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A Conceptual Framework of Intellectual Capital

  • Katrin Blankenburg
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Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Abstract

The purpose of this chapter is to ensure a common understanding of the term intellectual capital and its concept as well as to provide insight into the current discussion on the measurement and reporting of IC. To this end, definitions and perceptions of intellectual capital are introduced and insight into the historical background of IC offered. Additionally the accounting perspective on intellectual capital is highlighted since IC is a growing area of interest in this field. Reasons for organisations to engage in the reporting of IC as presented in literature are offered next, followed by an introduction to the challenges of intellectual capital reporting and an overview on the discussion on intellectual capital measurement. In addition, external communication with a focus on financial reporting is discussed and available frameworks for the management and disclosure of IC are introduced. The chapter closes with a summary putting the topic of intellectual capital into the context of the current research.

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© Springer International Publishing AG 2018

Authors and Affiliations

  • Katrin Blankenburg
    • 1
  1. 1.Hamburg University of Applied SciencesHamburgGermany

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