...Silvia Ferramosca; Alessandro Ghio Silvia Ferramosca can be contacted at: silvia.ferramosca@unipi.it © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only The purpose of this paper is to explore how organization’s resources and community...

... enterprises Intellectual capital Intangible assets Resources A variety of disciplines (such as economics, organisation, strategy, management, finance and accounting) and participants (including academics, standard setters, professional bodies, government agencies, and consultants) are interested...

... based in Canada are adopted to examine the interrelationship between intellectual capital components with a resource‐based view as well as deficiencies in their current financial reporting with respect to intellectual capital. An intellectual capital flow statement is proposed in order to capture...

... Standards. Its main features are that an intangible asset should be recognised initially, at cost, in the financial statements, if, and only if: Accounting Intellectual capital Intangible assets Financial reporting Resources Current international research has brought the issue of accounting...

...Bernard Marr; Giovanni Schiuma; Andy Neely The paper highlights the importance of visual representations of strategic intent in order to understand how organizational resources – especially intangible assets and intellectual capital – are used to create value. Based on the literature the paper...

...Ahmed Riahi‐Belkaoui The resource‐based view of the firm maintains that firms achieve a sustainable comparative advantage and earn superior profits by owning or controlling tangible as well as intangible strategic assets. The stakeholder view recommends that a better measure of financial...

...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...

...Oliver Gupta; Göran Roos The acquisition of knowledge and other intangible resources often underlies merger and acquisition strategies. Past streams of research regarding the effect intangible resources have on merger and acquisition performance have been fragmented and remained mutually exclusive...