ABSTRACT
The purpose of the intellectual capital management process (ICMP) is to increase the value creation of the organisation. This process becomes more appropriate as the organisation's dependence on intellectual capital (IC) resources increases. The ICMP provides a fuller picture of the organisation, taking into account as it does all the resources that the organisation has at its disposal and how these interact with each other to create value. The theoretical roots of the ICMP lie in a synthesis of several theories, including finance theory, strategy, epistemology, axiology, measurement theory, behavioural science, system theory and several schools of economic thought. To identify and structure the resources to which the organisation has access is not an easy task, but both the process of identification and the resulting RDT are useful in their own right in addition to being an essential first step in the ICMP.
