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 This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story. Design/methodology/approach We use an analytical framework drawing...

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 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 – 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 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 – 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 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 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...

Purpose – The purpose of this paper is to present a method for a structured literature review (SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights, critical reflections, future research paths and research questions. SLRs are common in scientific...