Journal of Intellectual Capital: Volume 5 Issue 1

National Intellectual Capital Index: A United Nations initiative for the Arab region

Nick Bontis

The intellectual capital of a nation (or a region of nations) requires the articulation of a system of variables that helps to uncover and manage the invisible wealth of a…

Innovations: the new unit of analysis in the knowledge era: The quest and context for innovation efficiency and management of IC

Leif Edvinsson, Ron Dvir, Norman Roth, Edna Pasher

For quite a while the issues of knowledge management, innovation and performance measurement have been on the agenda of researchers and practitioners alike throughout the world…

Intellectual property rights protection and location of R&D by multinational enterprises

Prabuddha Sanyal

This paper explores the determinants of R&D location of US multinational enterprises (MNE). The major aim is to determine the impact of intellectual property rights protection on…

Demonstrating knowledge value: a broader perspective on metrics

William John Martin

This paper focuses on current efforts to demonstrate the value of knowledge in organisations with reference to activities and systems for the measurement of intangibles. These…

The intellectual capital performance of the Japanese banking sector

Dimitrios G. Mavridis

The performance of economic entities has been a research matter even in the ancient world. The human “genius” has been recognized as a vehicle for certain valuable capabilities…

The role of human capital cost in accounting

Hai Ming Chen, Ku Jun Lin

The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly…

Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective

A. Seetharaman, M. Balachandran, A.S. Saravanan

The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by…

Human capital in the new economy: devil's bargain?

Judy McGregor, David Tweed, Richard Pech

The burgeoning literature about the knowledge economy has marginalised its most important dimension – people. The development of human capital and its role in the competitive…

Mapping knowledge and intellectual capital in academic environments: A focus group study

Tomas Hellström, Kenneth Husted

This paper argues that knowledge mapping may provide a fruitful avenue for intellectual capital management in academic environments such as university departments. However, while…

Intellectual capital: management attitudes in service industries

Lynn L.K. Lim, Peter Dallimore

Developing intellectual capital and knowledge management measuring systems are two fast growing research areas. Many companies are striving to be known as knowledge organizations…

Measuring intellectual capital: a new model and empirical study

Jin Chen, Zhaohui Zhu, Hong Yuan Xie

The groundwork of intellectual capital (IC) management, measuring IC, attracts much attention from academics and practitioners. The purpose of this paper is to design a…