Intellectual Capital Myths: Comments on Literature Review

Corporate Ownership and Control, Vol. 10, Issue 3, pp. 169-176, 2013

Posted: 18 Dec 2014

See all articles by Michail Nerantzidis

Michail Nerantzidis

Hellenic Open University

Nikitas-Spiros Koutsoukis

University of Peloponnese - Dept. of Political Science & International Relations

Petros Kostagiolas

Ionian University

Zoi Karoulia

Ionian University

Date Written: May 10, 2013

Abstract

The aim and purpose of this paper is to present the authors‟ viewpoints regarding three misguided beliefs concerning Intellectual Capital (IC); (i) IC definition, (ii) IC categorization and (iii) IC reporting framework. More specifically, due to the fact that general agreement on these aspects of IC does not exist, a review of the literature is provided and new pathways for future research are proposed. All in all, being one of the very few studies that provide an overview about some fuzzy issues, this paper, offers a significant added value to the research field of IC

Keywords: Intellectual Capital, Intangible Assets, Myth

JEL Classification: J24, M4, M41

Suggested Citation

Nerantzidis, Michail and Koutsoukis, Nikitas-Spiros and Kostagiolas, Petros and Karoulia, Zoi, Intellectual Capital Myths: Comments on Literature Review (May 10, 2013). Corporate Ownership and Control, Vol. 10, Issue 3, pp. 169-176, 2013, Available at SSRN: https://ssrn.com/abstract=2539317

Michail Nerantzidis (Contact Author)

Hellenic Open University ( email )

Parodos Aristotelous 18
Patra, 26335
Greece

Nikitas-Spiros Koutsoukis

University of Peloponnese - Dept. of Political Science & International Relations ( email )

Corinth
Greece
(+30) 2741 040055 (Phone)
(+30) 2741 040055 (Fax)

HOME PAGE: http://pedis.uop.gr

Petros Kostagiolas

Ionian University ( email )

7, Rizospaston Voulefton av.
49100 Corfu
Greece

Zoi Karoulia

Ionian University ( email )

7, Rizospaston Voulefton av.
49100 Corfu
Greece

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