Purpose – This paper aims at proposing a performance measurement system (PMS) for academic entrepreneurship. Design/methodology/approach – The PMS has been developed through action research carried out within an Italian higher education and research centre on the basis of the literature...

Purpose – The traditional service market is composed of customers and service providers, interacting within a given structure and following market‐specific rules. These basic attributes are obvious and persistent. The fragile entity, which is essential for normally operating and...

Purpose – The purpose of this paper is to discover and structurally represent the overall possibilities and limitations of quality phenomenon in national health-care sector. The authors consider this domain as a whole and also deal with cross-sector relations, which are usually simplified or...

The business world has enthusiastically adopted the idea that knowledge has become the most strategic of corporate assets, the principal basis for competitive advantage. This enthusiasm has not, however, been matched by an understanding of how to operationalize knowledge. It seems we argue that...

The purpose of this paper is to review the research into the relationship between human resource management (HRM) and business performance. The paper examines the change of the HR function into HRM taking on its current strategic role. Recent work on the links between HRM and business...

The accountancy profession’s long association with measurement and reporting has ensured that it has made a substantial contribution to the evolving intellectual capital field. While many of the motivations shaping the accounting for intellectual capital project are of a practical nature, the...

Intellectual capital is an important value driver in today’s organizations. Traditional financial statements do not provide the relevant information for managers or investors to understand how their resources – many of which are intangible – create value in the future. Intellectual capital...

In the knowledge economy, the value of corporations, organizations and individuals is directly related to their knowledge and intellectual capital. This does not only apply to organizations in the private or public sector but also to entire nations. If intangibles and intellectual capital are...

Taking into account the transformation in economic reality towards a knowledge economy it seems logical that we treat IC as a resource, equal to that land, physical assets, and financial capital. This means that it is not anymore treated as a cost but as an investment. In order for the new...