Journal of Intellectual Capital: Volume 16 Issue 4

Intellectual capital reporting in a mandatory management report: the case of Germany

Viktoria Goebel

The purpose of this paper is to investigate the relationships of company characteristics to intellectual capital (IC) reporting in a mandatory management report. Based on the…

Intangible-intensive profile of a company: the key to outperforming

Elena Shakina, Angel Barajas

– The purpose of this paper is to reveal and empirically validate a new typology of company strategic profiles regarding intangible resources.

Human resources – strength and weakness in protection of intellectual capital

Heidi Olander, Pia Hurmelinna-Laukkanen, Pia Heilmann

Human resources in knowledge intensive industries create the basis for continuing innovation and subsequent firm performance. At the same time, they pose risks for the…

Negative aspects of counter-knowledge on absorptive capacity and human capital

Juan-Gabriel Cegarra-Navarro, Gabriel Cepeda Carrión, Anthony Wensley

People live and work in a world where they do not have complete knowledge and, as a result, they make use of rumours, beliefs and assumptions about relevant areas of concern. The…

Voluntary reporting of intellectual capital: Comparing the quality of disclosures from New Zealand, Australian and United Kingdom universities

Mary Low, Grant Samkin, Yuanyuan Li

– The purpose of this paper is to examine the quality of voluntary intellectual capital (IC) by universities in New Zealand, Australia, and the UK.

A rational approach to identify and cluster intangible assets: A relational perspective of the strategic capital

Franco M. Battagello, Michele Grimaldi, Livio Cricelli

This study is intended to work out a bottleneck in the comprehension of the relational nexus which links the set of key strategic resources (SRs) of a company, represented by the…

The relational capital of the IT department: Measuring a key resource for creating strategic value

Alessandro Zardini, Francesca Ricciardi, Cecilia Rossignoli

The purpose of this paper is to shed light on how the relational capital of the information technology (IT) department creates value in organizations. In addition, the paper…

Smart city intellectual capital: an emerging view of territorial systems innovation management

Renata P. Dameri, Francesca Ricciardi

The purpose of this paper is to explore whether and how the intellectual capital (IC) approach and concepts could be fruitfully adapted to study the smart city phenomenon from a…