... decisions and competitive advantage. Design/methodology/approach A qualitative, multiple case study methodology was employed, focusing on Italian fashion and textile small- and medium-sized enterprise (SMEs). Data collection involved semi-structured interviews with executives, analysis of company...

... from a critical and performative perspective by investigating how and why IC indicators may end up not being used, thus shedding light on the barriers to their use. Design/methodology/approach – The paper presents a single in-depth case study and focusses attention on the fragility of the IC...

.../methodology/approach – An in-depth case study of an Italian SME operating in the automobile industry is carried out in order to answer the two research questions. Findings – The case study evidences the impossibility to sharply divide all of the knowledge-related elements of a firm into the three...

...) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Design/methodology/approach – The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic...

... been “un-locked”, can a new IC “locking-in” process occur? The paper aims to discuss these issues. Design/methodology/approach – The authors present an interpretive case study of implementing a system for measuring and reporting IC in an Italian public sector utility company. The analysis uses...