Andriessen, D. (2005): On the metaphorical nature of intellectual capital: A textual analysis

In diesem Paper verbindet Andriessen Intellektuelles Kapital und Multiple Intelligenzen (Seite 13): “This latter view also seems to be more in line with the idea promoted by many authors (Roos, 1997; Edvinsson and Malone, 1997; Bontis, 2001) that intellectual capital is more than knowledge. Intellectual capital includes human capital, structural capital, and relational capital. We can say that each of these categories of capital result from the intellectual activities of human beings, providing that we do not limit the meaning of the term ‘intellectual’ to left-side-of-the-brain (logical-mathematical) capabilities but instead adopt a wider view and include linguistic, musical, spatial, bodily-kinesthetic, intra-personal and interpersonal intelligences (Gardner, 1993). This leads to the idea that the word ‘intellectual’ refers to the origins of the capital and is not a metaphor and to the, albeit tentative, conclusion that the concept of intellectual capital is based on two (and not three) metaphors: KNOWLEDGE AS A RESOURCE and KNOWLEDGE AS CAPITAL.