It is now generally believed, within the current literature, that an academic and practitioner focus on intellectual capital (IC) is important and that the measurement of a company's intangibles provides real business benefits. However, it is essential for researchers in the field of IC to be...

This introductory editorial to the special issue “IC at the crossroads: theory and research” explains the rationale and background to the studies. In addition it outlines reasons why the field of intellectual (IC) capital is at the crossroads. It seems that awareness of the importance of IC...

The paper highlights the importance of visual representations of strategic intent in order to understand how organizational resources – especially intangible assets and intellectual capital – are used to create value. Based on the literature the paper provides a taxonomy of organizational...

Purpose – The purpose of this paper is to describe the results of an empirical study into the critical success factors for implementing an intellectual capital valuation method, the KPMG Value Explorer. Design/methodology/approach – For this study the design approach was used as research...

Purpose – The purpose of this paper is to demonstrate how the ICS intellectual capital methodology was developed starting from the underpinning academic theory. Design/methodology/approach – The approach is founded upon a number of theoretical strands. The basic intellectual capital approach...

Purpose – The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to...

Purpose – The purpose of this paper is to demonstrate the usefulness of data envelopment analysis (DEA) as a consulting and management tool that fulfils the requirements of quantitatively and comprehensively evaluating and benchmarking the efficiency of intellectual capital (IC)....

Purpose – The purpose of this paper is to provide a review of an analytic methodology (knowledge valuation analysis, i.e. KVA), based on complexity and information theory, that is capable of quantifying value creation by corporate intellectual capital. It aims to use a real‐world case to...

Purpose – The purpose of this paper is to report on how IT sector organizations in all five Nordic countries have worked together to start a project on using intellectual capital (IC) reporting to improve strategy formulation in SMEs in the IT sector. The project, called PIP (Putting IC into...

Purpose – The purpose of this paper is to introduce the IC Rating™ approach as a management consulting approach to measure intellectual capital and to report on the implementation and experience in one case study firm. Design/methodology/approach – The paper describes the IC Rating™...