Journal of Intellectual Capital: Volume 18 Issue 2

Intellectual capital in the age of Big Data: establishing a research agenda

Giustina Secundo, Pasquale Del Vecchio, John Dumay, Giuseppina Passiante

The purpose of this paper is to contribute to the literature on intellectual capital (IC) in light of the emerging paradigm of Big Data. Through a literature review, this paper…

Structured literature review about intellectual capital and innovation

Marta Buenechea-Elberdin

The purpose of this paper is to review and critique the literature dealing with the relationship between intellectual capital (IC) and innovation, and to outline the future of…

The role of management accounting systems in the development of intellectual capital

Jorge Casas Novas, Maria do Céu Gaspar Alves, António Sousa

The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural…

A human capital measurement scale

Juarez Domingos Frasson Vidotto, Helio Aisenberg Ferenhof, Paulo Mauricio Selig, Rogerio Cid Bastos

Despite the large number of academic publications in human capital, there are few instruments to measure it. The purpose of this paper is to develop a holistic scale to measure…

Exploring integrated thinking in integrated reporting – an exploratory study in Australia

Tianyuan Feng, Lorne Cummings, Dale Tweedie

Integrated thinking is central to the International Integrated Reporting Council’s (IIRC’s) integrated reporting (IR) framework, which is in turn is related to a potential…

The disclosure of intellectual capital in Italian universities: What has been done and what should be done

Daniela Sangiorgi, Benedetta Siboni

Universities are proper knowledge institutions, since knowledge represents both the input and the output of their activities. Several guidelines have been issued by the European…

Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa

Abdifatah Ahmed Haji, Mutalib Anifowose

The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies. In particular, the authors…

Does intellectual capital allow improving innovation performance? A quantitative analysis in the SME context

Lara Agostini, Anna Nosella, Roberto Filippini

The purpose of this paper is to investigate the association between the strength of intellectual capital (IC) and small- and medium-sized enterprise (SME) innovation performance.

Intellectual capital as enhancer of product novelty: An empirical study of Russian manufacturing SMEs

Mariia Molodchik, Carlos Maria Jardon

The purpose of this paper is to theoretically justify the link between the endowment of intellectual capital (IC) and product novelty, and to find empirical evidence for such a…

Intellectual capital, knowledge management and social capital within the ICT sector in Jordan

Bushra Meaad Ramadan, Samer Eid Dahiyat, Nick Bontis, Mahmoud Ali Al-dalahmeh

The purpose of this paper is to empirically investigate the mediating effect of social capital (SC) on knowledge management (KM) and intellectual capital (IC).