...Shahima Jabin Purpose This research highlights the effects of the metaverse on the creation of intellectual capital (IC) in terms of organizational learning (OL) and value creation (VC) in the Bangladesh setting. Design/methodology/approach In this study, both the conceptual and empirical...

... attention to the storytelling of their value creation in future IR disclosures. Originality/value It is the first to assess the IR quality of the Japanese sample universities as well as the first to conduct a comparative analysis for IR practices of universities in two different jurisdictional settings...

... in the literature (Guthrie et al., 2012). The first stage was characterized by the use of “grand theories” to highlight the strategic significance of IC in creating and managing sustainable competitive advantages. The second stage focused on the impact of IC on capital markets and value creation processes...

... of accounting and accountability ideas in exploring and deploying new technologies, such as big data analytics, blockchain and augmented accounting practices and expounding how they constitute new forms of intellectual capital to support value creation and realise Sustainable Development Goals (SDGs). Design...

...Giovanna Mariani; Ada Carlesi; Alfredo Antonino Scarfò Purpose The purpose of this paper is to discuss academic spinoffs (ASO) as an expression of the value creation of university technology transfer (TT) investments. More recently, scholars have emphasised intellectual capital’s (IC) importance...

... organisations to ecosystems. The framework is organised into four sections: “why” – the managerial reasons for incorporating Big Data into IC; “what” – the Big Data typologies that enhance IC practice; “who” – the stakeholders involved in and impacted by Big Data IC value creation; and “how” – the Big Data...

.... Furthermore, it suggests which should be the ICAs deserving primary attention in order to have the best impact on value creation. Originality/value – The paper investigates IC in SFFs, thus contributing to fill a remarkable gap in IC literature. Building or testing theory on the role of IC in FFs...

...Marco Giuliani Purpose – The purpose of this paper is to analyse, through a temporal lens and from a managerial perspective, the role played by intellectual capital (IC) and intellectual liabilities (ILs) “in practice” within the value creation and value destruction processes. In particular...

... in organizations are the intellectual capital (IC) and knowledge management (KM) literatures. However, there are very few earlier studies systematically combining these approaches and demonstrating how IC assets and their management mechanisms might interact in organizational value creation. Therefore, the purpose...

...John Dumay; Marco Giuliani Purpose The aim of this paper is to help to address the need for empirical investigations on intellectual capital and intellectual liabilities “in action” and their consequences in terms of value creation and value destruction. In light of this consideration, this study...

...Michele Grimaldi; Livio Cricelli; Francesco Rogo Purpose The purpose of this paper is to present a methodology to assess the capacity of communities of innovation (CoI) to improve the value creation process. The methodology consists of a sequence of successive steps, which aim at identifying...

... by the organization. Intellectual capital Intangible assets Knowledge value Value creation Intellectual capital management requires a fundamental shift in the way organizations value work. Intellectual capital, or intellectual property, is an asset that is often ignored once it has been put to its...