Journal of Business Strategy

ISSN: 0275-6668

Publication date: 1 April 2000


Intellectual capital management (ICM) attempts to grow, extract, and measure a firm's intangible assets through assessments of systems, processes, procedures, and other organizational wealth not typically quantified under standard management and accounting practices. ICM is based on the assumption that value is created through the integration of human, organizational, and customer capital. Human capital refers to employees' know‐how, capabilities, skills, and expertise. Organizational capital includes the capabilities developed to meet market requirements such as patents, processes, management systems, and organizational structures. Customer (relational) capital includes external connections such as customer loyalty, goodwill, and supplier relations.


(2000), "SHORT TAKES", Journal of Business Strategy, Vol. 21 No. 4, pp. 3-4.




Copyright © 2000, MCB UP Limited

To read the full version of this content please select one of the options below

You may be able to access this content by logging in via Shibboleth, Open Athens or with your Emerald account.
To rent this content from Deepdyve, please click the button.
If you think you should have access to this content, click the button to contact our support team.