Intellectual capital: tightening the screws
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2022v20n37.9799Keywords:
Abstract work, Concrete work, Intellectual Capital, Karl MarxAbstract
This article of reflection aims to develop and establish, from a comparison with the positions of Karl Marx, the difference between abstract work and concrete work. Abstract work, different from concrete work (tightening screws), is intellectual work, inventive capacity, called intellectual capital by the literature (not yet recognized as intangible by corporations, in general). The comparison allowed establishing and distinguishing the role of intellectual capital in the corporate scenario. The company does not pay this concept of intellectual capital, in addition to not being recognized; that is, it is an incalculable expropriation of abstract work and that companies have fattened up. Our conclusion is for the admission of the concept of intellectual capital that allows an accounting classification based on the principle of substance over form in the balance sheet.
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