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"Intellectual capital"
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A critical reflection on the future of intellectual capital: from reporting to disclosure
Purpose
– The purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher and practitioner.
Design/methodology/approach
– Offers a first-hand reflection on the future of IC, using evidence collected from IC in the field and the author’s personal reflections.
Findings
– I argue that the authors need to abandon reporting and instead concentrate on how an organisation discloses what “was previously secret or unknown”, so that all stakeholders understand how an organisation takes into consideration ethical, social and environmental impacts in keeping with an eco-systems approach to IC.
Research limitations/implications
– While much of the empirical evidence presented in this paper is freely available to all scholars, the interpretation and findings is subjective. Other researchers, given the same opportunity and evidence, may not necessarily make the same conclusions.
Social implications
– We are now on the cusp of the fourth stage of IC research (Dumay, 2013), whereby IC expands its boundaries into the wider eco-system, to “go beyond IC reporting” (Edvinsson, 2013, p. 163).
Originality/value
– Offers a critical review of the impact of IC reporting which is relevant to consider because of the newfound resurging interest in IC, based on the current push for integrated reporting (
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IR
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), which arguably contains IC information targeted at investors.
Journal Article
The extent and impact of intellectual capital research: a two decade analysis
PurposeThis paper examines the leading publication trends including the extent and impact of intellectual capital research in the Journal of Intellectual Capital (JIC) over a two-decade period (2000–2020). The bibliometric analysis offers the description of publications trends such as key authors, articles, cited references, institutions and countries— in other words the extent and impact in the field. This paper also presents the knowledge structure (including conceptual, intellectual and social structures) of JIC, that is prominent themes, co-citation and bibliographic networks.Design/methodology/approachIn order to achieve research objectives, we collected the bibliographic information of the articles published in JIC for the period 2000 to 2020 from the Scopus database on 11.04.2020. The bibliographic information of 737 documents were analysed using to open source analysis tool, that is bibliometrics package in r software and VOSviewer. These tools were used to create the graphical visualization of bibliographic data on basis of co-occurrence, co-citation and bibliographic coupling.FindingsThe results show that the journal is progressing in terms of publication quantity and reputation in the field. To date, 737 documents have been published in JIC, which includes 659 research articles, eight editorials, seven notes and 63 review papers. This paper also portrays the author impact list in terms of most impactful articles published in JIC. Country-wise Italy, Australia, and USA exert maximum influence on JIC scholarship.Originality/valueBibliographic analysis offers a comprehensive understanding of past trends and presents the future direction of a journal.
Journal Article
Intellectual capital as a management tool : essentials for leaders and managers
\"The management of intangible resources like competence, relationships, brands, processes and systems is of vital importance to creating and maintaining competitive advantage in Business. With technology evolving at the current rate, it can be nearly impossible to keep up and maintain a competitive edge. Intellectual Capital as a Management Tool: Essentials for Leaders and Managers covers a review of the development of the intellectual capital field and discusses the key domains of study where the intellectual capital view of the firm has made major contributions. The book introduces an updated version of the intellectual capital navigator as an operational tool to help managers maximise value generation from an organisations portfolio of diverse resources. This tool is the only tool that enables organisations to use the resource based view of the firm in an operational way. The book also discusses future developments of the intellectual capital navigator increasing its precision around the financial aspects of the organisation. The book has broad application across all types of organisations and in all operating environments, and is vital reading for managers who want to understand and exploit the importance of managing intellectual capital\"-- Provided by publisher.
Book
Intellectual capital and sustainable development: a systematic literature review
PurposeThis paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative overview of the academic literature that constitutes this field. The paper discusses whether IC, through the implementation of knowledge management (KM) processes, can influence the entrepreneurial orientation (EO) towards the creation of sustainable business models (SBMs), which are outlined in the Sustainable Development Goals (SDGs) 2030 agenda and adopted by all United Nations member states in 2015.Design/methodology/approachBased on a database containing 45 publications in the English language with a publication date from 1990 to 2019 (October), a bibliometric analysis was conducted. Data on publications, journals, authors and citations were collected, re-checked and examined by applying bibliometric measures.FindingsThe bibliographic analysis identified that the research published on IC in the perspective of sustainability focusses mainly on the measurement of results, in terms of increased business performance. The results show that the IC is linked to the concept of long-term value. Therefore, the development potential of the IC is linked to the 2030 agenda for sustainable development (SD). These results also provide a framework for the literature on IC and SDGs by highlighting the connection with the EO to develop SBMs.Originality/valueThis paper contributes to the literature on IC as a driver for SD. In more detail, it provides a systematic review of the literature on these topics under the umbrella of the SDG perspective.
Journal Article
Capturing solutions for learning and scaling up : documenting operational experiences for organizational learning and knowledge sharing
\"This step-by-step guide describes how to systematically capture knowledge gained from operational experiences and use it to inform decision making and support professional learening. It shows how to assemble the captured lessons and takeaways in the form of knowledge assets--discrete and consistently formatted documents that present answers to one specific question or challenge. The guide assumes that the enabling work discussed in the World Bank handbook, Becoming a Knowledge-Sharing Organization, has already taken place. The intended audience for Capturing Solutions for Learning and Scaling Up includes professionals, mid-level managers, knowledge and learning experts, and IT specialists, particularly those in the public sector of developing countries\"--Back cover.
Book
Does green intellectual capital matter for green innovation adoption? Evidence from the manufacturing SMEs of Pakistan
PurposeIn the era of knowledge economy, the significance of intellectual capital has been increasing globally. Similarly, recent studies have focused on the importance of green intellectual capital in mitigating environmental degradation. However, only a few studies have analysed green intellectual capital and its impacts in the specific case of Pakistan. Hence, this study aims to investigate the effects of green intellectual capital on green innovation adoption in Pakistan’s manufacturing small and medium-size enterprises (SMEs).Design/methodology/approachWe used a data sample of 235 SMEs, gathered from the four manufacturing sectors of Pakistan including: textile, chemical, pharmaceutical and steel and analysed using a multiple regression analysis approach.FindingsThe empirical results of this research indicate that green human capital and green structural capital significantly increase green innovation adoption. However, it must be noted that green relational capital has a positive but insignificant impact on green innovation adoption in manufacturing SMEs in Pakistan.Originality/valueThe findings and recommended policy measures of this study are important for the managers of manufacturing SMEs and policymakers to mitigate environmental destruction and achieve sustainable development through green intellectual capital.
Journal Article