Journal of Intellectual Capital: Volume 14 Issue 3


Table of contents

Intellectual capital assessment practices: overview and managerial implications

Antonio Lerro, Giovanni Schiuma

Acknowledging the strategic relevance of assessing and managing intellectual capital (IC), this editorial first aims to discuss a classification of the IC assessment strategies…


Awareness of your own intangible assets : A hypothesis of overlapping between ICS and CSRS processes

Paola Demartini, Paola Paoloni

The purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility…

Colouring the numbers – on the role of intellectual capital in financial reporting

Johan Graaf

The aim of this paper is to explore how managers are mobilising IC items when approaching their investors and analysts. To this date, there is a lack of knowledge surrounding the…

Measuring and reporting intellectual capital : Lessons learnt from some interventionist research projects

Maria Serena Chiucchi

Despite the plethora of frameworks proposed, there is little evidence of organizations measuring and reporting their IC. This paper aims to shed light on the factors that can…


Italian state university contemporary performance plans: an intellectual capital focus?

Benedetta Siboni, Maria Teresa Nardo, Daniela Sangiorgi

The current research aims to investigate what Italian state universities consider as intellectual capital (IC) in their performance plans. Universities assume a specific…

Dealing with knowledge in the Italian public universities: The role of performance management systems

Vincenza Esposito, Ernesto De Nito, Mario Pezzillo Iacono, Lucia Silvestri

This article sets out to investigate the relationship between performance management systems (PMSs) and knowledge in public universities. In particular, this paper intends to…


A political economy of intangibles reporting: the case of Japan

Laura Girella, Stefano Zambon

The paper aims to explore the economic, political and social premises according to which some governmental agencies have decided to promote IC reporting in their country. Firstly…

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  • Professor Merrill Warkentin