The relationship between intellectual capital management and firm's performance

After a short analysis on the growing relevance of intangibles for a firm and an examination of the definition of intellectual capital and of the new meaning of performance in the knowledge era, the paper focuses on the relationship between intellectual capital management and the firm’s performance. In particular, it will be examined whether this relation can be demonstrated by numbers and which models are suitable in order to measure it. The papers ends with a survey of how the different IC measurement models consider such a relationship