Purpose – The aim of this paper is to draw a conceptual bridge between the intellectual capital (IC) and corporate sustainability (CS) literature to investigate how firms mobilise their IC in order to implement sustainable development into their business practices. Design/methodology/approach...

Purpose – The aim of this paper is to help to address the need for empirical investigations on intellectual capital and intellectual liabilities “in action” and their consequences in terms of value creation and value destruction. In light of this consideration, this study aims to...

Purpose – The purpose of this paper is to use the critical approach to management research (Alvesson and Deetz), to examine intellectual capital (IC) with the twin perspectives of from inside the classroom and as a bottom‐up approach, and, in the process, develop a micro IC model of...

Purpose – The purpose of this paper is to reflect on 21 years of IC theory and practice as input into discussing the origins of IC, its multiple perspectives and where it is heading. Design/methodology/approach – This article is based on the author's reflections of the past and vision for...

Purpose – The purpose of this paper is to review and critique the current status of content analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to determine if CA has a continued role to play in developing new intellectual capital (IC) knowledge....

Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is...

Purpose – The purpose of this paper is to respond to calls to research recognising impediments to innovation practice. The paper argues that decision-making preferences by risk-averse managers are a key impediment to the organisational support required for the commercialisation of new ideas,...

Purpose – The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of the IC literature by Guthrie et al . (2012, p. 74), who found that the public sector is one of the least...

Purpose – The purpose of this paper is to present an overview of the articles presented in this special issue. The Special Issue is inspired by our recent review of the intellectual capital (IC) literature in Guthrie et al . (2012, p. 74), in which the authors found that the public sector is...

Purpose The purpose of this paper is to shed light on improving value creation from intellectual capital (IC) through reducing causal ambiguity and finding effective IC interventions. Design/methodology/approach First, several guiding rules demonstrating the contribution of system dynamics (SD)...