Autore
Marzo, Giuseppe

Titolo
Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research
Periodico
Financial reporting
Anno: 2013 - Fascicolo: 3/4 - Pagina iniziale: 111 - Pagina finale: 140

The paper focuses on the consequences that the metaphorical use of the concept of capital can generate on research on Intellectual Capital. Consequences here analysed refer to: 1) the understanding of IC as being composed of homogenous and separable units; 2) those that are assets; 3) those expected to be under the proprietorship of someone; and 4) those expressible in monetary terms on the balance sheet. The analysis of consequences also offers some insights into overcoming the capital metaphor in favour of a sharper differentiation between the concepts at the basis of the traditional notion of capital, and the ones at the basis of IC.



SICI: 2036-671X(2013)3/4<111:SUCOMT>2.0.ZU;2-S
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=51212&Tipo=Articolo PDF

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