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Implementing an intellectual capital framework in practice

Paola Demartini (Department of Management and Law, University of Rome Tre, Rome, Italy)
Paola Paoloni (University of Human Sciences “N. Cusano”, Rome, Italy)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 11 January 2013

Abstract

Purpose

The purpose of this paper is to analyse the transition from measurement to management in relation to intellectual capital (IC). It aims to understand the relationships between measurement of IC and operational activities, strategies and context.

Design/methodology/approach

This study takes an “action research” perspective to investigate the management of the analysed company in respect to IC.

Findings

The study concerns a company operating in the field of electronics and defence, which has developed a model of IC management. Every project set up by the company that impacts on IC is subject to measurement, valuation and reporting. This model aims to be an effective support to general management, providing a link between intangible assets and capabilities that create value.

Originality/value

This study does not aim to develop a framework for IC measurement but to highlight the process leading to implementing an IC framework in practice.

Keywords

Citation

Demartini, P. and Paoloni, P. (2013), "Implementing an intellectual capital framework in practice", Journal of Intellectual Capital, Vol. 14 No. 1, pp. 69-83. https://doi.org/10.1108/14691931311289020

Publisher

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Emerald Group Publishing Limited

Copyright © 2013, Emerald Group Publishing Limited