Intellectual capital: Mapping employee and work group attributes

Abstract

This paper aims to extend the understanding of human and structural capital as key components of intellectual capital by refining their definitions and outlining their relationships. It argues that psychology and sociology can further develop the understanding of intellectual capital despite having not previously been sufficiently recognised as relevant to the debate. The paper draws on these disciplinary areas to develop a model that specifies subsets of human and structural capital, of intellectual capital and the relationship between them, as a basis for a more comprehensive definition and effective measurement of it across a range of industries and firms. Finally, it argues that it is important for employers to determine how to capture human capital and convert it into structural capital so that it is not lost in times of rapid restructuring and high staff turnover.