Purpose – This paper has the ambition to enrich the extant research about the interplay between measuring intellectual capital (IC) and managing IC or, more precisely, about the production and consumption of IC measurements in practice. Stemming from these considerations, the purpose of this...

The recent commitment to an evaluation of the quality of research fostered by the ANVUR - Agenzia Nazionale di Valutazione del sistema Universitario e della Ricerca - National Agency for the Evaluation of University and Research (VQR 2004-2010) raised a number of questions about what is...

Purpose – The aim of this study is to reflect on how the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities of its value. Design/methodology/approach – This study is based on a case study (“Ankon”) developed...

The relationship between ERP systems and MAS is a relevant topic for accounting scholars. This relationship has often been studied by observing the influence of the implementation of ERP systems on MAS in terms of its impact on accounting tools, available information or the accountant’s role....