Intellectual Capital : Sebuah Konsep Kontemporer dan Arah Perkembangan Riset Empirisnya

Widyaningdyah, Agnes Utari (2014) Intellectual Capital : Sebuah Konsep Kontemporer dan Arah Perkembangan Riset Empirisnya. In: The 7th NCFB and Doctoral Colloquium 2014 Towards a New Indonesia Business Architecture Sub Tema: “Business And Economic Transformation Towards AEC 2015” Fakultas Bisnis dan Pascasarjana UKWMS, October, 30, 2014, Surabaya.

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Intellectual Capital (IC) is a contemporary concept that is attracting considerable attention, both practitioners and academics, especially in the knowledge era today. The debate occurs due to the lack of consensus related to the concept of IC and its constituent components. IC concept developed at this time is a product of the western conceptualization, so when it is brought into the east, there is a shift in meaning and conceptualization of the IC. This phenomenon is actually open up great opportunities for researchers in the eastern people to explore more about IC, both in conceptual and practical level. This article discusses the debate about the definition of IC that will have an impact on the preparation of taxonomy, as well as empirical research directions in the IC domain of accounting and management. This article is expected to contribute in expanding IC development discourse in the eastern countries, especially Indonesia.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Intellectual Capital (IC), Empirical Research Trends of IC, Taxonomy IC, Western versus Eastern Conceptualization of IC.
Subjects: Business > Accounting
Divisions: Proceeding > Faculty of Business
Depositing User: Vincentius Widya Iswara
Date Deposited: 16 Jan 2015 02:29
Last Modified: 27 Jul 2016 07:20

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