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Perspective | Presenter | Content |
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Ability or knowledge | Stewart | Intellectual capital can be summarized as the sum of things known to the employees of an enterprise that can improve its market competitive advantage and its utilization efficiency of various resources [4] |
Kujansivu | All of the knowledge about the concept of resource comprehensive is intellectual capital, similar to a variety of effective approaches to the utilization of resources of the enterprise and organization, the latest patent and production equipment, reasonable use of employee and enterprise effective management mode, etc.; it includes both the advantage of enterprises in obtaining competitive advantage resources but can also solve the problem of enterprise strategy, method, and mental models [5] |
Ghoshal | This is the sum of all intangible assets within an enterprise, including employees’ skill level, knowledge, experience, information, and attitude [6] |
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Intangible assets | Annie Brooking | Intellectual capital can be equated to intangible assets, including all nontangible assets such as the knowledge, property rights, and technology required for enterprise operation [7] |
Masoulas | Intellectual capital is the combination of intangible assets; it is believed that intellectual capital encompasses all intangible assets, including the sum of personal skills, past experience, working attitude, and production information of the employees of the company; organizations can use intellectual capital to make use of intangible assets to improve value added to improve organizational value [6] |
Lu et al. | Intellectual capital is an invisible asset, namely, an intangible asset; although it is difficult to fully express it in words, it does play a crucial role in the development of a country [8] |
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Value | OECD | The economic value embodied by the coupling of structure and human capital is intellectual capital |
Edvinsson and Sullivan | Intellectual capital is defined as the potential resources that create earnings and profits for an enterprise; the specific calculation formula is that the market value of an enterprise is subtracted from its book value, and the difference value is the intangible intellectual capital [9] |
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