This study questions the coupling of “intellectual” with “capital” and the assumption that such a coupling legitimises measurement. It suggests this coupling presents intellectual capital as an uncontested construction that attracts a broad audience. However, this study lays bare intellectual capital by revealing its contestability and multiple meanings using rational and non-rational management perspectives as examples. Such contestability can be seen both as a strength and weakness in making intellectual capital a meaningful or meaningless construction. Using a metalectic framework, a process is presented that exposes a variety of attitudes of mind so that the integration of rational and non-rational management perspectives becomes a possibility. Using this framework, intellectual labour is captured operating
within an eco-work system, which relies on the human attributes of independency
and interdependency working simultaneously. It suggests that intellectual capital can
only indicate a direction when imagination, creativity and learning are at work. The
intention is not to provide yet another management model that will control or change
people’s behaviours. This paper simply presents an alternative thinking process that
accommodates a variety of attitudes of mind and argues that such a process is more
appropriate than what is currently on offer if intellectual capital is to become more
meaningful
