Abstract: This conceptual review study is based on observation of various researches at different periods of intellectual capital, where intellectual capital is seen as a primeary methode to raise researchers’ comprehension in order to improve the understanding and knowledge of intellectual capital. Over the two past decade’s intellectual capital of organizations has become a large and vital body of theoretical and empirical researches with a multidisciplinary term in organizational management. One of the most important ways to understand the role of intellectual capital in firms and particularly in intellectual capital studies, is to know its philosophy. This is because disclosure of research philosophy is a crucial part of research methodology in order to study in an effective and appropriate manner. Whenever, there are numerous philosophies both scholars and researchers can reference them for study and research in different area of study. However, the contemporary literature of intellectual capital remains scant on the assimilation of its philosophy. Thus, this study intends to fill an existing gap through comparing the aspects of IC which philosophically deal with holistics. This study also provides a separate, comprehensive explanation of intellectual capital components of holism philosophy. Methodology of this review study is based on content analysis of some articles that have been focused on philosophy of intellectual capital over the past two decades. This study was conducted on “Holism” as a philosophy of intellectual capital which is one of the pioneer ideas to focus on philosophy of intellectual capital. The contribution of this study was the presentation of an overview “Holism” as an appropriate approach of intellectual capital philosophy. Actually, the contribution of this study is the introduction of “Holism” or “Holistic” as an appropriate approach of intellectual captal philosophy.