Journal of Intellectual Capital: Volume 5 Issue 2

Intellectual capital at the crossroads: managing, measuring, and reporting of IC

Bernard Marr, Jay Chatzkel

This introductory editorial to the special issue “IC at the crossroads: theory and research” explains the rationale and background to the studies. In addition it outlines reasons…

IC valuation and measurement: classifying the state of the art

Daniel Andriessen

The intellectual capital (IC) community has entered a phase of consolidation. This article contributes to this consolidation process by clarifying existing motives (why) and…

Mathematics and modern business management

S. Pike, G. Roos

This paper recognises the move towards making the disclosure of data concerning intangible resources a requirement. It sets down requirements for intellectual capital measurement…

Measuring and intervening: how do we theorise intellectual capital management?

Jan Mouritsen

Measurement of intellectual capital is important, but not only for descriptive purposes. It is important because it enables intervention. If intervention and measurement are…

Shaken, not stirred: Defining and connecting indicators for the measurement and valuation of intangibles

Karin Grasenick, Jonathan Low

The necessity and importance of measuring intangibles has become increasingly accepted in the business, financial and academic communities as a means for a better understanding of…

Using content analysis as a research method to inquire into intellectual capital reporting

J. Guthrie, R. Petty, K. Yongvanich, F. Ricceri

Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they…

Theory and method on intellectual capital creation: Addressing communicative action through relative methodics

David O'Donnell

Intellectual capital is a diverse and multidisciplinary field where there is much scope for interdisciplinary research. Such interdisciplinarity demands that we first transcend…

The dynamics of value creation: mapping your intellectual performance drivers

Bernard Marr, Giovanni Schiuma, Andy Neely

The paper highlights the importance of visual representations of strategic intent in order to understand how organizational resources – especially intangible assets and…

Managerial knowledge to organisational capability: new e‐commerce businesses

Anjali Bakhru

The knowledge and skills of individuals are widely considered to represent an important component of a firm's intellectual capital. The value of individuals’ knowledge is also…

Moving through the crossroads

Jay Chatzkel

The field of intellectual capital is at a crossroads. To move through the crossroads and to the next stage both practitioners and academics must substantially demonstrate the…