Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research
Titolo Rivista: FINANCIAL REPORTING
Autori/Curatori: Giuseppe Marzo
Anno di pubblicazione:
Dimensione file: 255 KB
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:
The paper focuses on the consequences that the metaphorical use of the concept of capital can generate on research on Intellectual Capital. Consequences here analysed refer to: 1) the understanding of IC as being composed of homogenous and separable units; 2) those that are assets; 3) those expected to be under the proprietorship of someone; and 4) those expressible in monetary terms on the balance sheet. The analysis of consequences also offers some insights into overcoming the capital metaphor in favour of a sharper differentiation between the concepts at the basis of the traditional notion of capital, and the ones at the basis of IC.
Keywords: Metaphor; theory of firm; resource-based; view. First submission: 26 March 2013 accepted: 5 March 2014.
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