Abstract:

Intellectual capital (IC) is a relatively young management discipline, albeit with a short yet glorious history (Sullivan, 2000; Pike et al., 2006; Polo, 2007, Bontis et al., 2013).  The Pleiades of the practitioners, scholars and researches have contributed to the intense discussion looking for the answers to the questions why and how to name, define, structure, measure and manage the concept we know with different names as Intangibles Assets for business and Intellectual capital for academia and many other derivatives of it. And there is no fume without fire.  According to Canibano (2018) “in 2015, intangibles, also referred to as ‘intellectual capital’ (IC), represented 87% of the market capitalization of listed companies forming part of the S&P 500 stock-market index; trade-marks represent a large percentage of these assets, with expenditure on R&D often exceeding the net profits of these companies