Journal of Intellectual Capital: Volume 11 Issue 3


Table of contents

Applying the VAIC™ model to Australian hotels

Gregory Laing, Jillian Dunn, Susan Hughes‐Lucas

This paper aims to examine the extent to which intellectual capital (IC) adds value to a service provider and presents an approach for interpreting the results.


Analyzing BSC and IC's usefulness in nonprofit organizations

Eric Kong

The balanced scorecard (BSC) and intellectual capital (IC) concepts are two strategic management methods that help to identify and elevate organizations' intellectual resources in…


Intellectual capital in service‐ and product‐oriented companies

Aino Kianto, Pia Hurmelinna‐Laukkanen, Paavo Ritala

As service companies are occupying an increasingly significant place as drivers of economic growth, there is a pressing need to understand their peculiarities in order to…


Intellectual capital disclosure in Chinese (mainland) companies

An Yi, Howard Davey

The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H…


Intellectual capital and value creation in Spanish firms

Jose María Díez, Magda Lizet Ochoa, M. Begoña Prieto, Alicia Santidrián

The purpose of this paper is to explore and to explain the influence of representative variables of human capital and structural capital on the creation of business value.


Importance and contribution of intangible assets: SME managers' perceptions

Natasja Steenkamp, Varsha Kashyap

The purpose of this paper is to focus on small and medium enterprises (SMEs) in an attempt to cover the gap in research on intellectual capital (IC) applied to SMEs. The paper…


Intangible assets valuation in the Malaysian capital market

Norhana Salamudin, Ridzwan Bakar, Muhd Kamil Ibrahim, Faridah Haji Hassan

This study examines the intangible assets value of the Malaysian market. It measures the relationship between intangible assets and corporate market value of Malaysian firms and…


Interorganizational IT investments and the value upstream relational capital

Pierre‐Majorique Léger

The focus of this article is upstream relational capital, the intangible value of a firm's business relations with its suppliers. The paper aims to propose and test a valuation…

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Emerald Publishing Limited

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  • Professor Merrill Warkentin