...Professor James Guthrie and Associate Professor John Dumay; Emidia Vagnoni; Chiara Oppi Purpose – The purpose of this paper is to report on an action research project carried out in an Italian university hospital that was facing a strategic challenge. The role of intellectual capital (IC...

..., Trade and Industry in October 2005. Design/methodology/approach This is an interpretive case study linking semi‐structured interview and document data from four Japanese firms that have issued IAbM reports containing ideas about the processes of creating knowledge and routines in their organizations...

... they produce and are concerned with in other forms of reporting they publish (e.g. social, environmental, sustainability reports). Accordingly, the first aim of the paper is to analyse the degree of disclosure on intangible resources and activities in public sector bodies' supplementary reports that have...

...Michela Cordazzo Purpose To verify if the intellectual capital (IC) statement has some points of contact with environmental and social reports, or whether it can be considered as a brand‐new reporting model, which is completely detached and independent by the other two. Design/methodology...

...Patricia Ordóñez de Pablos In the knowledge economy, caracterized by complex and dynamic competitive environments, knowledge‐based resources represent the true source of sustained competitive advantage for the firm. However, most of these intangible resources are not reported on the traditional...