This paper analyses the approaches of intellectual capital in enterprises and universities. It aims to the conceptualization, classification, and measurement of intellectual capital, and then it compares both approaches. The research is supported by the theories of Fazlagic [15], Alama [1], Molina [19], Sanchez, Elena and Castrillo [26], Paździor and Paździor [23] and Bratianu [7]. The study is done through bibliometrics, using a kind of descriptive, documentary research; with a non-experimental, and transversal design. The population is finite and represented by papers, conference proceedings, and thesis published between 2005-2014. To collect the primary data was used the direct observation technique, through concept analysis. We conclude, based on the results, generally, enterprises use the paradigm of fixed capital, focus on relational capital, while in universities the paradigms changed to the dynamic, Newtonian, integrating and transformational intellectual capital, based on human capital. Additionally, that as much as in the universities as in the enterprises the intellectual capital improved the performance of the organization, thus, the revision of the literature states that the results generated by the effective management of the intellectual capital are sustained in the time because of its immaterial nature. Moreover, in the enterprises, the predominant components correspond to the relational capital such as clients, suppliers, strategic alliances and the company reputation in front of the clients, which are essential for the generation of knowledge and the development of innovation.