<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The aim of this paper consists in providing a general overview of the notion of intellectual capital as a key to maximizing the corporate performance. Following the researches carried out, we present the delimitations of the intellectual capital in relation with human capital, relational capital and structural capital. In terms of its measurement, we focus on a question which could be a solid base for the next studies: “Can intellectual capital be evaluated?” In this regard, a number of methods (direct and methods based on assets returns), generic model and individual company models were presented, concluding in this way with a hierarchy in terms of utility and their importance.</p></abstract>

The aim of this paper consists in providing a general overview of the notion of intellectual capital as a key to maximizing the corporate performance. Following the researches carried out, we present the delimitations of the intellectual capital in relation with human capital, relational capital and structural capital. In terms of its measurement, we focus on a question which could be a solid base for the next studies: “Can intellectual capital be evaluated?” In this regard, a number of methods (direct and methods based on assets returns), generic model and individual company models were presented, concluding in this way with a hierarchy in terms of utility and their importance.

Theoretical and Methodological Approaches on the Intellectual Capital

“Vasile Goldiș” Western University of Arad

Studia Universitatis „Vasile Goldis” Arad – Economics Series

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Theoretical and Methodological Approaches on the Intellectual Capital"}

The aim of this paper consists in providing a general overview of the notion of intellectual capital as a key to maximizing the corporate performance....

Theoretical and Methodological Approaches on the Intellectual Capital

Published Online: Jun 06, 2019

Page range: 1 - 16

Received: Dec 01, 2018

Accepted: Mar 01, 2019

DOI: https://doi.org/10.2478/sues-2019-0005

Keywords
intellectual capital, performance, company’s performance

© 2019 Alexandra Ioana Daniela Rus et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Theoretical and Methodological Approaches on the Intellectual Capital

Published Online: Jun 06, 2019

Page range: 1 - 16

Received: Dec 01, 2018

Accepted: Mar 01, 2019

DOI: https://doi.org/10.2478/sues-2019-0005

Keywordsintellectual capital, performance, company’s performance

© 2019 Alexandra Ioana Daniela Rus et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
intellectual capital, performance, company’s performance