...Marcello Cosa; Eugénia Pedro; Boris Urban Purpose Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model...

...Paola Paoloni; Giuseppe Modaffari; Federica Ricci; Gaetano Della Corte Purpose In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated...

... Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Intellectual capital Practice-based approach Case studies Measurement Resource allocation Sweden The increased importance of intellectual capital (IC) in today’s knowledge economy has spurred...

.... To begin, the author discusses the transformation of the global economy and the consequences of the transformed global economy for economic thinking and measurement. The author refers to both old and new literature on the measurement of intangible investment and capital. Then, the author discusses...

...Juarez Domingos Frasson Vidotto; Helio Aisenberg Ferenhof; Paulo Mauricio Selig; Rogerio Cid Bastos Purpose Despite the large number of academic publications in human capital, there are few instruments to measure it. The purpose of this paper is to develop a holistic scale to measure human capital...

...Stefania Veltri; Andrea Venturelli; Giovanni Mastroleo Purpose – The purpose of this paper is to propose a method to measure intellectual capital (IC) in firms involved in strategic alliances, an area that has received scant attention in the literature, as existing research is focused mainly...

...Manfred Wondrak; Astrid Segert Purpose – The purpose of this paper is to study current problems of implementing Diversity Management (DM) in businesses and presents a concept for measuring and estimating a value for diversity interventions. Design/methodology/approach – An intellectual...

... intangibles owned by family firms but also to show a number of indicators that can help measure them. Design/methodology/approach – A qualitative case-study-based research approach was adopted taking as reference: 25 family firms belonging to different sectors; previous works existing in the literature...

... corporate performance and to analyse the relative importance of various components of IC on the company's performance. Design/methodology/approach – Value Added Intellectual Coefficient model (VAICTM) is applied to measure IC performance. Traditional corporate performance is measured through...

...Mariya Anatolievna Molodchik; Elena Anatolievna Shakina; Angel Barajas Purpose – The purpose of this paper is to explore the plausibility of six elements of IC and justify the measurement ability of a set of indicators based on publicly available data for each of the proposed element in order...

...Yolanda Ramírez; Silvia Gordillo Purpose – The purpose of this paper is to provide a model for recognition and measurement of intellectual capital (IC) in Spanish universities. Design/methodology/approach – In this study the authors developed a questionnaire which was sent to members...

...Marco Montemari; Christian Nielsen Purpose – The purpose of this paper is to investigate the measurement and the management of the dynamic aspects of intellectual capital through the use of causal mapping. Design/methodology/approach – The paper details the methods utilized in a single...

... discourse that governs the discussion around national intellectual capital and its measurement. Second, the aim is to explore the prospects for an alternative conceptualisation and to propose a heuristic tool through which it is possible to approach national intellectual capital and its measurement...

...Henna Salonius; Antti Lönnqvist Purpose National intellectual capital (IC) measurement models produced by academics provide potentially valuable information for policy making. However, there is a lack of research explaining how policy makers actually deal with issues related to national IC...

... intellectual capital performance, and based on this, to construct a multidimensional measurement system for Finland and to investigate its usefulness. Design/methodology/approach The framework and measurement system of national intellectual capital performance is constructed on the basis...

... as a conventional object. Moreover, this paper enriches the previous critical discussions on intellectual capital measurement focusing on intellectual capital financial value. © Emerald Group Publishing Limited 2011 The plethora of valuation models, which differ from one another in the hypotheses...

... and has so far been rather generic and conceptual. The paper makes a contribution by presenting empirical and industry‐specific findings. © Emerald Group Publishing Limited 2010 Intellectual capital Measurement Non‐profit organizations Social welfare organizations Service industries Case...

... the seminal literature arranges it into a chronology of the evolving research into IC. Findings The findings show that IC has undergone a number of development stages from definitions, models through to measures and applications of IC to business and management issues. Research limitations/implications...

...Waymond Rodgers Purpose – The purpose of this paper is to provide a measurement system of knowledge‐based assets for graduate students, researchers and practitioners which can help them enhance their understanding of valuation issues. Design/methodology/approach – Three types of validity...

...Tomás M. Bañegil Palacios; Ramón Sanguino Galván Purpose The purpose of this paper is to present and compare some of the most recent and significant contributions from European researchers to the field of the measurement and management of intangibles. Design/methodology/approach The analysis...