In this paper we present some preliminary evidence in support of an emergent base-line structural intellectual capital model. This is based on interviews with the chief executive officers of Irish software companies. The overall Irish software and telecommunications sector has established itself...

Intellectual capital (IC), which has yet to be adequately conceptualised, is viewed here as a complex dynamic process of situated collective knowing that is capable of being leveraged into economic and social value. Knowledge creation and sharing mechanisms are generally perceived to be central...