... for the commercialisation of new ideas, by exploring the relationship between forms of intellectual capital (IC) and innovation. As a result, categories are derived that contrast with the current grand theory that IC drives innovative practices. Design/methodology/approach – The paper critically examines cross...

...John C. Dumay Purpose The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market‐to‐book ratios as a representation of IC and that disclosing IC leads to greater...