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
- The past, present and future for intellectual capital research: An overview
- The critical path of intellectual capital
- Accounting for people
- Seven Dimensions to Address for Intellectual Capital and Intangible Assets Navigation
- Understanding and exploiting intellectual capital grounding regional development: Framework and metrics
- Past, present, and future: Intellectual capital and the New Zealand public sector
- Intellectual capital in the context of healthcare organizations: Does it matter?
- Rethinking models of banks and financial institutions using empirical research and ideas about intellectual capital
- Mobilizing intellectual capital in practice – A story of an Australian financial institution
- Intellectual capital management in public universities
- IC – A (re)turn to practice
- Intellectual capital and innovation
- Intellectual capital disclosure in digital communication
- Enabling relational capital through customer performance measurement practices: A study of not-for-profit organizations
- Sustained competitive advantage and strategic intellectual capital management – Evidence from Japanese high performance small to medium sized enterprises
- Towards an integrated intellectual capital management framework
- Enabling intellectual capital measurement through business model mapping: The Nexus case
- Intellectual capital disclosure: What benefits, what costs, is it voluntary?
- Wissensbilanz Made in Germany – 12 years of experience confirm a powerful instrument
- A management control system for environmental and social initiatives: An intellectual capital approach
- Levers and barriers to the implementation of intellectual capital reports: A field study
- Revival of the fittest? Intellectual capital in Swedish companies
- Emerging integrated reporting practices in the United States
- Capital reporting in Sweden: Insights about inclusiveness and integrativeness
- Key contributions to the intellectual capital field of study
- Value creation in business models is based in intellectual Capital – And only intellectual capital!
- Making intellectual capital matter to the investment community
- Intellectual Capital Profiles and Financial Performance of the Firm
- Does intellectual capital matter for organizational performance in emerging markets? Evidence from Chinese and Russian contexts
- Integrated reporting and the connections between integrated reporting and intellectual capital
- The Relevance of IC Indicators
John Dumay, James Guthrie, Federica Ricceri, and Christian Nielsen
Part 1 – Stage 5: Critical IC
John Dumay, James Guthrie, and Jim Rooney
Robin Roslender and Lissa Monk
Part 2 – Stage 4: IC Ecosystems
Giovanni Schiuma and Antonio Lerro
Grant Samkin and Annika Schneider
Part 3 – Stage 3: IC in Practice
Vijaya Murthy and James Guthrie
Jan Michalak, Joanna Krasodomska, Gunnar Rimmel, Jesper Sort, and Dariusz Trzmielak
Hannu Ritvanen and Karl-Erik Sveiby
Jim Rooney and John Dumay
Maurizio Massaro and John Dumay
Jun Yao and Chitoshi Koga
Marco Montemari and Maria Serena Chiucchi
Sarah Jane Smith
Paola Demartini and Cristiana Bernardi
Maria Serena Chiucchi, Marco Giuliani, and Stefano Marasca
Gunnar Rimmel, Diogenis Baboukardos, and Kristina Jonäll
Peter Beusch and Axel Nilsson
Part 4 – Stage 2: IC Guidelines
Henrik Dane-Nielsen and Christian Nielsen
Morten Lund and Christian Nielsen
Henri Inkinen, Paavo Ritala, Mika Vanhala, and Aino Kianto
Aino Kianto, Tatiana Garanina, and Tatiana Andreeva
Part 5 – Stage 1: IC Importance
Charl de Villiers and Pei-Chi Kelly Hsiao
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.