Robinson, George; Kleiner, Brian H. - In: Managerial Auditing Journal 11 (1996) 8, pp. 36-39
Intellectual capital, as used here, is a concept that deals with intellectual property concepts, like patents and … of intellectual capital in an organization has grown in importance. The worth or value of an organization cannot be given … reliable measure of value and will eventually replace other accounting‐based valuations, the value of intellectual capital will …