African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4193

Full Length Research Paper

Intellectual capital and technological advances in knowledge society: How are these concepts related?

Hossein Karbasi Yazdi
  • Hossein Karbasi Yazdi
  • Islamic Azad University, South Tehran Branch, Department of Accounting, Tehran, Iran.
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Hassan Chenari
  • Hassan Chenari
  • Islamic Azad University, South Tehran Branch, Department of Accounting, Tehran, Iran.
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  •  Published: 28 October 2013

Abstract

The purpose of this paper is to examine the relationship between technological advances and intellectual capital improvement. Researches show that technological advances and intellectual capital have a strong relationship but this relationship has not been examined systematically. This paper reviews the important theoretical work in both streams of research, highlighting the fundamental similarities and differences. Models of intellectual capital are compared, and the distinction between social human and structural capital and customer capital is examined. The results support the view that technological advances have a positive impact on intellectual capital. Therefore,  technological advances can improve intellectual capital in organizations.

Key words: Human capital, intellectual capital, technological advances.