... companies should motivate further reading in many researchers. IC research Intellectual capital disclosure Structured literature review The purpose of this paper is to review and critique the field of ICD as part of this special issue. A literature review is important for this special issue...

... literature by Guthrie et al. (2012, p. 74), who found that the public sector is one of the least addressed areas of IC research. Design/methodology/approach – This paper presents a structured literature review of public sector IC articles that is as up to date as possible. The authors use...

... this, then there is an opportunity to undertake rigorous research to develop reliable and valid outputs that add to new knowledge about IC. Research limitations/implications – The main limitations of the research are the chosen sample of CA-based ICD articles and the adoption of the Krippendorff’s framework. However...

...) knowledge. Design/methodology/approach – In all, 110 articles utilising CA as a research methodology for inquiring into ICD are analysed. The research is developed in line with other articles critically investigating IC research conducted by Guthrie et al. (2012), Dumay and Garanina (2013...

...John Dumay Purpose – The purpose of this paper is to review and critique the current status of intellectual capital (IC) research as published in the Journal of Intellectual Capital (JIC) as it heads into its 15th year with a view to understanding the past and possible direction...

... of the papers presented in this special edition. Findings Intellectual capital (IC) has a future, based not only on the third stage of IC research, which strengthens IC practices inside organisations, but also on a complementary fourth stage which develops IC eco‐systems. Originality/value the papers...

... that they need to break free from the dominance of “accounting” practice before they can understand and realise the potential of IC. Research limitations/implications The implication of this paper for ICR and practice is to create a continued discourse about evolving approaches to ICR so we can continue...