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Intellectual Capital dynamics: seeing them “in practice” through a temporal lens

Marco Giuliani (Department of Management, Università Politecnica delle Marche, Ancona, Italy)

VINE

ISSN: 0305-5728

Article publication date: 9 February 2015

Abstract

Purpose

The purpose of this study is to observe Intellectual Capital (IC) dynamics “in practice” through a temporal lens by considering IC as an on-going process, and thus taking into consideration its life cycle and how it changes over time.

Design/methodology/approach

A longitudinal case study has been investigated by adopting a participant observation approach to understand how the dynamics of IC are understood in practice.

Findings

This study spotlights three main conceptions of IC dynamics (value creation, IC activities and organizational change) which, although generally proposed in literature as separable concepts, do co-exist and interact, in practice as is reflected in the related managerial tools.

Research limitations/implications

The main limitations of this study are twofold. The first is related to the methodology adopted and in particular, to the participant observation approach. The second is related to the specifics of the case study undertaken. This paper contributes to the literature on “Intellectual Capital in action” and “Intellectual Capital in practice” by enriching the understanding of IC dynamics.

Originality/value

By comparison to the extant literature in which the IC dynamics concepts are considered separately, this study combines the three different concepts and examines them in vivo, adopting a longitudinal perspective.

Keywords

Acknowledgements

The author would like to express many thanks to Dr John Dumay (University of Sydney Business School) for his helpful comments and encouragement to develop this paper.

Citation

Giuliani, M. (2015), "Intellectual Capital dynamics: seeing them “in practice” through a temporal lens", VINE, Vol. 45 No. 1, pp. 46-66. https://doi.org/10.1108/VINE-09-2013-0050

Publisher

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Emerald Group Publishing Limited

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