The rapid and well‐known evolution – considered by many observers to be revolutionary – from industrial society to knowledge society, defined by the importance of knowledge creation processes, is showing the relevance of the social capital of organizations. This study seeks to contribute...

Purpose – The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such organizations' most valuable assets. Financial reports need to be supported by intangible performance metrics,...

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...

Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...

Covers -- Strategic and Editorial advisory boards -- Guest editorial -- Developing trust through stewardship -- The influence of integrated reporting and internationalisation on intellectual capital disclosures -- Improving integrated reporting -- An intellectual capital ontology in an...

A relationship between board/management “involvement” and “awareness” with organizational mission and their link to “employee commitment” and “organizational performance” was modeled by drawing on previous research. The model was tested with data from 339 large Canadian and US...

Purpose – The paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital. Design/methodology/approach – Case studies of wireless technology companies based in Canada are adopted to examine...

Purpose – The purpose of this paper is to look at how the papers of the Special Issue provide a perspective for the current state of the field of intellectual capital and a departure point for further research explorations. Design/methodology/approach – The paper discusses the other papers...