Alle radici del capitale intellettuale

The key role of intangible assets (intellectual capital) in value creation within companies is a topic that has been discussed by several schools of thought, since 1980s. The aim of this article is to investigate the part that organisational studies, strategic theories and accounting have played, and the contribution that they have made, with regard to a deeper understanding of intangible resources and of their management. There will also be a study of ideas offered by strategic and organisational theories, as to the measurement of intellectual capital