Purpose Over the last three decades, the role of intellectual capital (IC) in ensuring an organization’s competitiveness has increased significantly. The purpose of this paper is to analyse and evaluate the evolution of the concept of (IC) by showing its transformation from resource to...

Measuring intellectual capital is a growing area of interest in the knowledge management field. Metrics are being developed and applied by some organizations, but there needs to be more research throughout the international community to better define these measures. One limitation of the current...

Purpose – The purpose of this paper is to discuss whether the mechanisms used to measure and manage intangibles in companies can be applied to universities and other research institutions. Design/methodology/approach – The characteristics of the issues is addressed by companies in relation...

The rise of the “new economy”, one principally driven by information and knowledge, international competitiveness and changing patterns of interpersonal activities is attributed to the increased prominence of intellectual capital (IC) as a management and research topic. There is indeed much...

Purpose – The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies. Design/methodology/approach – The paper applies the Danish...

The aim of this study was to investigate whether the performance of a company’s intellectual capital can explain organisational performance. The dimensions of a company’s performance are (1) profitability, (2) productivity and (3) market valuation. Data were obtained from a sample of 65...

It is commonly acknowledged that “what gets measured gets done”. There is some debate on how to include human capital on the balance sheet, but it is arguably more important that investors become aware of how human capital contributes to the success of a business. This is an exploratory...

Purpose – The aim is to present a practical implementation of corporate social responsibility (CSR) in a large Spanish IT systems developer, and to link it to competitive advantage in firms based on innovation. Design/methodology/approach – This briefing is prepared by an independent writer...

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and...

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments...