If organisations are to more effectively identify,measure and managetheir Intellectual Capital, the responsibilities forinitiating andexecuting these tasks will fall upon the managers oforganisations.This study addresses the question 'To what extentdoes organisationaltype and managerial role define managers' perceptionof IntellectualCapital?' Two hypotheses were tested using across-sectional design.Specifically, the research was directed at five typesof senior managers(general manager, finance, human resources,information technologyand marketing) in three broad types of Australianorganisations:business, government and non-profit organisations.This study hastentatively demonstrated that the perceptions thatdifferent types ofAustralian managers hold of Intellectual Capital lackuniformity andthat different types of Australian organisations haveyet to developsuitable policies and strategies that wouldfacilitate its management.
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