In recent years the intellectual capital literature has exhibited relatively few new theoretical
contributions, in contrast to the flurry of such work in the period 1996–2003. The purpose of
the present paper is to revisit a number of the major theoretical contributions to the
intellectual capital field in order to identify where any renewal of theoretical endeavour might
be targeted. The greater part of the existing theoretical corpus is found to have a normative
quality, something particularly evident in policy-oriented contributions on accounting for …