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Abstract

Intellectual capital has an inevitable role in the value creation process and represents significant determinant of the firms’ market success. In the contemporary circumstances, firms achieve and sustain their competitive advantages by mobilising and profitably exploiting intellectual resources. Therefore, the aim of this paper is to overview the evolutionary process of intellectual capital through theoretical examinations of different theories. The first notion of intellectual capital is connected with the resource-based view, then the dynamic capabilities and finally, the knowledgebased approach. The paper points toward increased importance of intellectual capital in contemporary circumstances.

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