Intellectual capital creation is theorised in this conceptual paper as a dynamic process of situated collective knowing that is capable of being leveraged into market value. The tacit, intangible and socially unconscious nature of substantive parts of this dynamic process presents some daunting...

The main aim of the chapter is to provide the readers with a synthesis of the new international framework of debate dedicated to the topics of intangible assets and intellectual capital. Considering the topics of the whole book, this chapter is focussed on the role played by intangible assets...

Objective This study is an attempt to identify crucial assets of intellectual capital (IC) of transnational corporations (TNCs). The author identifies key assets each of the IC layers: organizational, innovative, and institutional. Examining these complex constructions of IC and its...