ABSTRACT
The factors that create competitive advantage and performance superiority for enterprises have shifted from tangible assets to intangible assets. Therefore, efforts towards developing intangible assets that can be included in the company’s balance sheet are also continuously increasing. Intellectual capital, one of the prominent intangible assets, is often considered as a concept that is composed of relational, structural and human dimensions. On the other hand, business life is characterised by the intensive use of information technology, and the accompanying digitalisation, in the information age that we live in. By the way, information technology and management information systems are considered as a sub-element of the structural dimension of intellectual capital in the literature. In this chapter, in the light of the developments in information technologies, the concept of intellectual capital and the increasing importance of information technologies for intellectual capital are discussed with the paradigms of the digital age.
