Reporting the value of intellectual capital (IC) in the disclosure process for stakeholders has focused largely on the construction of indicators determined by the companies. This paper reports a study conducted with the investment community to determine the information they need to assist them...

Purpose – The purpose of this paper is to provide a strategic framework and tool to measure and value intellectual capital (IC) in regional clusters. Design/methodology/approach – A theoretical cluster strategic framework is presented and cluster fundamentals are discussed for proper model...

Purpose – The purpose of this response is to refute Voelpel et al. 's five proposed explanations about why the Balanced Scorecard fails to support innovation and employee empowerment. Design/methodology/approach – Provides quotes from published articles and books by Kaplan‐Norton that...

Purpose – The paper seeks to provide a consistent theoretical framework to measure national intellectual capital (IC) and also empirical evidence on the core factors which explain countries' IC stocks. Design/methodology/approach – A multidisciplinary theoretical framework is provided to...

Purpose – This paper aims to examine five key strategic management concepts: industrial organisation (I/O), resource‐based view (RBV), knowledge‐based view (KBV), balanced scorecard (BSC) and intellectual capital (IC) within the non‐profit context and to determine which is most...

Purpose – The purpose of this editorial is to introduce the background and rationale to the special issue, “Intellectual capital and non‐profit organizations in the knowledge economy”. It aims at helping in communicating and disseminating relevant recent intellectual capital research...

Purpose – This explorative research aims at examining the relationship between human capital and structural capital in Italian NPOs, focusing on senior managers. Design/methodology/approach – Administration of a semi‐structured interview to 122 senior managers of the same number of Italian...

Purpose – The purpose of this paper is to further the development of strategic thinking, relevant for both academics and practitioners, about a key asset in the knowledge economy: patents. Design/methodology/approach – This paper draws on existing insights on the strategic use of patents,...

Purpose – The purpose of this paper is to shed light on the nature of intellectual capital in small to medium‐sized enterprises (SMEs) and how it is linked to strategy and performance. Design/methodology/approach – Using structural equations, a multivariate model is presented where...

Purpose – The purpose of this paper is to investigate the relationship among intellectual capital (IC), financial capital (FC), firm value (V), and value creation (VC) in different business cycles (BC) for the conduct of strategic management that will maintain stable values and further...