Title: The recent history of intellectual capital: the most significant topics and contexts in its development

Authors: Francisca Castilla Polo

Addresses: University of Jaen, Campus Las Lagunillas s/n, 23071 Jaen, Spain

Abstract: Although the Intellectual Capital movement is not very old, we do consider it necessary to delve into its recent, short history in order to understand its current relevance within the economic, political, business, and research panorama. These contexts are the active fronts in the study of intellectual capital, which will be analysed individually in this work. We will also highlight the topics with which its appearance is usually linked and the contributions of the pioneer authors of this movement, with the aim of describing and understanding the growth in recent years of general interest in intangible assets and of determining the implications of this process of formation for the future development of the movement.

Keywords: contexts; history; intangible assets; intellectual capital; pioneers; topics.

DOI: 10.1504/IJAAPE.2007.017084

International Journal of Accounting, Auditing and Performance Evaluation, 2007 Vol.4 No.4/5, pp.360 - 381

Published online: 11 Feb 2008 *

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