Introduction

Abstract

Attention focusing on intangible forms of capital is increasing in both research and practice. Lev and Zambon (2003) write in the introduction of a special issue of the European Accounting Review, “We strongly believe that intangibles are the major drivers of company growth” (p. 597). Intellectual capital seems to have led the way in the conceptual development of intangible values. However, other forms of intangible capital are being defined, including: organizational, human, relationship, social, political, innovation, and collaborative. This volume consists of papers that focus on the latter. We broadly define collaborative capital as the organizational assets that enable people to work together well. It is manifested in such outcomes as increased innovation and creativity, commitment and involvement, flexibility and adaptability, leveraging knowledge, and enhancing learning.

Citation

Beyerlein, M.M., Beyerlein, S.T. and Kennedy, F.A. (2005), "Introduction", Beyerlein, M.M., Beyerlein, S.T. and Kennedy, F.A. (Ed.) Collaborative Capital: Creating Intangible Value (Advances in Interdisciplinary Studies of Work Teams, Vol. 11), Emerald Group Publishing Limited, Leeds, pp. xiii-xx. https://doi.org/10.1016/S1572-0977(05)11014-0