Purpose This paper investigates the literary corpus on the role of intellectual capital (IC) for
the sustainable and innovative development of organisations. It provides a quantitative …

Purpose This paper reviews the development of knowledge creation theory in the last
quarter-century and how it has contributed to innovation management and looks into social …

This paper examines the future of IC reporting by offering critical reflection on different forms
of reporting, with a particular focus on Integrated Reporting (). While, the Global Reporting …

Purpose The purpose of this paper is to provide an up-to-the-minute literature review of
intellectual capital disclosure (ICD) to: identify the major themes developed within this …

The purpose of this paper is to review and critique the field of Intellectual Capital Accounting
Research (ICAR). The literature indicates that an organisational and business revolution is …

Purpose–Intellectual capital (IC) shows a significant growing acceptance as a worthy topic of
academic investigation and practical implication. The purpose of this study is to examine the …

This paper reviews the literature pertaining to the assessment of knowledge assets. Since
knowledge assets are at the crux of sustainable competitive advantage, the burgeoning field …

The rise of the “new economy”, one principally driven by information and knowledge, is
attributed to the increased prominence of intellectual capital (IC) as a business and research …

Recent studies suggest a potential relationship between intellectual capital and dynamic
capability in achieving performance. This is unsettling for managers because these studies …

The groundwork of intellectual capital (IC) management, measuring IC, attracts much
attention from academics and practitioners. The purpose of this paper is to design a …