Abstract

Intellectual capital can be regarded as the hidden value of an organization. The intention of these social capitals
(human, organizational and customer) is to value the intangible asset and reassess the knowledge gaps to improve
the business advantage. Although intangible assets may represent competitive advantage, organizations do not
understand their nature and value. Managers do not know the value of their own intellectual capital. They do not
know if they have the people, resources, or business processes in place to make a success of a new strategy. They
do not understand what know-how, management potential, or creativity they have access to with their employees.
Because they are devoid of such information, they are rightsizing, downsizing, and reengineering in a vacuum
(Davis, 2009, p.17; Collis 1996).This paper is aims to review the Intellectual Capital, IC concept among

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