Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological...

With ongoing globalisation, organisations are increasingly confronted with worldwide competition. In order to build and sustain their competitive advantage, the knowledge and expertise of an organisation’s staff needs to be seen as a critical strategic resource. This paper presents a general...

Purpose – The paper aims to identify and discuss barriers and facilitators to four processes implied in knowledge management (KM; acquisition, creation, sharing, and transfer). Technological, socio‐organizational, and individual barriers and facilitators are considered....

Purpose – This paper aims to contribute to defining the concepts of boundary spanner, gatekeeper and knowledge broker. Design/methodology/approach – A review of the literature covering more than 100 sources. Findings – A review of past research leads to proposing a set of new definitions...

Purpose The purpose of this paper is to assess the role of artifacts in the knowledge management field in the past 18 years (1997-2015) and to identify directions for future research. Design/methodology/approach The authors conducted a systematic literature review of 101 articles published in...

Purpose The paper aims to clearly differentiate knowledge sharing (KS) and knowledge transfer (KT) besides exemplifying their interconnections to minimize the current confusions in the knowledge management (KM) literature. Design/methodology/approach An extensive literature review method was...

The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far‐reaching debate. Two related issues have informed this debate. It is possible to identify these issues as exemplifying financial reporting and...