intellectual capital


intellectual capital
Technical knowledge and expertise held by individuals or an organization. Intellectual capital can be a source of competitive advantage for a business *enterprise. See also *know-how. Further reading: Mouritsan (2003); Usoff et al. (2002)

Auditor's dictionary. 2014.

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  • Intellectual Capital — was a pioneer webzine opinion and discussion forum begun in 1996 by Pete duPont. After several years it was bought by Speak Out and subsumed into its portfolio of web offerings.External links* [http://www.writerswrite.com/journal/nov97/spot4.htm… …   Wikipedia

  • intellectual capital — A complex concept that includes human knowledge, information systems, brand names, and reputation. One popular definition is given by the equation: intellectual capital = human capital + structural capital + relationship capital Here human… …   Accounting dictionary

  • intellectual capital — A complex concept that includes human knowledge, information systems, brand names, and reputation. One popular definition is given by the equation: intellectual capital = human capital + structural capital + relationship capital Here human… …   Big dictionary of business and management

  • Intellectual Capital — The value of a company or organization s employee knowledge, business training and any proprietary information that may provide the company with a competitive advantage. Intellectual capital is considered an asset, and can broadly be defined as… …   Investment dictionary

  • intellectual capital — noun the value of intellectual property …   Wiktionary

  • Intellectual capital management — The intangible nature of many knowledge products and processes, in combination with the increasing importance of their value in corporate balance sheets leads to a growing interest in management of intellectual capital.See also knowledge… …   Wikipedia

  • Intellectual rights — (from the French droits intellectuels ) is a term sometimes used to refer to the legal protection afforded to owners of intellectual capital. This notion is more commonly referred to as intellectual property , though intellectual rights more… …   Wikipedia

  • Capital Immatériel — Le capital immatériel est un élément sans substance physique et ayant une valeur positive pour l organisation . Afin de donner une connotation comptable au terme, il est possible d utiliser la notion d actif immatériel. Les actifs intangibles… …   Wikipédia en Français


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