Intellectual capital is what allows building the long term strategies of companies because it represents the intangible assets of an organization that allows generating differentiated added value in a market.
Assessing Intellectual Capital (IC) without diagnosing its nature always turns out to be a fallacious path. The unicist approach to IC building structures the concept of IC in order to define its nature and catalyze its development.
Intellectual capital is defined as the capital that is based on differential knowledge which can be materialized in human capital and objects.
This work presents the unicist ontology of Intellectual Capital as the integration of: Objects, Human Capital, Credibility and Innovation.
In this sense, human capital is represented by the individuals’ capacity to improve efficacy, synergy and the return of investment to a point where the strategic goals, the mission and the vision of the company are achieved or fulfilled