Intellectual Capital and Human Capital, State of art and Proposal of Framework.

So precious, the Intellectual Capital (IC) is considered as the financial performance, the economic wealth, or the most valuable resource that increases the survival of the organization. At the time of the knowledge economy, an accurate conception, a common taxonomy and frameworks systems are being of great productivity for the knowledge intensive organizations due to the lack of the consensus on a shared comprehension and a conception, and the research and the practice are still situated in their beginnings at the theoretical level. In order to understand this multidisciplinary and interdisciplinary area, this paper is intended as a state of art for the IC and as a framework for the Human Capital (HC), the predominant component of the IC, the smart component, the source of all knowledge of which a large part is still tacit, fragile (i.e., does not belong to the organization) and not easy to capitalize. This paper present an introduction showing how Knowledge Management (KM) is still an emergent and a topical area which continues to receive interest both from academic scientists and professionals, but also showing how IC is so important for the organizations in the new economy. Then, it provide a state of art for the IC exposing its definitions, the various models of its taxonomy, the definitions of the most important of its components (i.e. HC, social capital, organizational capital and relational capital) and the different frameworks developed for the IC or for one of its components. Then before presenting our framework for HC, the paper propose a common taxonomy for IC taking into account the importance of the source of knowledge (i.e. human resource) and exposing the category of HC that interest us in our framework. Finally, we give a conclusion and our future works. [ABSTRACT FROM AUTHOR]