Purpose – The purpose of this paper is to examine the reasons for and outcomes of the rhetoric of disclosures of human capital (HC) management practices and to discuss how disclosures could be changed to be more meaningful and appropriate in practice. Thus, the research question of interest to...

Purpose – This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's “colonizing” model of organisational change to understand the catalyst for change, being an ageing...

Purpose – The purpose of this paper is to examine an alternative way by which firms can disclose their intellectual capital to external stakeholders who have an influence on their share price. Design/methodology/approach – The paper shows that, by applying the empirical “event studies”...

Purpose – The purpose of this paper is to investigate intellectual capital (IC) measurement critically so that the dynamics of intangible value creation can be better understood and to provide insights into how IC is constructed rather than what IC is. Design/methodology/approach – This...

Purpose – The purpose of this paper is to discuss the use of a critical research perspective in the development of research in the field of intellectual capital (IC) practice. Design/methodology/approach – The paper initiates a reflective discourse about the relevance of contemporary...

Purpose – The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market‐to‐book ratios as a representation of IC and that disclosing IC leads to greater...

Purpose – The first aim of this paper is to present the methods developed by one of the co‐authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The...

Purpose – The purpose of this paper is to provide a reflective discourse about a particular interventionist research project utilising a critical framework. Design/methodology/approach – The paper uses Alvesson and Deetz's tasks of critical research to analyse the application of...