Purpose – This paper aims to examine five key strategic management concepts: industrial organisation (I/O), resource‐based view (RBV), knowledge‐based view (KBV), balanced scorecard (BSC) and intellectual capital (IC) within the non‐profit context and to determine which is most...

Purpose – The starting‐point of this paper is the observation that, while intellectual capital (IC) management seems to be a potential approach for non‐profit elderly care organizations, there is a lack of empirical evidence on how it could actually be applied. This paper aims to add to...

Purpose – This explorative research aims at examining the relationship between human capital and structural capital in Italian NPOs, focusing on senior managers. Design/methodology/approach – Administration of a semi‐structured interview to 122 senior managers of the same number of Italian...

Purpose – This paper aims to discuss the role of intangible assets in higher education and research institutions and to present a measurement framework, along with an illustrative application. Design/methodology/approach – A review of existing theories and practical experiences is undertaken...

Purpose – The purpose of this study is to examine the amount and the nature of the voluntary intellectual capital (IC) disclosure of UK universities, the relation between performance and amount of IC disclosed; and the opinion of UK universities on a mandatory disclosure of IC....

Purpose – The purpose of this paper is to explain how intellectual capital (IC) is enacted and used in non‐profit symphony orchestras from an organisational behaviour perspective. Design/methodology/approach – The paper is a nine‐month case study on two community‐based non‐profit...