A Framework for Intellectual Capital Management in Industry 4.0 Cases

During the last decade there has been increasing attention paid to intellectual capital (IC) in the management literature (e.g. Guthrie et al., 2004; Hunter et al., 2005; Tan et al., 2008), starting from the assumption that the economic growth of knowledge-based economies is primarily led by intangibles (Lev, 2001). Guthrie et al.'s (2012) review indicates a wide spread of IC research in different organisational types including local government, hospitals, government departments, research organisations, third sector, cultural and heritage organisations, police departments, universities and regional clusters. Despite these contributions, the least popular categories seem to be the public sector and not-for-profit, meaning that there are still research opportunities in these areas (Guthrie et al., 2012). The contribution of current study lies on expanding our understanding on the relationship between IC and Industry 4.0, by implementing a framework of analysis regarding the above – mentioned relationship