Purpose – The paper discusses the role of measurement and classification in intellectual capital research. Its purpose is to develop an alternative role for measure. The aim is to explore how measurement may be important even if it does not pretend to accurately represent and underlying...

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are coupled, then measurement is an input rather than an output, and then measurement is not to be evaluated on its reflection...

Purpose – This paper develops a problematisation of research about intellectual capital (IC) with a view to extending the types of questions that can be posed and explanations that can be given about the roles and effects of IC. The aim is to contribute to the debate on how it is possible and...