(2000, p. 158), that is, IC is the economic value of two categories of intangible assets of a company: (a) organisational (structural) capital; and (b) human capital (HC). Structural capital refers to elements like business processes, software systems, supply chains and HC * Corresponding author. Address: Dynamic Accounting, P.O. Box 5, Eastwood, NSW 2122, Australia. Tel.: þ 61-417-405-399. E-mail address: iabeysek@efs.mq.edu.au (I. Abeysekera). 0890-8389/$ - see front matter q 2004 Elsevier…
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