... is followed by four detailed case studies to illustrate long-term impact of IC management in very different organizations. A discussion of Lessons Learned from more than 200 implementations and an outlook on current and future developments finalizes the article. IC Statements made in Germany (ICS m.i.G...

.../approach An explorative, empirical and multiple case study was conducted, investigating four Swedish firms. Findings This paper illustrates how IC was recognized and managed in practice despite managers expressing uncertainty of what the IC concept means. More or less direct, formalized and purposeful...

.../methodology/approach This empirical research follows the case study method, using semi-structured interviews with DBS’s managers, and analyzing reports and other documentation. Findings The authors find that DBS re-conceptualizes, re-categorizes and measures multiple capitals as a form of non-financial...

...-to-day intangibles management practices in a small number of companies in the context of those companies’ overall performance. Design/methodology/approach – Empirical research based on three case studies. This approach has been chosen since it provides the opportunity to use a range of analytical...

... to understanding why IC frameworks are not so widespread in practice. Design/methodology/approach To investigate the issue at hand, a multiple case study of three Italian companies, which have been measuring their IC for several years, will be used, adopting a critical perspective. The actual research project...

... of IC management practices. Design/methodology/approach A constructive case study, in which the researcher was directly involved in measuring IC, is presented. Kolb's experiential learning theory model examines if and how the actors mobilized IC and how the researcher and controller influenced...

..., there is a lack of empirical evidence on how it could actually be applied. This paper aims to add to knowledge of this issue. Design/methodology/approach This is an exploratory, qualitative case study including three case organizations. The case descriptions and analysis are based on interviews with managers...

... these differences? Design/methodology/approach A case study was carried out to analyse how Indian firms build the intellectual capital report. In particular three leading Indian firms were selected: Reliance Industries Limited, Balrampur Chini Mills, and Shree Cement Limited. Findings The paper offers...

... be the only source of sustainable competitive advantage. However, learning organisation theory tends to be prescriptive and rhetorical, with empirical research still relatively new. This paper contributes to the literature by reporting case‐study research in progress based on four Australian organisations...