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This paper compares balanced scorecard and intellectual capital and finds important differences between their theoretical underpinnings, which suggest that the breath of indicators will work differently in organisations.

Analysing texts about balanced scorecard and intellectual capital, the paper discusses not the obvious similarities – that they are both integrated performance management systems – but four more aspects: strategy, organisation, management, and indicators. Comparing these four dimensions the paper discusses the differences arising from the very different theories of strategy that they presuppose: competitive advantage versus competency strategy.

The paper suggests that the very different notions of strategy that underpin the balanced scorecard and the intellectual capital approach make such comprehensive performance management systems behave in very different ways – the difference between a tightly coupled and a loosely coupled system accounts for this.

The main limitation is that the paper is primarily a literature study and therefore it is not certain that in practical situations companies will necessarily adopt the theoretical perspectives mobilised behind balance scorecard and intellectual capital.

The usefulness of that paper is that practitioners may understand the breath of implications of a shift in strategic focus and realise the various organisational conditions that can help mobilise the use of indicators in different ways.

The paper's analysis shows how the two models assume how indicators work in an organisational systems and concludes that the differences are significant and that therefore there are considerable differences in how a system of indicators may work in the context of balanced scorecard compared with the context of intellectual capital.

The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the intellectual capital (IC) discourse. This paper discusses the disclosure of IC information, and in particularly human capital information, in an Australian public sector organisation's annual reports. It contrasts and compares the case study organisation's internal IC management issues and practices with its external IC reporting practices. The empirical analysis demonstrates inconsistency between the organisation's internal IC management issues and practices and its external IC reporting practices. It shows that strategically important information about the organisation's management challenges, knowledge resources, KM activities and IC indicators was not disclosed to external stakeholders in the organisation's annual reports. The study exemplifies to external stakeholders the significance of the provision of information on IC and, in particular human capital, and highlights to public policy makers the relevance of extending existing reporting policies to incorporate disclosure requirements for organisations to include information on IC in annual reports.

The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It contributes to the discourse on fourth-stage intellectual capital (IC) research. Conclusions drawn from the analysis of the empirical material are expected to focus further research on fourth-stage IC and to improve practices of IC disclosure.

A mandatory KBS has been used to govern the Austrian Higher Education Institution sector for more than a decade. In a qualitative longitudinal case study, the authors analyze two series of qualitative interviews and documents in order to reveal functional and dysfunctional effects of the KBS in use.

The conclusions focus on the communicative culture in the implementation process, the way change processes are organized and the value of strategy for orientation, sense making and an effective allocation of resources.

The practical implications are twofold: first, to identify aspects of monetary, utilitarian, social and environmental value dimensions, a concerted effort to embed quantitative data in a discourse on qualitative impact on value would be needed. Second, the authors support a “communicative culture first” rather than a “tool-box first” approach.

Original empirical data have been gathered in a longitudinal study of a valuable and unique case. Retrospectively, a better understanding of the top-down implementation of the KBS and its pitfalls is achieved.

Performance management system (PMS) is a crucial element of strategic human resource practices in any organization. This research aims to provide a concise overview of how bibliometric analysis is employed to assess the influence and significance of cutting-edge technologies in shaping of PMS. This study seeks to identify key trends, emerging technologies and their impact on the evolution of performance management practices, contributing valuable insights for researchers, practitioners and policymakers in this field.

This investigation is carried out utilizing total of eight research questions, which are examined through VOS Viewer and Biblioshiny software. The research offers visual diagrams and tables depicting the data extracted from the Scopus Database.

The study’s results underscore a noticeable increase in research literature pertaining to PMS, indicating a shift from conventional methods to a strategic, technology-driven approach. These findings cover the way for further investigation across various disciplines, offering opportunities to enhance the efficacy and productivity of PMS.

The implementation of new technologies such as Artificial intelligence (AI), machine learning and robotics etc. in PMS have also been analysed to give a sneak peak of the bigger future picture of AI and strategic human resource integration.

To the best of the authors' understanding, this analysis represents the inaugural application of bibliometric techniques to evaluate the advancement of research on Performance Management System (PMS) dating back to 1978, utilizing academic literature sourced from the Scopus database.

The purpose of this research is to examine how the implementation of a balanced scorecard (BSC) affects business outcomes in both information technology (IT) and non-IT sectors.

Partial least squares structural equation modeling (PLS-SEM) was used to test the hypothesis. A random sample was used to collect 170 responses from the IT companies and 166 from non-IT companies by using the questionnaire method. The questionnaire was distributed to the top- and middle-level managers in Bangalore city, and we used SmartPLS software to explore the relationship between our research constructs.

The results of this study indicate that a BSC has a significant and positive impact on organizational performance in IT and non-IT sectors. The main distinction in this study is that all BSC perspectives [learning and growth perspective, internal business process (IBP) perspective, customer perspective (CP) and financial perspective (FP)] have a significant, direct and indirect impact on IT companies. On the other hand, solely three BSC perspectives (IBP perspective, CP and FP) have a significant impact on non-IT companies, while learning and growth perspective has an insignificant impact on the FP.

This study provides a critical theoretical and practical contribution of a BSC on business performance in IT and non-IT industries.

This paper aims to examine the role of intellectual capital (IC) management in an organizational change process. The purpose is to obtain new empirical findings and an enhanced understanding of the role of IC in an organizational change process is obtained.

First, the existing literature on change management and IC management is reviewed. Then, empirical research is carried out in terms of an action research project on IC development processes in three case companies. These processes and their outcomes are evaluated using interviews.

An IC model can be a useful tool for change management as it helps to ensure the alignment of the change content with the strategic goals of the organization.

The study is based on applying the Danish IC management model in Finnish companies. Different results might have been obtained if another IC management model had been used or the companies representing other countries and cultures had been selected.

The paper demonstrates that IC tools can be useful for promoting organizational change processes. However, more important than the specific conceptual model or measurement method chosen seems to be the process of organizational representatives connecting their contextual and idiosyncratic understandings to the model.

This paper makes a contribution to the existing knowledge by reporting and critically evaluating the implementation of dynamic IC management practices. This is a contribution to the existing conceptually oriented literature on the topic. In addition, the analysis of empirical IC management projects applied in a change context has novelty value.

Intellectual capital (IC) management includes various activities that focus on identifying, measuring, controlling and developing the intangible resources of business. As a concept IC management is still theoretical – the managerial problem is that managers do not know the most appropriate approach for them to operationalise IC management. The purpose of this research is to understand the situation in which a suitable approach to IC management is chosen and factors affecting the choice.

Factors that may affect choosing the approach to IC management are suggested in light of the literature. In addition, three cases in which a suitable approach to IC management is chosen in practice are examined. The main research method used in the cases is action research.

The results may provide support when operationalisation of IC management is relevant. The framework presented can be used as a guideline when deciding how to operationalise IC management in one's own organisation. In addition, three examples are given of how IC management can be initiated and why certain choices have been made. Using the framework researchers can improve their models to take better of account various situations.

This paper provides new knowledge about the situation in which a suitable approach to IC management is selected and the factors affecting the choice. The results contribute to the existing discussion on IC management by diminishing the gap between theory and practice.

The paper's aim is to examine processes used to control the management of knowledge resources in small and medium enterprises (SMEs) and to compare the findings with the underlying assumptions and prescriptions of intellectual capital guidelines designed for SMEs.

An in‐depth case study of a successful Australian SME is conducted to identify the means used to control strategizing and the management of knowledge resources.

It was found that informal, intensive dialogue based processes, structured by an overriding management philosophy, governed strategization and the management of knowledge resources. These governance processes were affected by a combination of formal and informal controls and serendipitous outcomes.

The paper examines only one organization and the study can be extended to other SMEs to develop more detailed specific policy recommendations.

Intellectual capital management guidelines developed for SMEs may have little benefit due to assumptions of resource availability and the fundamental importance of formalization of strategy and control, ignoring possible scarcity of resources and the benefits of flexibility and responsiveness afforded by informal controls in SMEs. The research shows that knowledge harvesting is affected through the way knowledge is used rather than what is developed.

The paper empirically examines the management of knowledge resources in an Australian SME and outlines the way formal and informal controls were interwoven in organizational practices to manage knowledge harvesting. It provides a critique of intellectual capital guidelines in SMEs, highlighting a potential mis‐match between practice and key assumptions underlying the guidelines.

This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial statements (Pozen Committee).

The paper takes the form of a literature and policy review of intangible assets and intellectual capital.

Developments in the area of EBR will require to stand the test of practice, policy and research. The paper identifies five areas where recommendations would be welcome. First, the vast diversity in international EBR practice indicates that producers and users struggle with its implantation, suggesting concerns for international harmonisation. Second, the vast diversity in measurement and reporting models also suggests ambiguity about the content of EBR, raising questions as to how EBR techniques might be consolidated. Third, while experimentation with EBR has been increasing in several countries, limited practical insights have been derived from US companies. Fourth, greater visibility needs to be given to EBR, to increase its practical uptake. Fifth, research needs to be focus more on harmonisation. There is a need for further research about the barriers to, and consequences of, harmonisation including analyses of how the diverse frameworks “actually” differ.

This paper informs contemporary debate about EBR and especially the US SEC advisory committee on improvements to financial reporting (Pozen Committee).

This is a study into the contemporary international initiatives and relevant research into EBR, specifically from Europe and Australia.

The starting‐point of this paper is the observation that, while intellectual capital (IC) management seems to be a potential approach for non‐profit elderly care organizations, there is a lack of empirical evidence on how it could actually be applied. This paper aims to add to knowledge of this issue.

This is an exploratory, qualitative case study including three case organizations. The case descriptions and analysis are based on interviews with managers of the case organizations.

The study describes which intangible resources are highlighted in the operations of non‐profit elderly care organizations, the existing practices regarding the management of IC factors and the IC needs of management in these organizations.

The study focuses on Finnish non‐profits. The operations of the third sector may vary across countries.

The elderly care sector is facing big challenges due to the changing age structure in many Western countries and due to the pressure to produce cost‐effective but still high‐quality services. The IC approach seems well‐suited as a managerial framework that can capture the intangible aspects of operations. However, more research and practical application experience are needed at this stage.

IC research on non‐profit organizations is rare and has so far been rather generic and conceptual. The paper makes a contribution by presenting empirical and industry‐specific findings.