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There has been increased attention and focus on the importance of intellectual capital disclosure. Several Scandinavian companies have ventured forward by publishing intellectual capital statements. However, despite the global appeal and changing beliefs surrounding the value of intellectual capital, it continues to be excluded from Canadian corporate annual reports. This paper outlines a study in which content analysis was conducted on the annual reports of 10,000 Canadian corporations. A list of intellectual capital related terms was searched within the annual reports yielding a significantly small number of instances in which intellectual capital disclosure took place. A major recommendation for corporations who are concerned with their relationship with the capital markets is to develop strategic and tactical initiatives that provide for voluntary disclosure of intellectual capital. These initiatives may initially be used for internal management purposes only, however, an external stakeholder‐focus report will more than likely should be the ultimate goal.

The purpose of this paper is twofold: first, to fill a gap in the intellectual capital (IC) literature by providing insights into the relationship between IC and corporate performance among Arab companies and second, to challenge the validity of the Value Added Intellectual Coefficient (VAIC) as a measure of IC’s contribution to performance.

The research sample included 100 publicly traded Arab companies selected by Forbes Middle East and ranked as top performers in terms of sales, profits, assets, and market value. The methodology included assessing the impact of IC components on company earnings, profitability, efficiency, and market performance for the period between 2011 and 2015. Research hypotheses were tested through the presentation of descriptive statistics, normality tests, correlation matrix, and multiple regression models.

The research yielded ambiguous results. Earnings and profitability were significantly affected by structural and physical capital; efficiency was determined primarily by physical capital; and market performance was mainly influenced by human capital.

The main limitation of the research comes from disadvantages of VAIC as the measure of IC’s contributions to performance.

The paper fills a void in the study of IC and corporate performance among Arab companies.

The pivotal role of knowledge management (KM) and its extensive implications have been debated in the academic literature with insufficient focus on its link to particular organizational control mechanisms such as performance measurement systems (PMS). To bridge this gap and building on resource orchestration theory, this paper aims to investigate the relationships between KM factors, PMS and corporate performance.

Based on a survey data set of 92 listed companies in Iran, the framework and hypotheses were tested using structural equation modeling (SEM) based on partial least squares (PLS).

The SEM-PLS results indicate that knowledge assets are significantly associated with both PMS and corporate performance while knowledge process capabilities (KPC) are not significantly associated with PMS and corporate performance. This study also shows that PMS mediates the relationship between knowledge assets and corporate performance.

The results suggest that the use of appropriate management control systems plays an effective role in synchronizing, aligning and orchestrating a company’s various knowledge resources, which, in turn, can lead to superior overall performance.

Building on a unique synthesis of resource orchestration theory and the knowledge-based view of the firm, the results of this study provide the first empirical evidence on how PMS intervenes in the relationship between knowledge resources (knowledge assets and KPC) and corporate performance.

The purpose of this study is to update a global ranking list of 28 knowledge management and intellectual capital (KM/IC) academic journals. The list should be periodically updated because the pool of active KM/IC researchers changes, researchers adjust their journal perceptions, citation indices change and new journals appear while others become discontinued.

The ranking list was created based on a survey of 463 active KM/IC researchers and journal citation impact metrics (the h-index and the g-index).

Journal of Knowledge Management and Journal of Intellectual Capital are ranked A+, followed by The Learning Organization, Knowledge Management Research & Practice, VINE: The Journal of Information and Knowledge Management Systems, Knowledge and Process Management and International Journal of Knowledge Management which are ranked A. VINE, Electronic Journal of Knowledge Management and Online Journal of Applied Knowledge Management have shown the most improvement. The recently established Journal of Innovation & Knowledge has demonstrated a strong performance.

KM/IC discipline stakeholders may consult and use the ranking list for various purposes, but they should do so with caution. Highly ranked journals are quite likely to have the Clarivate’s Journal Impact Factor or be included in the Clarivate’s Emerging Sources Citation Index. A journal’s longevity is strongly correlated with its citation metrics and is moderately correlated with expert survey scores. Interdisciplinarity is the natural state of the KM and IC research domains, and it should be embraced by the research community.

This study presents the most up-to-date ranking list of KM/IC academic journals.

This paper aims to tie together insights from the body of research on knowledge management (KM) and management accounting control systems to propose a conceptual model in which performance measurement systems (PMS) can play a role in translating knowledge resources into enhanced performance.

The underlying assumption of the “fit-as-mediation” approach signifies that knowledge features can play a role in the determination of the structure and implementation of particular managerial processes and this, in turn, may support information processing and lead to desirable results within organizations.

Synthesizing theory from performance measurement and the knowledge-based view of the firm, the paper’s analysis and discussions elucidate how the implementation of an overarching PMS, i.e. diversity of measurement, could translate the knowledge-related factors, i.e. knowledge resources and knowledge process capabilities, into enhanced performance. In particular, the proposed model shows that a comprehensive PMS plays an intervening role between KM and organizational performance.

The proposed model may inspire a new research agenda to show how knowledge initiatives are managed and measured in organizations and how they are properly aligned with specific managerial processes to deliver real value.

Drawing upon the conceptualized associations among KM, PMS and organizational performance, this paper recommends some practical guidelines by highlighting the importance of PMS whereby organizations may reap maximum benefit from their KM initiatives.

This paper sheds new light on the links between KM and organizational performance, and it appears to be the first study to propose an intervening effect of PMS between KM and organizational performance.

The purpose of this study is to update a global ranking of 27 knowledge management and intellectual capital (KM/IC) academic journals.

The ranking was developed based on a combination of results from a survey of 482 active KM/IC researchers and journal citation impact indices.

The ranking list includes 27 currently active KM/IC journals. The A+ journals are the Journal of Knowledge Management and the Journal of Intellectual Capital. The A journals are the Learning Organization, Knowledge Management Research & Practice, Knowledge and Process Management, VINE: The Journal of Information and Knowledge Management Systems and International Journal of Knowledge Management. A majority of recently launched journals did not fare well in the ranking. Whereas a journal’s longevity is important, it is not the only factor affecting its ranking position. Expert survey and citation impact measures are relatively consistent, but expert survey ranking scores change faster.

KM/IC discipline stakeholders, including practitioners, editors, publishers, reviewers, researchers, students, administrators and librarians, may consult the developed ranking list for various purposes. Compared to 2008, more researchers indicated KM/IC as their primary area of concentration, which is a positive indicator of discipline development.

This is the most recent ranking list of KM/IC academic journals.

Drawing largely upon resource orchestration theory, this study aims to contribute to the intellectual capital (IC) literature by testing a model where intrapreneurship mobilizes resources to trigger firm performance. More specifically, this study investigates how intrapreneurship mediates the relationship between IC and financial performance.

Data was collected using a structured questionnaire administered to a target sample of publicly-listed Iranian companies across a variety of sectors. Archival data supplemented the survey findings to capture financial performance. A structural equation modelling (SEM) approach, using LISREL, was used to assess the measurement and structural models.

The results supported the hypothesized associations among IC, intrapreneurship, and financial performance. Furthermore, the findings provided some evidence that IC is indirectly related to financial performance through the mediating role of intrapreneurship.

The focus on Iranian publicly listed companies limits the generalizability of results.

Managers need to align the company's strategic resources with other competencies such as intrapreneurial initiatives. The synthesis of knowledge resources and intrapreneurship can help organization to better organize, synchronize and support – i.e. “orchestrate” – their human and structural capital, improving the firm's social and innovation capital and eventually enhancing overall performance.

To our knowledge, this is the first study ever to explore the mediating role of intrapreneurship in the relationship between IC and financial performance from the resource orchestration lens.

This study aims to build upon resource orchestration theory to theorize and empirically test a model that demonstrates how knowledge assets and innovation ambidexterity trigger a synergy in favor of firm performance.

Drawing on a survey of 158 Iranian knowledge-intensive companies, this study uses the partial least squares based on structural equation modeling to test the research hypotheses.

The results show that two elements of knowledge assets, namely, structural and relational capital, indirectly affect firm performance through the full mediation of innovation ambidexterity. The findings indicate that human capital has no relationship with both innovation ambidexterity and firm performance.

This study offers fresh insights into the issue of how organizations can create value from an effective orchestration of various strategic resources and capabilities, including knowledge assets and innovation ambidexterity.

This study applies resource orchestration theory to concurrently the areas of knowledge resources and organizational ambidexterity to show how innovation ambidexterity plays a role in translating three various knowledge assets into performance.

The purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance measurement (PM) systems.

Data were collected from a survey of 128 chief financial officers of Iranian publicly listed companies. Hypotheses were tested using partial least squares regression, a structural modeling technique which is appropriate for highly complex predictive models.

Results from the structural model indicate that, in general, companies with a higher level of IC place a premium on the balanced use of PM systems in a diagnostic and interactive style. Furthermore, the results provide some evidence that IC is indirectly associated with organizational performance through the intervening variable of the balanced use of interactive and diagnostic PM systems.

This study sheds light on the issue of how senior management should use PM systems to take full advantage of intellectual assets which could lead to improved organizational performance.

This is the first study of its kind to synthesize a model which examines IC, PM systems, and organizational performance. Although the effect of different types of intangible assets on performance has been substantially examined in the literature, less effort has been devoted to understanding the role of PM systems in leveraging an organization’s IC.

The purpose of this paper is to provide empirical evidence of the relationship between intellectual capital (IC) and economic performance, with focus on social cooperative enterprises (SCEs) that work in non-profit sectors.

A survey was developed and administered in Italy. A final sample of 151 SCEs participated in the study. Data were collected on IC measures, social enterprise activities and economic and mission-based performance outcomes.

Two hypotheses that proposed a positive association between IC sub-components (i.e. human capital, structural capital and relational capital) and the economic and mission-based performance of SCEs were tested. Findings highlight that human capital contributes to explain economic performance which is positively affected by the presence of graduate employees and value added per employee. However, economic performance is negatively affected by the yearly training per employee. In addition, human and relational capital contribute to explain mission-based performance which is positively affected by yearly training, the value added per employee and the quality of relationships with customers. However, mission-based performance is negatively affected by the relationships’ quality with the reference territorial community. Therefore, relational capital would seem to affect only mission-based performance, and human capital influences both dimensions of corporate performance. Structural capital does not affect social cooperatives’ performance.

Some of the results in this study are particular to this research setting. It is therefore important for senior leaders of SCEs to take the results of general IC literature with a grain of salt. Whereas most of the academic literature generally supports the positive relationship of all IC sub-components (i.e. human, structural and relational capital) with performance outcomes, this is not the case in this particular study.

This is the first empirical study that has examined the linkages between IC sub-components and performance outcomes in SCEs in Italy.