Today, intellectual capital is widely acknowledged as a principal driver of performance and a core differentiator for both private enterprises and governments. This interest in the topic has caused a flurry of activities across many disciplines from accountants, to HR professionals, to strategists. Where this has raised the profile of intellectual capital, it has also caused significant confusion about what intellectual capital is. What is often not clearly understood is that intellectual capital is a truly multidisciplinary field. This chapter outlines how intellectual capital as a theme has evolved in different academic disciplines and discusses interdisciplinary views on intellectual capital. It also outlines some of the major issues to be addressed as well as some possible avenues of how to take this important field forward.