Journal of Intellectual Capital: Volume 4 Issue 2

The collapse of Enron and the role of intellectual capital

Jay Chatzkel

The collapse of Enron was almost entirely unexpected and shockingly rapid. While the major cause of this and other mega meltdowns has been determined to be financial manipulation…

Australia: an under performing knowledge nation?

Jack Wood

Understanding the concept of a knowledge‐based economy; having a vision to make a new knowledge economy competitive; and creating and implementing a strategy to achieve that…

IC measurement and reporting: establishing a practice in SA mining

Kurt A. April, Paul Bosma, Dave A. Deglon

This paper presents findings from an investigation of intellectual capital measurement, reporting and management in the South African mining industry. The research methodology…

Measurement and reporting of knowledge‐based assets

Waymond Rodgers

This article provides a framework of classifying and valuing knowledge‐based assets for possible future presentation along with the historical‐cost basis financial statements…

Valuing intellectual capital using game theory

Stephen Chen

Although many schemes for valuing intellectual capital have been suggested in recent years, existing methods are difficult to link to stock market valuations and to business…

Identifying and managing IC: a new classification

Philippe J.C. Leliaert, Wim Candries, Rob Tilmans

The importance of financial assets in the determination of a company's market value is decreasing fast and it is equally recognised that non‐financial (or intangible) assets are…

Intellectual capital and firm performance of US multinational firms: A study of the resource‐based and stakeholder views

Ahmed Riahi‐Belkaoui

The resource‐based view of the firm maintains that firms achieve a sustainable comparative advantage and earn superior profits by owning or controlling tangible as well as…

The nature and role of IC: Rethinking the process of value creation and sustained enterprise growth

P.N. Rastogi

Current formulations of the concept of intellectual capital (IC) are seen as flawed. They equate IC with intangible assets and intellectual property, or, with knowledge management…

The measurement of intangible assets in public sector using scaling techniques

Carlos Serrano Cinca, Cecilio Mar Molinero, Alexandre Bossi Queiroz

This paper discusses the identification and measurement of intangible assets in the public sector. A discussion of intellectual capital theory identifies and classifies a number…