1. Background The background to this special issue was the 2003 PMA Intellectual Capital Symposium, which was held at Cranfield School of Management, UK, between 31 September and 2 October 2003. The Performance Measurement Association (PMA) is a global network for those interested in the theory...

Today, many organizations recognize the importance of intellectual capital as a principal driver of firm performance and a core differentiator. The aim of this e-book was to bring together the approaches of the different management consulting firms and to make their differences explicit...

Intangible assets have become important factors of value creation in today's knowledge economy. However, individually they are often commodities and only create value in combination with other production factors. Therefore, in order to manage for performance and value, companies and their...