Article: Intellectual Capital: An Inquiry Into Its Acceptance

ABSTRACT

Many theorists identify intellectual capital as an organization's intangible asset that ensures organizational survival in the 21st century. This study establishes an enquiry for intellectual capital's role in the 21st century by reviewing the evolution of organizational and human resources' theory that establishes a framework for organizational intellectual capital valuation in today's business environment. The two questions addressed with this study are whether organizational executives define their intellectual capital and whether these executives value their intellectual capital as demonstrated in their actual practice. This study provides empirical data from fifteen ...

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