... poses for the growing operational reliance on intellectual capital. The research narrative presents a novel knowledge-based analysis of organisational cybersecurity, with significant implications for both interdisciplinary research in the field, and practice. Strategy Complexity...

... management of human capital. Emidia Vagnoni can be contacted at: vgnmde@unife.it © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Intellectual capital Strategy Accounting Farm business The literature has recognized the critical role...

...Elena Shakina; Angel Barajas Purpose This study explores the strategies adopted by companies during the economic crisis of 2008-2009. It investigates whether it is reasonable for companies to intensify their investment in intangibles during recession periods. The purpose of this paper is to find...

... the adoption of IAS/IFRS, managers’ behavior has deeply changed. Moreover, the analysis shows that there is no univocal choice in favor of a specific EM practice and that every firm pursues its own “strategy.” Originality/value – Considering the importance of the topic from both the perspectives...

... effective innovation strategies. Design/methodology/approach – The proposed approach contains the following four steps: HC survey, assessment of HC value drivers, identification of gaps related to the HC value drivers and recommendations for an innovation strategy based on identified gaps. The HC...

...Sandra Cohen; Vassilios-Christos Naoum; Orestes Vlismas Purpose – The purpose of this paper is to investigate the relationship of intellectual capital (IC) with the strategy of small-medium enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during...

...Stephen Chen Although many schemes for valuing intellectual capital have been suggested in recent years, existing methods are difficult to link to stock market valuations and to business strategy. This paper illustrates how options theory and game theory may be usefully combined to value...

... sustained value creation and growth of enterprises are outlined briefly. © MCB UP Limited 2003 Intellectual capital Knowledge management Value added Growth Strategy Revenue Consider Table I which outlines the market and book values of a few firms as on 14 March 2000: Table I...

...Milorad M. Novicevic; Michael Harvey; Niranjan Pati; Thomas Kuffel; Thomas Hench This paper examines the limits of pragmatism in strategy formulation in the new, knowledge‐rich economy. By tracing the history of pragmatism in social and management thought, and assessing the commonalties...

...Sven C. Völpel Provides both scientific and practical insights into the creation of strategic important intellectual capital. Decontextualizes outcomes from the field of strategy process research in order to apply the findings to, and develop them for, the creation of strategic intellectual capital...

...Jay Chatzkel This conversation with Göran Roos explores leveraging the interrelated roles of intellectual capital and strategy in contemporary organizations. Roos has created frameworks which make the intangible of intellectual capital understood as a very real asset and to be cultivated, measured...

... capital statements monitored these through depicting a particular narrativised strategy for managing knowledge – called a knowledge narrative – and through a monitoring system that reflected the activities set in motion to mobilise the strategy for managing knowledge. Particularly, the paper discusses...

...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...

... management, and intellectual capital. For Ericsson Business Consulting, the three concepts are closely related and represent different stages in a development process that can be described by five logical steps: categorisation of the intangible assets; transforming strategy into actions; management...

...Jay Chatzkel A conversation with Hubert Saint‐Onge, senior vice‐president for Strategic Capabilities at Clarica Life Insurance Company focusing on knowledge strategy and its implementation at Clarica, a large, knowledge‐driven financial services organization, where intangible assets are the most...