Massingham, Rada; Massingham, Peter Rex; Dumay, John - In: Journal of Intellectual Capital 20 (2019) 1, pp. 60-82
Purpose: The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and value creation to help improve integrated reporting (<IR>). Practical, relevant definitions of these historically...</ir>