Purpose – The purpose of this brief introductory editorial is to introduce the background and rationale to the special issue, “Intellectual capital: becoming critical”. This is based on a selection of papers presented at the 1st Intellectual Capital (IC) Stream at the 4th International...

Purpose – To trace the rationale, features, development and application of the Balanced Scorecard (BSC) over the past ten years, to provide a critical review of its key problematic effects, and to suggest a future direction. Design/methodology/approach – The shift from the industrial to the...

The paper proposes an approach through which incumbent enterprises can rejuvenate the value of their IC through “real time” co‐option of customer competence. In contrast to extant research evidence, the integration of customer competence is viewed not only as a means to renew the overall...

Purpose – How does one speak of knowledge as an asset when it is non‐rivalrous and ephemeral? The purpose of this paper is to frame “knowledge management” (KM) as significantly more than asset management; instead of binding it to rational decision making, it is grounded in managers'...

Purpose – To question the coupling of “intellectual” with “capital” and the assumption that such a coupling legitimises measurement. Design/methodology/approach – The contestability and multiple meanings of intellectual capital are revealed using rational and non‐rational...

Purpose – The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. Design/methodology/approach – The paper begins by examining the definitions of intellectual...

Purpose – The purpose of this paper, drawing mainly on insights from Foucault and Wittgenstein, is to conceptualise intellectual capital (IC) in very generalist terms as both language game and power in order to initiate a critical understanding of IC. Design/methodology approach – IC is...

Purpose – To analyse common metaphors used in the intellectual capital (IC) and knowledge management literatures to conceptualise knowledge, in order to study the nature of the intellectual capital concept. Design/methodology/approach – A textual analysis methodology is used to analyse texts...

Purpose – Following Marx and Engels' identification of the “essential condition of capital”, the purpose of this paper is to begin an initial critical exploration of the essential condition of intellectual capital, particularly the ownership rights of labour. Design/methodology/approach...