Intellectual capital and the firm: Some remaining questions and prospects

Abstract

From the publication of seminal works in the 1990s until now, a great deal of theoretical proposals and empirical evidence has been published on intellectual capital (IC) and the firm. Nevertheless, several problems remain as important impediments to the advancement and consolidation of an 'Intellectual Capital-based View of the Firm'. Most of these issues have to do with the conceptualization and typology of IC, its measurement, and the limitations of the most common statistical methods. This article highlights the most important of these issues as well as some possible directions for future development. © 2014 Operational Research Society Ltd. All rights reserved.