.... Practical implications The practical implications found in this paper relate mainly to the four challenges found already in research by Johanson, i.e. uniqueness versus comparability, confidentiality versus accountability, market communication and management control. Originality/value The unique...

...Andrea Kasztler; Karl‐Heinz Leitner Purpose Within the context of intellectual capital (IC) reporting, social network analysis (SNA) is applied to identify driving factors, which allows it to control the development of intellectual capital. Hence, the aim of the paper is to address an important...