Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...

This e-book is inspired by our recent review of the IC literature in Guthrie et al. (2012, p. 74) in which we found that the public sector is one of the least addressed areas of IC research. This is surprising considering that the public sector contributes a significant proportion of GDP in most...

Measuring intellectual capital is a growing area of interest in the knowledge management field. Metrics are being developed and applied by some organizations, but there needs to be more research throughout the international community to better define these measures. One limitation of the current...

The purpose of this empirical study is to investigate the three elements of intellectual capital, i.e. human capital, structural capital, and customer capital, and their inter‐relationships within two industry sectors in Malaysia. The study was conducted using a psychometrically validated...

After posing some questions regarding the nature of intellectual capital, the paper explores IC through observing the changes in market dynamics and organizational structure. An IC growth model is discussed which involves visualizing IC, human capital injection, human capital transformation into...

This paper examines the impact of corporate reputation capital on employees' career progression in the case of inter‐organizational transitions. A proprietary database that contains career history data on professionals, managers and executives in the financial services industry is used to test...

On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge creation. After all, it is often claimed that the individual is the “container” of knowledge and therefore, what it means...

The intellectual capital of a nation (or a region of nations) requires the articulation of a system of variables that helps to uncover and manage the invisible wealth of a country. Most importantly, an emphasis on human capital allows for a better understanding of the hidden values, individuals,...

The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles, all human‐related expenditures are...

The burgeoning literature about the knowledge economy has marginalised its most important dimension – people. The development of human capital and its role in the competitive advantage of business is discussed in relation to the changed nature of the employment relationship. In particular...