Intellectual capital myths: Comments on literature review

Abstract

The aim and purpose of this paper is to present the authors? viewpoints regarding three misguided beliefs concerning Intellectual Capital (IC); (i) IC definition, (ii) IC categorization and (iii) IC reporting framework. More specifically, due to the fact that general agreement on these aspects of IC does not exist, a review of the literature is provided and new pathways for future research are proposed. All in all, being one of the very few studies that provide an overview about some fuzzy issues, this paper, offers a significant added value to the research field of IC.