@inproceedings{13e7bb0c416f41c0b856e8ff6f339f64,
title = "A teleological perspective towards the definition and measurement of intellectual capital",
abstract = "The employee-centered thinking bears the hallmark of a postindustrialization era, which culminates in the attempt to manage and measure intangible assets. Nevertheless, invisibility of the IC construct per se generates insurmountable divisions ontologically and methodologically. We adopt a teleological perspective to classify and simplify extant IC metrics so as to single out the fundamental issues concerning its measurement. Moral considerations are stressed to materialize the faithful marriage between the human focus and the efficiency focus of business conducts related to IC reporting. In the conclusion, we articulate theoretical and practical opportunities implied by the teleological perspective, which encompasses both utilitarian and moral considerations, in improving operationalization and measurement of IC.",
keywords = "Definition, Intellectual capital, Measurement, Ontological assumptions, Teleology",
author = "Liu, {Gloria H.W.} and Wang, {Eric T.G.}",
note = "Publisher Copyright: {\textcopyright} Springer-Verlag Berlin Heidelberg 2008.; 1st World Summit on the Knowledge Society, WSKS 2008 ; Conference date: 24-09-2008 Through 26-09-2008",
year = "2008",
doi = "10.1007/978-3-540-87783-7_61",
language = "???core.languages.en_GB???",
isbn = "9783540877820",
series = "Communications in Computer and Information Science",
publisher = "Springer Verlag",
pages = "484--491",
editor = "Lytras, {Miltiadis D.} and Carroll, {John M.} and Lytras, {Miltiadis D.} and Tennyson, {Robert D.} and Ernesto Damiani and Carroll, {John M.} and Ernesto Damiani and Tennyson, {Robert D.} and David Avison and Gottfried Vossen and {Ordonez De Pablos}, Patricia",
booktitle = "The Open Knowledge Society",
}