INTELLECTUAL CAPITAL - PROBLEM OF THE INTERPRETATION OF KEY ISSUES (Kapital intelektualny - problem interpretacji kluczowych terminów)

This article presents the concepts of intellectual capital and the problem of its definition of terms derived by different authors. Intellectual capital is examined in the context of its components, and their classification. A multitude of definitions of intellectual capital and the presentation of its elements (components) tends to seek a consensus and an acceptable interpretation. The article refers to the definition of intellectual capital by different authors, indicating the common issues, but also some differences in its definition, thus finding a consensus in the interpretation and understanding of the term. The article also referred to the certain difficulties associated with measurement of intellectual capital, which is closely linked to its earlier interpretation and classification.