Abstract
The purpose of this paper is to clarify the mutual impact of intangibles on each other
through a literature review. The results of the research presented that organizational
capital is built to align strategy. And we proposed that there is a strategic type of
organizational capital that has the property of influencing human capital and
information capital. We also presented a stock type of organizational capital in which
human capital belonging to employees influences the accumulation to organizational
capital through the medium of social capital.