Journal of Intellectual Capital: Volume 7 Issue 1

Guest editorial: Becoming critical on intellectual capital

David O'Donnell, Lars Bo Henriksen, Sven C. Voelpel

The purpose of this brief introductory editorial is to introduce the background and rationale to the special issue, “Intellectual capital: becoming critical”. This is based on a…

Method, philosophy and empirics in KM and IC

J.C. Spender

How does one speak of knowledge as an asset when it is non‐rivalrous and ephemeral? The purpose of this paper is to frame “knowledge management” (KM) as significantly more than…

Intellectual capital: direction, not blind faith

Kazem Chaharbaghi, Sandy Cripps

Purpose – To question the coupling of “intellectual” with “capital” and the assumption that such a coupling legitimises measurement. Design/methodology/approach – The…

The tyranny of the Balanced Scorecard in the innovation economy

Sven C. Voelpel, Marius Leibold, Robert A. Eckhoff

Purpose – To trace the rationale, features, development and application of the Balanced Scorecard (BSC) over the past ten years, to provide a critical review of its key…

The project of intellectual capital disclosure: researching the research

Indra Abeysekera

The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant…

Conceptualising intellectual capital as language game and power

Kenneth Mølbjerg Jørgensen

The purpose of this paper, drawing mainly on insights from Foucault and Wittgenstein, is to conceptualise intellectual capital (IC) in very generalist terms as both language game…

On the metaphorical nature of intellectual capital: a textual analysis

Daniel Andriessen

To analyse common metaphors used in the intellectual capital (IC) and knowledge management literatures to conceptualise knowledge, in order to study the nature of the intellectual…

On the “essential condition” of intellectual capital: labour!

David O'Donnell, Mairead Tracey, Lars Bo Henriksen, Nick Bontis, Peter Cleary, Tom Kennedy, Philip O'Regan

Following Marx and Engels' identification of the “essential condition of capital”, the purpose of this paper is to begin an initial critical exploration of the essential condition…