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In Search of an
Intellectual Capital General Theory,
José María Viedma Martí, Polytechnic University of Catalonia,
Barcelona, Spain. icms.viedma@terra.es,
http://intellectualcapitalmanagementsystems.com |
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ABSTRACT |
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The development of
intellectual capital theory has been guided by the ideas and thoughts of a
handful of influential practitioners, including Karl Erik Sveiby (1997),
RS Kaplan (Kaplan and Norton, 1992) and Leif Edvinson (Edvinson and
Malone, 1997). These pioneers established the basis of the “intellectual
capital standard theory”. In the present paper the assumptions and
principles that support the standard theory (the prevailing paradigm) are
discussed. The paper then introduces other models and methodologies as
alternatives to the standard theory—such as the “IC Accounting System” (Mouritsen
et al., 2001), the “Value Explorer” (Andriessen and Tissen, 2000) and the
“Intellectual Capital Benchmarking System (ICBS)” (Viedma, 2001)—and
examines the foundations and principles on which the alternative new
theory (the ‘new paradigm’) is based. Finally, the paper attempts to
synthesise both of these theoretical approaches with other new views and
contributions, and tries to develop the basis for a first general theory
of intellectual capital.
Keywords:
intellectual capital; knowledge management; strategic management; models;
paradigms; theory |
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