Autore:
Marzo, Giuseppe Titolo:
Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital ResearchPeriodico:
Financial reportingAnno:
2013 - Fascicolo:
3/4 - Pagina iniziale:
111 - Pagina finale:
140The 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.
SICI: 2036-671X(2013)3/4<111:SUCOMT>2.0.ZU;2-S
Testo completo:
http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=51212&Tipo=Articolo PDFEsportazione dati in Refworks (solo per utenti abilitati)
Record salvabile in Zotero
Biblioteche ACNP che possiedono il periodico