Intellectual Capital and the Value Creation: We Achieved One of the Main Goal or Not?

The goal of this research, translated into paper, is to research whether there are relationships between intellectual capital, on the one hand, and value creation, on the other. The first should be a cause of the second. From research selected between the 2 topics, together, it appears that these relationships were little or nothing evidenced in the literature review carried out. These are mere exercises that are based on a stamp that has a high statistical, econometric content (especially in the domain of Partial Least Squares – PLS), which prove to be unsuitable for practical application. It would be expected that, given that the intellectual capital is the main basis for creating value, more practical examples would be obtained. All the more so as this relationship is often referred to. In addition to the scarcity of relevant literature that is confined to these 2 topics only, it appears that the work capable of explaining value creation appears to be very limited, and even unintelligible, whether for academic scholars, researchers specializing in the area, or above all, laypeople (for whom supposedly it should be of maximum use, from the point of view of application). The literature review in these 2 areas needs much further development focused on its real usefulness, to apply in practice. In any case, in this domain, we can see a source for future developments, guided by more consistent and useful criteria in the practice of real business life.