...John P. Moriarty; Clive Smallman Purpose The purpose of this paper is to review the epistemology of benchmarking and identify methodological elements of a theory of benchmarking. Design/methodology/approach A thematic approach is applied to origins, primal and functional definitions...

... concludes that it is critical to understand the context, organizational epistemology and value‐creation pathways before organizations start any attempt to compare or benchmark IC. Intellectual capital Intangible assets Benchmarking Performance measures Knowledge management Epistemology Today...