth-Heinemann, Burlington, MA.
Andriessen, D. (2007). Designing and Testing an OD Intervention : Reporting Intellectual Capital to Develop Organizations. Journal of Applied Behavioral Science, 43, 89-107.
Asonitis, S., & Kostagiolas, P. A. (2010). An analytic hierarchy approach for intellectual capital: Evidence for the Greek central public libraries. Library Management, 31(3), 145-161.
Baker, R. J. (2008), Mind Over Matter: why intellectual capital is the chief source of wealth, John Wiley & Sons, Hoboken, New Jersey.
Bartholomew, D. (2008). Building on Knowledge: Developing Expertise, Creativity and Intellectual Capital in the Construction Professions, Wiley-Blackwell, Singapore.
Beattie, V., & Thomson, S. J. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum, 31, 129–163.
Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models", Management Decision, 36(2), 63.
Bontis, N. (2001). Assessing knowledge assets: a review of the models used to measure intellectual capital. International Journal of Management Reviews, 3(1), 41–60.
Bozbura, F. T., & Beskese, A. (2007). Prioritization of organizational capital measurement indicators using fuzzy AHP. International Journal of Approximate Reasoning, 44, 124–147.
Bozbura, F. T., Beskese, A., & Kahraman, C. (2007). Prioritization of human capital measurement indicators using fuzzy AHP. Expert Systems with Applications, 32, 1100–1112.
Bukh, P.N., Larsen, H.T., & Mouritsen, J. (2001). Constructing intellectual capital statements. Scandinavian Journal of Management, 17, 87-108.
Burr, R., & Girardi, A. (2002). Intellectual capital: More than the interaction of competence x commitment. Australian Journal of Management, 27, 77-87.
Cabrilo, S., Uzelac, Z., & Cosic, I. (2009). Researching indicators of organizational intellectual capital in Serbia. Journal of Intellectual Capital, 10(4), 573-587.
Chang, L., & Birkett, B. (2004). Managing intellectual capital in a professional service firm: exploring the creativity–productivity paradox. Management Accounting Research, 15, 7–31.
Chen, S. Y. (2009). Identifying and prioritizing critical intellectual capital for e-learning companies. European Business Review, 21(5), 438-452.
Chu, P. Y., Lin, Y. L., Hsiung, H. H., & Liu, T. Y. (2006). Intellectual capital: An empirical study of ITRI. Technological Forecasting & Social Change, 73, 886–902.
Doong, S. C., Fung, H. G., & Wu, J. Y. (2011). Are social, financial, and human capital value enhancing? Evidence from Taiwanese firms. International Review of Economics and Finance, 20(3), 395-405.
Gavious, I., & Russ, M. (2009). The valuation implications of human capital in transactions on and outside the exchange. Advances in Accounting, incorporating Advances in International Accounting, 25, 165–173.
Guerrero, I. (2003). How do firms measure their intellectual capital? Defining an empirical model based on firm practices. International Journal of Management & Decision Making, 4(2-3), 178-193.
Guthrie, J., & Petty, R. (2000). Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital, 1(3), 241-251.
Han, D., & Han, I. (2004). Prioritization and selection of intellectual capital measurement indicators using analytic hierarchy process for the mobile telecommunications industry. Expert Systems with applications, 26, 519–527.
Holton, E. F. & Yamkovenko, B. (2008). Strategic intellectual capital development: A defining paradigm for HRD? Human Resource Development Review, 7(3), 270-291.
Hsu, Y. H., & Fang, W. (2009). Intellectual capital and new product development performance: The mediating role of organizational learning capability. Technological Forecasting & Social Change, 76, 664–677.
Joia, L. A. (2007), Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities, Information science reference, Hershey,PA.
Kim, D. Y., & Kumar, V. (2009). A framework for prioritization of intellectual capital indicators in R & D. Journal of Intellectual Capital, 10(2), 277-293.
Kim, D. Y., & Kumar, V. (2009). A framework for prioritization of intellectual capital indicators in R & D. Journal of Intellectual Capital, 10(2), 277-293.
Kim, T. , Yoo, J. J. E., & Lee, G. (2010). The HOINCAP scale: measuring intellectual capital in the hotel industry. The Service Industries Journal, First published on: 28 September 2010 (iFirst).
Kitts, B., Edvinsson, L., & Beding, T. (2001). Intellectual capital: from intangible assets to fitness landscapes. Expert Systems with Applications, 20, 35-50.
Lee, S. H. (2010). Using fuzzy AHP to develop intellectual capital evaluation model for assessing their performance contribution in a university. Expert Systems with Applications, 37, 4941–4947.
Lee, S. H. (2010). Using fuzzy AHP to develop intellectual capital evaluation model for assessing their performance contribution in a university. Expert Systems with Applications, 37, 4941–4947.
Lim, L. L. K., Chan, C. C. A., & Dallimore, P. (2010). Perceptions of Human Capital Measures: From Corporate Executives and Investors. Journal of Business Psychology, 25, 673–688.
Liu, C. C. (2010). Prioritizing enterprise environment management indicators by intellectual capital perspective. The Journal of International Management Studies, 5(2), 110-117.
Lu, W. M., Wang, W. K., Tung, W. T., & Lin, F. (2010). Capability and efficiency of intellectual capital: The case of fabless companies in Taiwan. Expert Systems with Applications, 37, 546–555.
Luo, X. R., Koput, K. W., & Powell, W. W. (2009). Intellectual capital or signal? The effects of scientists on alliance formation in knowledge-intensive industries. Research Policy, 38, 1313–1325.
Lytras, M. D., & Pablos, P. O. (2009). Knowledge Ecology in Global Business: Managing Intellectual Capital. Information science reference, Hershey, PA.
Martin, W. J. (2000). Approaches to the measurement of the impact of knowledge management programmes. Journal of Information Science, 26(21), 21-27.
Martinez-Torres, M.R. (2006). A procedure to design a structural and measurement model of intellectual capital: An exploratory study. Information & Management, 43, 617–626.
Meca, E. G., & Martinez, I. (2007). The use of intellectual capital information in investment decisions: An empirical study using analyst reports. The International Journal of Accounting, 42, 57–81.
Montequ?n, V. R., Fern?ndez, F. O., Cabal, V. A., & Gutierrez, N. R. (2006). An integrated framework for intellectual capital measurement and knowledge management implementation in small and medium-sized enterprises. Journal of Information Science, 32(6), 525–538.
Mouritsen, J., Larsen, H.T., & Bukh, P.N.D. (2001). Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society, 26, 735–762.
Ortiz, M. M. A. (2009). Analysis and valuation of intellectual capital according to its context. Journal of Intellectual Capital, 10(3), 451-482.
Peng, T. J. A., Pike, S., & Roos, G. (2007). Intellectual capital and performance indicators: Taiwanese healthcare sector. Journal of Intellectual Capital, 8(3), 538-556.
Peppard, J., & Rylander, A. (2001). Using an Intellectual Capital Perspective to Design and Implement a Growth Strategy: The Case of APiON. European Management Journal, 19(5), 510–525.
Ramezan, M. (2011). Intellectual capital and organizational organic structure in knowledge society: How are these concepts related? International Journal of Information Management, 31, 88–95.
Ricceri, F. (2008). Intellectual Capital and Knowledge Management Strategic management of knowledge resources. Routledge, New York, NY.
Rudez, H. N., & Mihalic, T. (2007). Intellectual capital in the hotel industry: A case study from Slovenia. Hospitality Management, 26, 188–199.
Singh, S., & Kansal, M. (2011). Voluntary disclosures of intellectual capital: An empirical analysis. Journal of Intellectual Capital, 12(2), 301-318.
Smart, G. H. (1999). Management assessment methods in venture capital: An empirical analysis of human capital valuation. Venture Capital, 1(1), 59 – 82.
Tai, W. S., & Chen, C. T. (2009). A new evaluation model for intellectual capital based on computing with linguistic variable. Expert Systems with Applications, 36, 3483–3488.
Wall, A. (2005). The measurement and management of intellectual capital in the public sector. Public Management Review, 7(2), 289-303.
Wall, A., Kirk, R., & Martin, G. (2004). Intellectual Capital: Measuring the Immeasurable? CIMA Publishing, Oxford.
Watson, A. & Stanworth, J. (2006). Franchising and intellectual capital: A franchisee’s perspective. Entrepreneurship Management, 2, 337–349.
Yang, C. C., & Lin, C. Y. Y. (2009). Does intellectual capital mediate the relationship between HRM and organizational performance? Perspective of a healthcare industry in Taiwan. The International Journal of Human Resource Management, 20(9), 1965-1984.
Zula, K. J., & Chermack, T. J. (2007). Integrative literature review: Human capital planning: A review of literature and implications for human resource development. Human Resource Development Review, 6, 245-262.
Andriessen, D. (2004). Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles, Elsevier Butterworth-Heinemann, Burlington, MA.
Andriessen, D. (2007). Designing and Testing an OD Intervention : Reporting Intellectual Capital to Develop Organizations. Journal of Applied Behavioral Science, 43, 89-107.
Asonitis, S., & Kostagiolas, P. A. (2010). An analytic hierarchy approach for intellectual capital: Evidence for the Greek central public libraries. Library Management, 31(3), 145-161.
Baker, R. J. (2008), Mind Over Matter: why intellectual capital is the chief source of wealth, John Wiley & Sons, Hoboken, New Jersey.
Bartholomew, D. (2008). Building on Knowledge: Developing Expertise, Creativity and Intellectual Capital in the Construction Professions, Wiley-Blackwell, Singapore.
Beattie, V., & Thomson, S. J. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum, 31, 129–163.
Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models", Management Decision, 36(2), 63.
Bontis, N. (2001). Assessing knowledge assets: a review of the models used to measure intellectual capital. International Journal of Management Reviews, 3(1), 41–60.
Bozbura, F. T., & Beskese, A. (2007). Prioritization of organizational capital measurement indicators using fuzzy AHP. International Journal of Approximate Reasoning, 44, 124–147.
Bozbura, F. T., Beskese, A., & Kahraman, C. (2007). Prioritization of human capital measurement indicators using fuzzy AHP. Expert Systems with Applications, 32, 1100–1112.
Bukh, P.N., Larsen, H.T., & Mouritsen, J. (2001). Constructing intellectual capital statements. Scandinavian Journal of Management, 17, 87-108.
Burr, R., & Girardi, A. (2002). Intellectual capital: More than the interaction of competence x commitment. Australian Journal of Management, 27, 77-87.
Cabrilo, S., Uzelac, Z., & Cosic, I. (2009). Researching indicators of organizational intellectual capital in Serbia. Journal of Intellectual Capital, 10(4), 573-587.
Chang, L., & Birkett, B. (2004). Managing intellectual capital in a professional service firm: exploring the creativity–productivity paradox. Management Accounting Research, 15, 7–31.
Chen, S. Y. (2009). Identifying and prioritizing critical intellectual capital for e-learning companies. European Business Review, 21(5), 438-452.
Chu, P. Y., Lin, Y. L., Hsiung, H. H., & Liu, T. Y. (2006). Intellectual capital: An empirical study of ITRI. Technological Forecasting & Social Change, 73, 886–902.
Doong, S. C., Fung, H. G., & Wu, J. Y. (2011). Are social, financial, and human capital value enhancing? Evidence from Taiwanese firms. International Review of Economics and Finance, 20(3), 395-405.
Gavious, I., & Russ, M. (2009). The valuation implications of human capital in transactions on and outside the exchange. Advances in Accounting, incorporating Advances in International Accounting, 25, 165–173.
Guerrero, I. (2003). How do firms measure their intellectual capital? Defining an empirical model based on firm practices. International Journal of Management & Decision Making, 4(2-3), 178-193.
Guthrie, J., & Petty, R. (2000). Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital, 1(3), 241-251.
Han, D., & Han, I. (2004). Prioritization and selection of intellectual capital measurement indicators using analytic hierarchy process for the mobile telecommunications industry. Expert Systems with applications, 26, 519–527.
Holton, E. F. & Yamkovenko, B. (2008). Strategic intellectual capital development: A defining paradigm for HRD? Human Resource Development Review, 7(3), 270-291.
Hsu, Y. H., & Fang, W. (2009). Intellectual capital and new product development performance: The mediating role of organizational learning capability. Technological Forecasting & Social Change, 76, 664–677.
Joia, L. A. (2007), Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities, Information science reference, Hershey,PA.
Kim, D. Y., & Kumar, V. (2009). A framework for prioritization of intellectual capital indicators in R & D. Journal of Intellectual Capital, 10(2), 277-293.
Kim, D. Y., & Kumar, V. (2009). A framework for prioritization of intellectual capital indicators in R & D. Journal of Intellectual Capital, 10(2), 277-293.
Kim, T. , Yoo, J. J. E., & Lee, G. (2010). The HOINCAP scale: measuring intellectual capital in the hotel industry. The Service Industries Journal, First published on: 28 September 2010 (iFirst).
Kitts, B., Edvinsson, L., & Beding, T. (2001). Intellectual capital: from intangible assets to fitness landscapes. Expert Systems with Applications, 20, 35-50.
Lee, S. H. (2010). Using fuzzy AHP to develop intellectual capital evaluation model for assessing their performance contribution in a university. Expert Systems with Applications, 37, 4941–4947.
Lee, S. H. (2010). Using fuzzy AHP to develop intellectual capital evaluation model for assessing their performance contribution in a university. Expert Systems with Applications, 37, 4941–4947.
Lim, L. L. K., Chan, C. C. A., & Dallimore, P. (2010). Perceptions of Human Capital Measures: From Corporate Executives and Investors. Journal of Business Psychology, 25, 673–688.
Liu, C. C. (2010). Prioritizing enterprise environment management indicators by intellectual capital perspective. The Journal of International Management Studies, 5(2), 110-117.
Lu, W. M., Wang, W. K., Tung, W. T., & Lin, F. (2010). Capability and efficiency of intellectual capital: The case of fabless companies in Taiwan. Expert Systems with Applications, 37, 546–555.
Luo, X. R., Koput, K. W., & Powell, W. W. (2009). Intellectual capital or signal? The effects of scientists on alliance formation in knowledge-intensive industries. Research Policy, 38, 1313–1325.
Lytras, M. D., & Pablos, P. O. (2009). Knowledge Ecology in Global Business: Managing Intellectual Capital. Information science reference, Hershey, PA.
Martin, W. J. (2000). Approaches to the measurement of the impact of knowledge management programmes. Journal of Information Science, 26(21), 21-27.
Martinez-Torres, M.R. (2006). A procedure to design a structural and measurement model of intellectual capital: An exploratory study. Information & Management, 43, 617–626.
Meca, E. G., & Martinez, I. (2007). The use of intellectual capital information in investment decisions: An empirical study using analyst reports. The International Journal of Accounting, 42, 57–81.
Montequ?n, V. R., Fern?ndez, F. O., Cabal, V. A., & Gutierrez, N. R. (2006). An integrated framework for intellectual capital measurement and knowledge management implementation in small and medium-sized enterprises. Journal of Information Science, 32(6), 525–538.
Mouritsen, J., Larsen, H.T., & Bukh, P.N.D. (2001). Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society, 26, 735–762.
Ortiz, M. M. A. (2009). Analysis and valuation of intellectual capital according to its context. Journal of Intellectual Capital, 10(3), 451-482.
Peng, T. J. A., Pike, S., & Roos, G. (2007). Intellectual capital and performance indicators: Taiwanese healthcare sector. Journal of Intellectual Capital, 8(3), 538-556.
Peppard, J., & Rylander, A. (2001). Using an Intellectual Capital Perspective to Design and Implement a Growth Strategy: The Case of APiON. European Management Journal, 19(5), 510–525.
Ramezan, M. (2011). Intellectual capital and organizational organic structure in knowledge society: How are these concepts related? International Journal of Information Management, 31, 88–95.
Ricceri, F. (2008). Intellectual Capital and Knowledge Management Strategic management of knowledge resources. Routledge, New York, NY.
Rudez, H. N., & Mihalic, T. (2007). Intellectual capital in the hotel industry: A case study from Slovenia. Hospitality Management, 26, 188–199.
Singh, S., & Kansal, M. (2011). Voluntary disclosures of intellectual capital: An empirical analysis. Journal of Intellectual Capital, 12(2), 301-318.
Smart, G. H. (1999). Management assessment methods in venture capital: An empirical analysis of human capital valuation. Venture Capital, 1(1), 59 – 82.
Tai, W. S., & Chen, C. T. (2009). A new evaluation model for intellectual capital based on computing with linguistic variable. Expert Systems with Applications, 36, 3483–3488.
Wall, A. (2005). The measurement and management of intellectual capital in the public sector. Public Management Review, 7(2), 289-303.
Wall, A., Kirk, R., & Martin, G. (2004). Intellectual Capital: Measuring the Immeasurable? CIMA Publishing, Oxford.
Watson, A. & Stanworth, J. (2006). Franchising and intellectual capital: A franchisee’s perspective. Entrepreneurship Management, 2, 337–349.
Yang, C. C., & Lin, C. Y. Y. (2009). Does intellectual capital mediate the relationship between HRM and organizational performance? Perspective of a healthcare industry in Taiwan. The International Journal of Human Resource Management, 20(9), 1965-1984.
Zula, K. J., & Chermack, T. J. (2007). Integrative literature review: Human capital planning: A review of literature and implications for human resource development. Human Resource Development Review, 6, 245-262.