You are on page 1of 23

...

:
- -


Intellectual capital
) (Kirk, C., 2000

) - (GDP

)(

) (Hussi, Tomi, 2004

Journal of Intellectual Capital

) ( Intangibles

*
-

.

.
.
.

- / -

) (

. )(

) (

) (Badr, A., 2008

Descriptors

)(

)1996

(OECD

- / -

...

).(Drucker, 1993


Approaches Components

Perspectives Roles

..

" "

) (

-
.
-


" "

Intellectual capital

""

- / -

)( :

""

) (

( )

) (

( :

"

) (

) (

- / -

...

Knowledge

intensity


:
)(Hussi, T., 2004

Intangible

structures

organizational

Intra-

Hussi

) (Hussi, T, 2004: 38


.
-
Hussi :

Edvinson and

Malone

- / -

Hussi

) K, 2005

Empowerment

Structures

) (IC

Process

Capital

..

) (

Employees

of

External

structures

Suppliers

- Hussi

.Customer Capital




.Still quite blurred
-
:

(Guthine et al, 2001).


:


Intangible

Knowledge

assets )

) - (IC -

(Marr, Bernard ; Moustaghir,


- / -

...

-(

( Perspective

* :
*

Collins English Dictionary (1994),


Dictionary

English

the

* * *
)

)(2000

..( * )

chambers

(1999), Oxford English Dictionary


Webster's

Revised

and

Unabridged Dictionary (1998) .

..( *
. Routines

general assumptions

:
.
.
.
- Variables




.

Components ) Role

)
) (Marr, B and Gray, D. 2003:
-

.
-
.
- External Validation


.

:
* * *
* * Disclosure

* * .
- / -


:
:


.
/ )(Kitk, C, 2000




.
:



:
-


.
-

) (


). (Kiernan, V. 1998
-

.





.

.

- / -

...

dynamics

Systems Model



) (Vandal, B.A. 2003

%

.



:
- :

) Contribution 1896

(Irving Fishers

.Capitalist
"
" )

- / -

(Dean,

A,

)2007, P. 575

...

" "

Principal of a loan

- -

(Bradley,

) 1997

) (Drucker 1993

"

Value

- / -

...

Surplus

-
:

) (

)1776

.Circulating Capital

(Smith, A,

Stock in Trade

Fixed Capital

) (.

Durable Assets

Financial

.Surplus

Capital )

Ricardo

Durable

Concept of Margin-

ality through

), 1871

Break

(Jevons

Tangible

) (Marshall, 1965

assumption

).(Dean, A, 2007

Financial

- / -

Value form

).(Schumpeter, 1871

" " ).(Becker, 1975

Knowledge stock

)1993

Smith

(Drucker,

)(

)(

" "

"" -

- .(Dean, A, 2007) .



- :

"
"
) (






) (Nahapiet, 1998

- / -

...


.


.

Organizational and
)Customer Capital (Dzinkowski. R.2000

Catalyst
.


.

.

.
)
(
.

) (


.
Hybrid Capital :

) (
.



.

.


- / -

Immutable

:
)A, 2007

(Dean,

) (
:

Becker, 1962



Burt, 1962



1997

) (

) (

- / -

...

(.

).(Dean, A, 2007 : 585

Stock




..

Magnify Value


Depreciation

Economic agent






.
- :


.



.

- / -

(Becker,

..

) Intangibles

)1975

- :

(Drucker,

)2000

D,

( Teece,

) 1993 Knowledge workers

)( IC

(Edvinrsson & Malone,

- -

) 1977

( Dzinkowski,

) ( Teece, 2000

..

).(Bradley, 1997

)2000

Durability

- / -

...

- :

) (IPRs

(Teece, 2000 :15).

- / -


- :

- :

Classes of economic

actors

) (

Perspectives

)(Schumpeter,1989:544-570




.
-
:


- / -

...

- : :

Catalyst

) (

Capital

Post-Industrial

Extended


.
Durable assets

.


Public goods






as analogous to capital
.

- / -


- :

- . .
-. .
. -
- . :
- .
- .
-. -. . -

- . :

- :
.
- . :


. :
.
- .
- . -
- -.. -
-
- : -
-..

- .
- --
-. . -
- .


-.) . -

(.
- .





.
- . -. -
-
: .
- .

-. -

- / -

:
.
-

- :
.

- .
: .

. -

- :

19- Badr, Ahmad. A. (2008) Selected

- .

Readings and texts in information and

- -

knowledge

library

- .-

economics).

science.

(on

management

and

- .

Department of library and information

science, Alexandria university. (Egypt).

20-Becker, G.S. (1975, First Published in

1964) Human capital: A theoretical and

: .
- . :

ed. New York :

nd

empirical analysis, 2

National Bureau of Economic research.

21- Bradley, K (1997) Intellectual capital

-. :

and the new wealth of nations.

) .

Business strategy review, V.8 (1), 53

62 and 8 (4) , 33 44.

22-Dean , Alison and Kretschmer, Martin

(.

(2007) Can Ideas be Capital? Factors of

- . :

production in the post industrial

- :

critique.

economy

Academy of Management Review, V. 32

- . :

and

review

(2), P. 573 594.

- :

23-Deutshe Bank (2001) Brand campain:

- )

Ideas are capital. Bank de/ brand

.(

campain/ advertising _ examples. htm.


(accessed December, 2001).

- / -


30-Jevons, W.S. (1871) Theory of political
economy. London Macmillan.
31-Kierman, Vincent (April 1998) Funds

...
24-Drahos,

Peter

property

rights

economy.

In:

(2005)

Intellectual

in

knowledge

the

Handbook

on

the

and Freedon make Microsoft Nirvana

knowledge economy edited by David

for some researches. Chronicle of

Rooney etal. Cheltenham U.K. : Edwar

Higher education, 24 April 1998.

Elger , P. 139 151.

32-Kirk, Camille M. (2000) Nexus :


Intellectual capital .. The most strategic
asset. Planning for Higher Education.
28 (3), 45 54.
33-Marr, Bernard and Moustaghfir, Karim
(2005) Defining intellectual capital: a three
dimensional approach. Management
Decision, V. 43 (9), 1114 1129.
34-Marr, B. and Gray, D. (2003) Why do
firms measure their intellectual capital?
Journal of intellectual capital, V.4 (3).
35-Marshall, A (1965, First published in
1890) Principles of economic. London :
Macmillan.
36-Nahapiet, J. and Ghoshol S. (1998)
Social capital, intellectual capital and
the organizational advantage. Academy
of Management Review, V. 22 P. 242
268.
37-OECD (1996) The knowledge based
economy, Paris. OECD.
38-Rothblatt, Sheldon (Fall 1997) The
place of knowledge in the American

- / -

25-Drucker, P. (1993) Post-capitalist society


: Oxford: Butterworth Heinemann.
26-Dzinkowski, R (2000) The Measurement
and management of intellectual capital: an
Introduction. Management Accounting, V.
78 (2), P. 32 36.
27-Edvinsson, L. and Malone, M. (1997)
Intellectual

capital

realizing

your

company's true value by finding its hidden


brain power. New York : Harper Collins .
28-Guthine, J., Petty, R and Johanson, V
(2001)

Sunrise

in

the

knowledge

economy, managing, measuring and


reporting intellectual capital. Accounting,
auditing and Accountability Journal, V.
14 (4), P 365 84.
29-Hussi, Toni (2004) Reconfiguring
Knowledge management: combining
intellectual capital, intangible assets
and knowledge creation. Journal of
Knowledge Management, V. 8 (2), P.
36 52.

41-Smith, A (1993) (First published in


1776) An enquiry into the nature and
causes of the wealth of nations.
Oxford : Oxford university press.
42-Teece

D.J.

39-Rooney, David et al (2005) Handbook on


the knowledge Economy, edited by
David Rooney : Greg Hearn and

intellectual capital. Oxford: Oxford

Abraham Ninan. Cheltenham; V.K. :

University press.

Edward Elgar, 290p.

Bruce

(2000)

126: 245 64.

Managing

43-Vandal,

Academic Profession. Deadalus , V.

Alan

intellectual

capital

community

college

(2003)

An

40-Schumpeter,

framework

for

published

and

business

partnerships. Ph. D. by the university

J.A.
in

1954)

(1989,

first

History

economic analysis. London: Allen


and Urwin .

of Minnesota, 156 P.

- / -

of