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Intellectual Capital: Brief State-of-the-Art

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Information Technology and Systems (ICITS 2021)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1330))

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Abstract

The aim of this paper is present a State-of-the-Art about the intellectual capital. This State is divergent in terms of the definition, measurement and value of intellectual capital. A qualitative approach was used specially explaining and interpreting the contributions of 21 authors. Instead of contributing to the progress and expansion of knowledge of the topic, it contributes to the retrogression and retraction of their knowledge. It delays important progress on the knowledge of what its value is and how to obtain it.

In the year 2020, the improvement in his knowledge is very restricted mainly because there is no consensus focused in 3 features: what is, how can be measured and how to know his value. Some approaches can be valuable but, they are complex and difficult to apply in companies which prevents scientific progress regarding these 3 features. The results suggest that there is a lot of work to do, in order to achieve consensus over a definition of intellectual capital, ways to measure that can be applied to in all industries satisfactorily scientifically and also methods of knowing his value, in the space and over the time with specific requirements. The paper suggests avenues for future research: what features should be considered to measure intellectual capital and if it will be possible to build a universal method of measuring it and know his value and comparing results among companies.

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Notes

  1. 1.

    See [25] [Portugal] in A Proposal to Measure Intellectual Capital Using the Andriessen’s (2004) Method: Application to a Case Study in a National Context (Portugal).

  2. 2.

    Sum of wages (W), interests (I), dividends (D), taxes (T) and net income (R), being the added value (AV) equal to: AV = W + I + D + T + R, according to Riahi-Belkaoui (2003) in [1, p. 891] [Latvia].

  3. 3.

    City in southern Turkey, located in the Mediterranean region.

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Author information

Authors and Affiliations

  1. Faculty of Science and Technology, Fernando Pessoa University, Porto, Portugal

    Óscar Teixeira Ramada

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  1. Óscar Teixeira Ramada
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Correspondence to Óscar Teixeira Ramada .

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Editors and Affiliations

  1. ISEG, University of Lisboa, Lisboa, Portugal

    Álvaro Rocha

  2. Geografía, University of Santiago de Compostela, Santiago de Compostela, Spain

    Carlos Ferrás

  3. Ciencia Política y Sociología, Universidade de Santiago de Compostela, Santiago de Compostela, Spain

    Paulo Carlos López-López

  4. Campus UPSE, Universidad Estatal Peninsula de Santa Elena Sistemas, La Libertad, Ecuador

    Teresa Guarda

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Ramada, Ó.T. (2021). Intellectual Capital: Brief State-of-the-Art. In: Rocha, Á., Ferrás, C., López-López, P.C., Guarda, T. (eds) Information Technology and Systems. ICITS 2021. Advances in Intelligent Systems and Computing, vol 1330. Springer, Cham. https://doi.org/10.1007/978-3-030-68285-9_5

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