Purpose – The purpose of this paper is to point out whether Italian cultural organizations recognize, measure and manage intellectual capital (IC). Design/methodology/approach – An empirical research on the subject of (IC) in cultural organizations has been carried out. Interviews have been...

Purpose – The purpose of this paper is to investigate the content, frequency and quality of intellectual capital voluntary disclosure (ICVD) and the changes that took place over two years (2005 and 2006) in a sample of 37 sustainability reports published by Italian listed companies....

Purpose – The aim of this paper is to contribute to understanding how measuring intellectual capital (IC) can favor IC mobilization, examining the role of actors who design and implement the system in influencing managers’ IC learning processes and their take up of IC management practices....

Purpose – This article sets out to investigate the relationship between performance management systems (PMSs) and knowledge in public universities. In particular, this paper intends to verify how different choices related to PMS affect the nature of knowledge, in terms of the well‐known...

Purpose The purpose of this paper is to investigate the relationship between intellectual capital (IC), measured in terms of the market to book (MTB) ratio, and potential key determinants of IC value such as intangible assets (IA) and a range of other factors. Design/methodology/approach The...

Purpose – The purpose of this paper is to analyse intellectual capital (IC) in SMEs. In particular two research questions are posed: how SMEs acquire or develop knowledge and intangible resources; and how they manage and exploit IC. Design/methodology/approach – An in-depth case study of an...

Purpose Universities are proper knowledge institutions, since knowledge represents both the input and the output of their activities. Several guidelines have been issued by the European Union and national governments for the promotion of intellectual capital (IC) disclosure by universities. The...