Table of contents
Real options and the impact of intellectual capital on corporate value
Sudi Sudarsanam, Ghulam Sorwar, Bernard MarrThe aim of this paper is to discuss intellectual capital (IC) from a valuation perspective and examine the nature of such capital and why traditional valuation methods fail to…
Investigating the management of knowledge for competitive advantage: A strategic cost management perspective
Riccardo Silvi, Suresh CuganesanThe purpose of this paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage.
Organizational capital as competitive advantage of the firm
Gregorio Martín‐de‐Castro, José Emilio Navas‐López, Pedro López‐Sáez, Elsa Alama‐SalazarThe elements that constitute the organizational capital or capital of the firm, namely its culture, structure, organizational learning, can be a source of competitive advantage…
Managing impairment of goodwill
A. Seetharaman, Jayashree Sreenivasan, Raju Sudha, Tey Ya YeeThe purpose of this paper is to highlight the salient features of the new accounting standards on impairment of goodwill and their practical applications.
How to measure IC in clusters: empirical evidence
Jose Luis Hervas Oliver, Juan Ignacio Dalmau PortaThe purpose of this paper is to provide a strategic framework and tool to measure and value intellectual capital (IC) in regional clusters.
Human capital in service organizations: identifying value drivers
Karthik Namasivayam, Basak DenizciThe purpose of this paper is to draw attention to value‐creating processes and their impacts on human capital valuation in high‐contact service industries.
Internal logic of intellectual capital: a biological approach
Eduardo Bueno, María P. Salmador, Óscar Rodríguez, Gregorio Martín De CastroThe aim of the present paper is to shed new light on the interactions among capitals in a model of measurement and management of intellectual capital using the theoretical lens of…
Intangible resources: a categorial system of knowledge and other intangible assets
T. DiefenbachThere are several strands that cope with particular intangible resources, such as intangible assets, intellectual, human, and organisational capital, data and information…
Response to S. Voelpel et al., “The tyranny of the Balanced Scorecard in the innovation economy,” Journal of Intellectual Capital, Vol. 7 No. 1, 2006, pp. 43‐60
R.S. Kaplan, D.P. NortonThe purpose of this response is to refute Voelpel et al.'s five proposed explanations about why the Balanced Scorecard fails to support innovation and employee empowerment.
ISSN:
1469-1930Online date, start – end:
2000Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Merrill Warkentin