Title: The road to the development of intellectual capital theory

Authors: Muhammad Khalique; Jamal Abdul Nassir bin Shaari; Abu Hassan bin Md. Isa

Addresses: Faculty of Economics and Business, Universiti Malaysia Sarawak, 94300 Kota Samarahan, Sarawak, Malaysia ' Faculty of Economics and Business, Universiti Malaysia Sarawak, 94300 Kota Samarahan, Sarawak, Malaysia ' Head Department of Accounting and Finance, Faculty of Economics and Business, Universiti Malaysia Sarawak, 94300 Kota Samarahan, Sarawak, Malaysia

Abstract: Today, intellectual capital is recognised as the most important factor for the success of the organisations. Intellectual capital is lifeblood of organisation and it is constituted on the six major components namely human capital, customer capital, structural capital, social capital, technological capital and spiritual capital. Many researchers believe the roots of intellectual capital theory are mainly originated from resources-based theory and knowledge-based theory. The main crux of this paper was to explore the literature review and find the link of intellectual capital theory with resources-based theory and knowledge-based theory. Intellectual capital theory is an advanced for two theories namely knowledge-based theory and resources-based theory. This paper will contribute significantly in addition of literature review and in intellectual capital theory.

Keywords: resources-based theory; knowledge-based theory; intellectual capital theory; literature review.

DOI: 10.1504/IJLIC.2013.052953

International Journal of Learning and Intellectual Capital, 2013 Vol.10 No.2, pp.122 - 136

Published online: 29 Jan 2014 *

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