{"id":1397,"date":"2017-12-27T14:30:57","date_gmt":"2017-12-27T13:30:57","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1397"},"modified":"2017-12-27T14:30:57","modified_gmt":"2017-12-27T13:30:57","slug":"some-unintended-consequences-of-metaphors-the-case-of-capital-in-intellectual-capital-research","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/some-unintended-consequences-of-metaphors-the-case-of-capital-in-intellectual-capital-research\/","title":{"rendered":"Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research"},"content":{"rendered":"

Marzo Giuseppe\/\u00a0Financial Reporting<\/a>,\u00a0Riviste<\/a>\u00a0\/Fascicolo: 3-2013<\/p>\n

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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 expected to be under the proprietorship of someone; and 4) those expressible in monetary terms on the balance sheet. The analysis of consequences also offers some insights into overcoming the capital metaphor in favour of a sharper differentiation between the concepts at the basis of the traditional notion of capital, and the ones at the basis of IC.<\/p>\n

Keywords:\u00a0<\/strong>Metaphor, theory of firm, resource-based, view.<\/p>\n

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