If organisations are to more effectively identify, measure and manage their Intellectual Capital, the responsibilities for initiating and executing these tasks will fall upon the managers of organisations. This study addresses the question 'To what extent does organisational type and managerial role define managers' perception of Intellectual Capital?' Two hypotheses were tested using a cross-sectional design. Specifically, the research was directed at five types of senior managers (general manager, finance, human resources, information technology and marketing) in three broad types of Australian organisations: business, government and non-profit organisations. This study has tentatively demonstrated that the perceptions that different types of Australian managers hold of Intellectual Capital lack uniformity and that different types of Australian organisations have yet to develop suitable policies and strategies that would facilitate its management.