Intangibles and Entrepreneurial Capital

The purpose of this paper is to increase and supplement the existing literature on Entrepreneurial Capital (EC) and to analyze how large Italian companies develop and enhance this intangible element. To this end, the research observes the different definitions of entrepreneurial capital that literature offers and propose a new construct focusing on the positive relationship between EC and Intellectual Capital (IC) This is done through attracting the right potential of human capital and viewing EC as a fundamental component of intellectual capital. Consequently, the works aims to provide an overview on the current level of EC in Italian organisations and how does it affect value creation. This research provides researchers and managers with unique insights into the evolutionary nature of the relationships between distinct entrepreneurial variables and explains how to enhance corporate entrepreneurial and intellectual capital, thus highlighting companies’ abilities to manage their EC in order to create economic value, growth, innovation.