Capital intellectuel

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Le capital intellectuel est largement reconnu dans la théorie du management par la connaissance comme un des principaux moteurs de la performance et il constitue un facteur de différenciation de base à la fois pour les entreprises privées et pour les administrations publiques. Cet intérêt pour le sujet a provoqué une vague de recherches dans de nombreuses disciplines de la comptabilité, des Ressources Humaines et de la Stratégie. Il existe aussi beaucoup de confusion entre le capital intellectuel (domaine véritablement pluridisciplinaire) et le capital humain (analyse économique). Souvent associé à une valeur intangible de l'organisation, le capital intellectuel est difficilement discernable.

Bibliographie

• 1993, W. Hudson, Intellectual capital: How to build it, enhance it, use it, John Wiley & Sons, New York

• 1996,
  • A. Brooking, Intellectual Capital: Core Assets for the Third Millenium Enterprise, Thompson Business Press, London
  • Leif Edvinsson et P. H. Sullivan, Developing a model for managing intellectual capital, European Management Journal, 14(4), pp354–356

• 1997,
  • N. C. Dragonetti, Leif Edvinsson, J. Roos et G. Roos, Intellectual Capital: Navigating the New Business Landscape. Macmillan, London
  • Leif Edvinsson, Developing intellectual capital at Skandia, Long Range Planning, 30(3), pp366–373
  • Leif Edvinson et Michael S. Malone, Intellectual Capital, NY : Harper Business
    • Nouvelle édition en 1997, Intellectual Capital: The Proven Way to Establish Your Company's Real Value by Measuring its Hidden Values, Piatkus, London
  • M.E.D. Koenig, "Intellectual capital and how to leverage it", The Bottom Line: Managing Library Finances, 10(3), pp112-118
  • Thomas A. Stewart, Intellectual Capital: The New Wealth of Organizations, New York, Doubleday
  • L. Edvinsson, N. C. Dragonetti, G. Roos, J. Roos, "Intellectual Capital: Navigating the new business landscape", McMillan Business, London

• 1998, Janine Nahapiet et Sumantra Ghoshal, Social Capital, Intellectual Capital, and the Organizational Advantage, Academy of Management Review, 23(2), pp242–266

• 2000, P. Rastogi, Knowledge management and intellectual capital: The new virtuous reality of competitiveness, Hum. Syst. Manage., 19, pp39-49

• 2001, David J. Teece, Managing the Intellectual Capital, NY: Oxford University Press

• 2002, I. Peña, "Intellectual capital and business start‐up success”, Journal of Intellectual Capital, pp180-198

• 2004,
  • D. Andriessen, Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles, Butterworth-Heinemann, Burlington
  • D. Carlucci, B. Marr et G. Schiuma, "The knowledge value chain – how intellectual capital impacts business performance", International Journal of Technology Management, 27(6–7), pp575–590
  • Bernard Marr, Measuring and benchmarking intellectual capital, Benchmarking: An International Journal, 11(6), pp559-570
  • Bernard Marr, G. Schiuma et A. Neely, "Intellectual capital – defining key performance indicators for organisational knowledge assets", Business Process Management Journal, 10(5), pp551–569

• 2005, Bernard Marr, dir., Perspectives on intellectual capital: Interdisciplinary insights into management, measurement and reporting, Boston : Elsevier

• 2007,
  • R. J. Baker, Mind Over Matter: Why Intellectual Capital is the Chief Source of Wealth. Wiley and Sons, New Jersey
  • D. Carlucci et G. Schiuma, Exploring intellectual capital concept in strategic management research, In: L. Joia, dir., Strategies for Information Technology and Intellectual Capital: Challenges and Opportunities, Idea Group Inc., London, pp10–28
  • P. Ordonez De Pablos, G. Schiuma et JC Spender, Intellectual capital and company's value creation dynamics, International Journal of Learning and Intellectual Capital, 4(4), pp331–341
  • Ramin Vandaie, Developing A Framework To Describe The Interaction Of Social And Intellectual Capital In Organizations, Journal of Knowledge Management Practice, Vol 8, n°1, March

• 2008, A. Lerro, D. Sanitate et G. Schiuma, "Intellectual capital dimensions of Ducati's turnaround – exploring knowledge assets grounding a change management program", International Journal of Innovation Management, 12(2), pp161–193

• 2018, M. Allegrini, V. G. Cenciarelli, G. Greco, "Does intellectual capital help predict bankruptcy?”, Journal of Intellectual Capital, Vol 19, n°2, pp321-337