Journal of Intellectual Capital: Volume 14 Issue 4


Table of contents

Investigating the current state and impact of the intellectual capital academic discipline

Alexander Serenko, Nick Bontis

– The purpose of this paper is to: investigate the current state of intellectual capital (IC) as an academic discipline, and explore the impact of IC on the state of practice.


A theoretical framework for assessing managing and indexing the intellectual capital

Michele Grimaldi, Livio Cricelli, Francesco Rogo

The purpose of this paper is to propose a theoretical framework which defines, analyses and assesses the intellectual capital (IC) value drivers (VDs) to increase the value…


The role of causal maps in intellectual capital measurement and management

Marco Montemari, Christian Nielsen

– The purpose of this paper is to investigate the measurement and the management of the dynamic aspects of intellectual capital through the use of causal mapping.


Value added intellectual coefficient (VAIC): A methodological and critical review

Gianpaolo Iazzolino, Domenico Laise

The purpose of this paper is to study, mainly from the point of view of methodological accounting principles, the value added intellectual coefficient (VAIC), introduced by Pulic…


The market-to-book value gap and the accounting fallacy

Giuseppe Marzo

The purpose of the paper is to offer some advancing in the understanding of the market-to-book value (MBV) gap (or ratio) as the symptom and the metrics for intellectual capital…


National intellectual capital assessment models: a literature review

Romilio Labra, M. Paloma Sánchez

The purpose of this paper is to review the literature on national intellectual capital (NIC) in order to identify and compare the main models to measure and report IC at the…


An intellectual capital-based differentiation theory of innovation practice

John Dumay, Jim Rooney, Lisa Marini

The purpose of this paper is to respond to calls to research recognising impediments to innovation practice. The paper argues that decision-making preferences by risk-averse…


Intellectual capital investments: evidence from panel VAR analysis

Iuliia Naidenova, Petr Parshakov

Investments in intellectual capital (IC) are often linked to competitive advantages that improve economic profit and increase the value of a company. However, this effect is…


Chinese and English language versions: intellectual capital disclosure

Likang Liao, Mary Low, Howard Davey

The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are…

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  • Professor Merrill Warkentin