1st Edition

The Routledge Companion to Intellectual Capital

    532 Pages 53 B/W Illustrations
    by Routledge

    532 Pages 53 B/W Illustrations
    by Routledge

    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.


    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.