Intellectual Capital: Toward The Development of Conceptual Framework For Its Standardized Reporting

Authors

  • Umi Suswati Risnaeni Jurusan Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Syarifuddin

Keywords:

Intellectual Capital, Toward the Development of Conceptual Framework, Its Standardized Reporting

Abstract

In recent year there is an increasing awareness of the significance of IC toward increasing the competitive advantage of companies. The subjective nature of IC leads to the diversity in definitions and different way of classifications as developed by researchers in the previous literatures. We are generally in agreement with Choong (2008) who classified IC systematically into four classes, which are human capital, structural capital, customer capital, and intellectual property capital.

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References

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Published

2015-04-01

How to Cite

Risnaeni, Umi Suswati. “Intellectual Capital: Toward The Development of Conceptual Framework For Its Standardized Reporting”. IQTISHODUNA: Jurnal Ekonomi Islam 4, no. 1 (April 1, 2015): 1–16. Accessed February 5, 2026. https://ejournal.iaisyarifuddin.ac.id/index.php/iqtishoduna/article/view/22.

Issue

Vol. 4 No. 1 (2015): April

Section

Articles

License

Copyright (c) 2015 Umi Suswati Risnaeni

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