.... Intellectual capital accounting European public universities Performance management systems Third mission Strategic resource European universities Intellectual capital IC disclosure This study critically reviews a selection of university-based IC accounting research, applying Alvesson...

... This study aims to examine intellectual capital disclosure (ICD) on Twitter by 60 of the world’s largest companies and explains the main themes communicated to stakeholders. The second objective is to determine which topics provoke most stakeholders’ reactions. The authors perform content analysis...

...Maria Federica Izzo; Marco Fasan; Riccardo Tiscini This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the paper provides momentum for the emerging trends of the DT movement...

...Filippo Vitolla; Nicola Raimo; Michele Rubino; Antonello Garzoni Purpose The football industry presents a unique setting for intellectual capital analysis. This study aims to investigate the online intellectual capital disclosure level of top football clubs and to analyse the impact of some...

...Giuseppe Nicolò; Natalia Aversano; Giuseppe Sannino; Paolo Tartaglia Polcini Purpose This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to identify possible determinants...

...Natalia Aversano; Giuseppe Nicolò; Giuseppe Sannino; Paolo Tartaglia Polcini Purpose The present research aims to analyse the extent to which Italian public universities disclose intellectual capital (IC) information through the Integrated Plan and the main features of IC disclosure (ICD) in terms...

... the identification of relevant performance measures. The paper takes its point of departure from a synthesis of the literature around innovation, intellectual capital (IC), knowledge management and business models. The research streams of innovation performance and business performance are combined to provide...

...Lorna Uden; Pasquale Del Vecchio Purpose This paper aims to define a conceptual framework for transforming Big Data into organizational value by focussing on the perspectives of service science and activity theory. In coherence with the agenda on evolutionary research on intellectual capital (IC...

...Valentina Ndou; Giustina Secundo; John Dumay; Elvin Gjevori Purpose Intellectual capital disclosure (ICD) in universities is gaining increasing attention, especially through the adoption of innovative technologies. Online media, as a relevant source of Big Data, is shifting ICD. The purpose...

...Matteo La Torre; Vida L. Botes; John Dumay; Michele Antonio Rea; Elza Odendaal Purpose As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC accounting to provide new...

... organizations. The purpose of this paper is to study the potential of Big Data and the utilization of BI tools in creating value in the private health care industry in Finland. Design/methodology/approach Intellectual capital (IC) components and Möller et al.’s (2005) work on value capabilities...

.../methodology/approach The paper is designed to sit in the cross-section of two concepts – Big Data and Intellectual Capital. We analyze eight metrics of digital relational capital (SEMrush rank, Trust flow, Domain authority, MozRank, Number of pages indexed in Yandex and Google, Thematic Citation Index...

...Matteo La Torre; John Dumay; Michele Antonio Rea Purpose Reflecting on Big Data’s assumed benefits, this study aims to identify the risks and challenges of data security underpinning Big Data’s socio-economic value and intellectual capital (IC). Design/methodology/approach The study reviews...

...Harold D. Harlow Purpose This paper aims to build on current analytics and Big Data definitions and strategies from the literature to develop an overall strategic model connecting knowledge management strategy (KMS) for intellectual capital (IC) acquisition and business use. It also extends the IC...

...Mauro Romanelli Purposes The aim of this study is to provide a conceptual framework to explain how museums sustain intellectual capital and promote value co-creation moving from designing virtual environments to introducing and managing Big Data. Design/methodology/approach This study is based...

... coefficient, and the human capital coefficient. © Emerald Group Publishing Limited 2006 Accrual accounting Intellectual capital Securities exchange Ohlson model Pulic security valuation South Africa Value added Intellectual coefficient An empirical examination of the value relevance...

...N‐P. Swartz; S. Firer This article examines the relationship between board structure and the intellectual capital performance of South African publicly listed companies. Board composition was analysed in terms of gender and ethnic diversity, using cross‐sectional multiple regressions...

... Limited 2005 Human capital Intellectual capital Strategy Towards reporting human capital E Uliana Accounting Department University of Cape Town J Macey Accounting Department University of Cape Town P Grant Accounting Department University of Cape Town Abstract It is commonly acknowledged...

...S. Firer; L. Stainbank The aim of this study was to investigate whether the performance of a company’s intellectual capital can explain organisational performance. The dimensions of a company’s performance are (1) profitability, (2) productivity and (3) market valuation. Data were obtained from...