The intellectual capital of a nation (or a region of nations) requires the articulation of a system of variables that helps to uncover and manage the invisible wealth of a country. Most importantly, an emphasis on human capital allows for a better understanding of the hidden values, individuals,...

The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles, all human‐related expenditures are...

The burgeoning literature about the knowledge economy has marginalised its most important dimension – people. The development of human capital and its role in the competitive advantage of business is discussed in relation to the changed nature of the employment relationship. In particular...

In knowledge economy, companies and organizations build sustainable competitive advantages not only relying on their internal intellectual capital but also on the intellectual capital of other companies, organizations and institutions and specifically on those of the cluster, microcluster or...

This paper aims to extend the understanding of human and structural capital as key components of intellectual capital by refining their definitions and outlining their relationships. It argues that psychology and sociology can further develop the understanding of intellectual capital despite...

With the development of computerization and networking capabilities, there is a significantly enhanced opportunity for sharing information and knowledge world‐wide. For an organization to survive in these turbulent times, there is a great need for its continuous renewal through the...

Purpose – This study aims to examine what kind of role social capital plays in the relationship between human capital and career outcomes, with a particular focus on testing the mediation and moderation models. Design/methodology/approach – Using data compiled from 111 employees at three...

Purpose – The paper aims to discuss how to integrate the Balanced Scorecard (BSC) with intellectual capital (IC); and handle the issues of creation, formation, measurement, reporting and even management of strategic intellectual capital (SIC). Design/methodology/approach – The paper adopts a...

Purpose – For many authors, the difference between the market value of companies' shares and their book value is the consequence of intellectual capital (IC). To test this, this paper suggests a methodology to study the relationship between IC indicators and the market‐to‐book ratio (MBR)....

Purpose – The purpose of this article is to review current literature on intellectual capital and its second‐tier sub‐components with a view to developing an improved research framework and a foundation for measures. Design/methodology/approach – Refereed journal articles were selected...