Purpose – The purpose of this paper is to analyse the transition from measurement to management in relation to intellectual capital (IC). It aims to understand the relationships between measurement of IC and operational activities, strategies and context. Design/methodology/approach – This...

Purpose – The purpose of this paper is to examine intellectual capital research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining IC papers published in specialist IC and important generalist accounting journals from the...

Purpose – The purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility statement (CSRS). Design/methodology/approach – The theoretical paradigm underlying the authors’...

Purpose – The purpose of this paper is to address human capital (HC) evaluation methods in service industries. As suggested by literature some services may be as different from others as they are from products. Thus there is a great need for studies clarifying the distinctions between...

Purpose In scholarly publications, citations play an essential epistemic role in creating and disseminating knowledge. Conversely, the use of problematic citations impedes the growth of knowledge, contaminates the knowledge base and disserves science. This study investigates the presence of...

Purpose The purpose of this paper is to present a case study of how two organisations deal with disclosing non-financial information (NI). This is of interest because the reporting of NI by companies to disclose environmental, social and governance issues to their stakeholders and society is...

Purpose – The intellectual capital (IC) paradigm appears to be stuck at a crossroads of relevance. This paper aims to explore a way forward by examining the power of IC narratives. The prevailing use of narrative as an explanation for the reasons underpinning an organisation's management of IC...

Purpose – Drawing on the concept of intellectual capital (IC) as a complex web of intangible resources, this paper seeks to outline a method for making sense of IC utilising narratives, numbers and visualisations. Design/methodology/approach – The paper details the use of organisational...

Purpose – The purpose of this paper is to examine the reason for, and outcomes of, the New South Wales Land and Property Authority's (Lands) Vision 2013 plan designed to deal with a perceived impending human capital crisis in light of a rapidly ageing workforce. The research questions examined...

Purpose – This paper aims to outline the financial and human cost of bullying in the workplace. The authors investigate how bullying is perpetrated so that management controls to prevent bullying can be put in place, reducing financial and human costs, and the risks posed to organisations by...