... discipline from the reference discipline perspective. © Emerald Group Publishing Limited 2013 Intellectual capital Sciences Classification Intellectual capital (IC) is a relatively young management discipline, albeit with a short yet glorious history (Sullivan, 2000 ; Pike et al...

... three‐category model, together with the empirical identification of more detailed facets, makes a contribution to the as yet largely normative literature on the classification of the components of intellectual capital. This paper proposes an evidence‐based grouping of IC items based on managers...

... and received differently in relation to their technological and programmatic logics. Research limitations/implications The study suggests that there is a need to develop a theory of indicators. Originality/value By emphasizing that not all that gets measured gets managed the paper's classification...