Marzo, Giuseppe - In: FINANCIAL REPORTING 2013/3-4 (2013) 3-4, pp. 111-140
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...