Intellectual capital as a holistic management philosophy: a theoretical perspective

摘要

The aim of this article is to examine the nature of intellectual capital and its role in the value creation processes. In this article, we regard the construct intellectual capital as a holistic management philosophy. We will develop a typology for this holistic management philosophy, in addition to conceptual models to describe and explain contexts pertaining to the various typologies. In conclusion, we will develop an analytical model where intellectual capital is ingrained in a larger operational context in relation to value creation processes.