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• W3124857817 abstract "Purpose Following Marx and Engels' identification of the “essential condition of capital”, the purpose of this paper is to begin an initial critical exploration of the essential condition of intellectual capital, particularly the ownership rights of labour. Design/methodology/approach Adopting a critically modernist stance on unitarist HR and OB discourse, and contextualised within a background on the stock option phenomenon and recent accounting regulation, the paper argues that the fundamental nature of the capital‐labour relation continues resiliently into the IC labour (intellectual capital‐labour) relation. Findings There is strong evidence that broad‐based employee stock options (ESOPs) have become institutionalised in certain firms and sectors – but the future of such schemes is very uncertain (post 2005 accounting regulation). Overly unitarist HR/OB arguments are challenged here with empirical evidence on capital's more latently strategic purposes such as conserving cash, reducing reported accounting expense in order to boost reported earnings, deferring taxes, and attracting, retaining and exploiting key elements of labour. Research limitations/implications Research supports the positive benefits of broad‐based employee stock ownership schemes. Further research on the benefits of such schemes and the reasons why they are or are not implemented is now required. Practical implications From the perspective of labour, nothing appears to have really changed (yet) in terms of the essential condition of intellectual capital. Originality/value This paper explicitly raises the issue of the ownership rights of labour to intellectual capital." @default.
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• W3124857817 date "2006-01-01" @default.
• W3124857817 modified "2023-09-23" @default.
• W3124857817 title "On the “essential condition” of intellectual capital: labour!" @default.
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• W3124857817 doi "https://doi.org/10.1108/14691930610639804" @default.
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