This paper examines alternative Intellectual Capital (IC) investment policies in a dynamically complex system in order to explain differences in firm performance. The analysis is supported through the use of a System Dynamics (SD) simulation model. This paper is based on the hypothesis that in...

The purpose of this study is to investigate the level and quality of intellectual capital information communicated through social and sustainability report for a sample of 37 Italian listed company over two years (2005 and 2006). The study use the resource based theory to explain the...

The role of performance management (PM) systems has become crucial for steering small-medium enterprises (SMEs) to successfully compete during the ongoing critical economic transition. To improve decision-maker strategic learning processes, traditional PM frameworks need to be combined with...

This study aimed to evaluate the applicability of the current intellectual capital (IC) measurement approaches for further performance analysis. This study was a part of the project sponsored by Department of Industrial Work in Thailand on sustaining organisational learning. Given the trends in...

Under a highly competitive market and a dynamic industrial environment, how to evaluate and enhance an integrated circuit (IC) design company’s good performance is important. This paper develops a two-stage data envelopment analysis (DEA) combined intellectual capital theory through financial...

Firms, which have recognised the significance of Intellectual Capital as the key resource of modern business, aim at developing ways to manage and also measure this key resource in order to relate their Intellectual Capital performance and bottom line results. But it has become obvious that the...

Capabilities and their underlying knowledge assets represent a major competitive resource for knowledge-intensive organisations such as e-businesses. The research presented in this paper utilises a series of case studies to identify the key knowledge assets for e-businesses. The paper suggests...

This paper provides an interdisciplinary perspective on the evolution of organizational performance management (PM) systems that transcends the limited perspectives currently found within certain academic disciplines. It looks for the presence of convergent evolution in those management systems....

Both internal and external users of financial statements use ratio analysis as a main tool in decision-making processes. Great numbers of financial ratios are based on 'ideal' balance sheet structure. Thus, growing companies with great proportion of unrecorded intellectual capital raises this...

Intellectual assets are strategic resources that libraries can use to add value to services, but their intangible attributes make them hard to evaluate. An exploratory case study used document analysis, interviews and a questionnaire to develop and test indicators of intellectual assets and...