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Intellectual capital: definitions, categorization and reporting models

Kwee Keong Choong (Department of Accounting, School of Business, La Trobe University, Melbourne, Australia)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 17 October 2008

7078

Abstract

Purpose

The purpose of this paper is to develop a conceptual framework that can be used to formalise a reporting model for intellectual capital (IC).

Design/methodology/approach

This paper proposes a reporting model with a formal definition and classifications of IC to analyse and report on the IC generated by a firm.

Findings

This paper demonstrates that the field is maturing to one in which it is possible to analyse existing definitions and classifications of IC to construct a formal body of items that can be considered as IC for use in the study and application of IC.

Practical implications

The paper presents a formal reporting model which can be used generally in the analysis of the IC generated from the production process of a firm.

Originality/value

This study examines the characteristics of items that can be considered as IC in order to provide a formal classification system of IC that can be instilled in a reporting system which can be used generally in any organization that involves the use of IC.

Keywords

Citation

Keong Choong, K. (2008), "Intellectual capital: definitions, categorization and reporting models", Journal of Intellectual Capital, Vol. 9 No. 4, pp. 609-638. https://doi.org/10.1108/14691930810913186

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited

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