摘要：The contemporary approach to the concept of intellectual capital has transformed. The three components (human, relational and organizational capital) are not enough to reflect reality, as the static perspective was replaced by an integrative vision: i ntangible resources, actions and process that contribute to sustainable competitive advantage. However, this theoretical division provides solid ground for explaining the close bond between trust, cultural identity and cooperation, soft concepts, and in tellectual capital in knowledge‑based organizations. Therefore, we consider it is of high interest to identify the nature of the relational and organizational capital, and trust association. Is it first trust and then the two intellectual capital componen ts, or the other way around? Also, we can take one step further and consider the intellectual capital formation process and architectural scheme behind it. This paper aims firstly at offering a theoretical framework for the liaisons between the concepts p reviously mentioned and intellectual capital, underlying specific characteristics for the Romanian educational system, especially for tertiary /higher education. The second objective is to provide new research directions, comparing the findings with situa tions of other cultures, like Japan and USA. The research methodology comprises a thorough literature review of scientific studies and of the 2011 National Romanian Education Law. It focuses on the changes and challenges for the intellectual capital forma tion phase. Also, it involves an empirical investigation of an evaluation of the current intellectual capital formation route. The research instrument is a questionnaire, collecting information for both quantitative and qualitative research purposes. The findings of this paper seek to identify the structure and dynamics of the intellectual capital formation process in the Romanian higher education system. As well, we hope to lead to concrete solutions for improving general dynamics, and acknowledgment of trust, cooperation and cultural aspects as corner stones in education intellectual capital formation area.
