Intellectual Capital : Sebuah Konsep Kontemporer dan Arah Perkembangan Riset Empirisnya

Intellectual Capital (IC) is a contemporary concept that is attracting considerable attention, both practitioners and academics, especially in the knowledge era today. The debate occurs due to the lack of consensus related to the concept of IC and its constituent components. IC concept developed at this time is a product of the western conceptualization, so when it is brought into the east, there is a shift in meaning and conceptualization of the IC. This phenomenon is actually open up great opportunities for researchers in the eastern people to explore more about IC, both in conceptual and practical level. This article discusses the debate about the definition of IC that will have an impact on the preparation of taxonomy, as well as empirical research directions in the IC domain of accounting and management. This article is expected to contribute in expanding IC development discourse in the eastern countries, especially Indonesia