رأس المال الفكري : إشكالية مفهوم ؟

الملخص EN

As all components of the organization, identifying a clear, precise, comprehensive and inclusive notion of intellectual capital is an inescapable question to manage and master it, in order to achieve the maximum benefit and desired goals.

However, the ambiguous, complex and immaterial nature of this component has produced a conceptual problematic, which spawned a many points of view, sometimes similar and more often divergent.

Therefore, we will try, through this article, to clarify certain aspects of the debate on the definition of intellectual capital, stemming principally from this conceptual problematic.