The Routledge Companion to Intellectual Capital  book cover
1st Edition

The Routledge Companion to Intellectual Capital

ISBN 9781138228214
Published October 5, 2017 by Routledge
532 Pages 53 B/W Illustrations

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Book Description

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies.

Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters.

Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

Table of Contents

Table of Contents

  1. The past, present and future for intellectual capital research: An overview
  2. John Dumay, James Guthrie, Federica Ricceri, and Christian Nielsen

    Part 1 – Stage 5: Critical IC

  3. The critical path of intellectual capital
  4. John Dumay, James Guthrie, and Jim Rooney

  5. Accounting for people
  6. Robin Roslender and Lissa Monk

    Part 2 – Stage 4: IC Ecosystems

  7. Seven Dimensions to Address for Intellectual Capital and Intangible Assets Navigation
  8. Leif Edvinsson

  9. Understanding and exploiting intellectual capital grounding regional development: Framework and metrics
  10. Giovanni Schiuma and Antonio Lerro

  11. Past, present, and future: Intellectual capital and the New Zealand public sector
  12. Grant Samkin and Annika Schneider

  13. Intellectual capital in the context of healthcare organizations: Does it matter?
  14. Emidia Vagnoni

    Part 3 – Stage 3: IC in Practice

  15. Rethinking models of banks and financial institutions using empirical research and ideas about intellectual capital
  16. John Holland

  17. Mobilizing intellectual capital in practice – A story of an Australian financial institution
  18. Vijaya Murthy and James Guthrie

  19. Intellectual capital management in public universities
  20. Jan Michalak, Joanna Krasodomska, Gunnar Rimmel, Jesper Sort, and Dariusz Trzmielak

  21. IC – A (re)turn to practice
  22. Hannu Ritvanen and Karl-Erik Sveiby

  23. Intellectual capital and innovation
  24. Jim Rooney and John Dumay

  25. Intellectual capital disclosure in digital communication
  26. Maurizio Massaro and John Dumay

  27. Enabling relational capital through customer performance measurement practices: A study of not-for-profit organizations
  28. Suresh Cuganesan

  29. Sustained competitive advantage and strategic intellectual capital management – Evidence from Japanese high performance small to medium sized enterprises
  30. Jun Yao and Chitoshi Koga

  31. Towards an integrated intellectual capital management framework
  32. Ulf Johanson

  33. Enabling intellectual capital measurement through business model mapping: The Nexus case
  34. Marco Montemari and Maria Serena Chiucchi

  35. Intellectual capital disclosure: What benefits, what costs, is it voluntary?
  36. Sarah Jane Smith

  37. Wissensbilanz Made in Germany – 12 years of experience confirm a powerful instrument
  38. Manfred Bornemann

  39. A management control system for environmental and social initiatives: An intellectual capital approach
  40. Paola Demartini and Cristiana Bernardi

  41. Levers and barriers to the implementation of intellectual capital reports: A field study
  42. Maria Serena Chiucchi, Marco Giuliani, and Stefano Marasca

  43. Revival of the fittest? Intellectual capital in Swedish companies
  44. Gunnar Rimmel, Diogenis Baboukardos, and Kristina Jonäll

  45. Emerging integrated reporting practices in the United States
  46. Mary Adams

  47. Capital reporting in Sweden: Insights about inclusiveness and integrativeness
  48. Peter Beusch and Axel Nilsson


    Part 4 – Stage 2: IC Guidelines

  49. Key contributions to the intellectual capital field of study
  50. Göran Roos

  51. Value creation in business models is based in intellectual Capital – And only intellectual capital!
  52. Henrik Dane-Nielsen and Christian Nielsen

  53. Making intellectual capital matter to the investment community
  54. Morten Lund and Christian Nielsen

  55. Intellectual Capital Profiles and Financial Performance of the Firm
  56. Henri Inkinen, Paavo Ritala, Mika Vanhala, and Aino Kianto

  57. Does intellectual capital matter for organizational performance in emerging markets? Evidence from Chinese and Russian contexts
  58. Aino Kianto, Tatiana Garanina, and Tatiana Andreeva


    Part 5 – Stage 1: IC Importance

  59. Integrated reporting and the connections between integrated reporting and intellectual capital
  60. Charl de Villiers and Pei-Chi Kelly Hsiao

  61. The Relevance of IC Indicators

Bino Catasús



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James Guthrie is Professor of Accounting at Macquarie University, Australia. He has published 182 articles in both international and national refereed and professional journals, and over 42 chapters in books.

John Dumay is Associate Professor in Accounting at Macquarie University, Australia. He is currently the Associate Editor of the Journal of Intellectual Capital and the Editor of the Electronic Journal of Knowledge Management.

Federica Ricceri is Associate Professor of Accounting at the University of Padua, Italy. She has published numerous articles in international refereed journals. She is the author of Intellectual Capital and Knowledge Management: Strategic Management of Knowledge Resources.

Christian Nielsen is Professor and Head of the Business Model Design Centre (BMDC) at Aalborg University, Denmark. He is the founding Editor of the Journal of Business Models and his research has led to published works in leading international scholarly journals.


Extended reporting frameworks that encompass intellectual capital have been demonstrated to return the investment made in them many times over. They also evince corporate social, environmental and good corporate governance. An efficient response by companies seeking an optimal market result would be to increase the disclosure and transparency of intellectual capital. Readers of this book will better understand this and discover how to add value in a way that benefits all stakeholders.

Professor Richard Petty, Professor and Executive Director International, Macquarie Graduate School of Management; Macquarie University, Australia.

Routledge Companions are marvellous assemblies of scholarship in specialised fields. I welcome intellectual capital now featuring in this series. Intellectual capital is highly interdisciplinary. This book contains a smörgåsbord of coverage, addressing cross-cutting intellectual capital issues by topic (Business model mapping, customer performance measurement, digital communication, disclosure, firm performance, integrated reporting, investors, value creation), by geography (Australia, China, Japan, New Zealand, Russia, Sweden, US) and by sector (banking, healthcare, universities). Some of the earliest writers feature as authors (who the editors call "grandfathers" of intellectual capital), as do some of the most prolific intellectual capital scholars, together with some active intellectual capital practitioners. The thirty chapters represent a mix of theory and practice, including case studies. This text will quickly become one of the leading resources for intellectual capital researchers.

Niamh Brennan, Michael MacCormac Professor of Management, University College Dublin, Ireland.