Intellectual capital (IC) became a hot topic in economic discussion at the turn of this century, believed to offer new principles which could help build the new intangible economy after the collapse of the Soviet Union and the Internet revolution. The early enthusiasm of the 2000s has slightly subsided today, however, though many of the underlying assumptions relating to the importance of intangible assets are still valid. As such, it is much more appropriate today to discuss issues related to IC as ’images of intellectual capital’ rather than ’rules’. Intellectual capital explains a plethora of phenomena in today’s business organisations, and this book takes a post-modern approach to the issue of IC and offers a selection of different perspectives. They include analyses of intellectual capital in education, business, and in the public sector. The chapters collected here are authored by university professors, business practitioners and students, and investigate such issues as the relative importance of intellectual capital components to tangible components of a company’s value, the impact of ICT on IC, the measurement methods for IC, and different forms of communication for the disclosure of IC.
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