Journal of Intellectual Capital: Volume 18 Issue 3


Table of contents - Special Issue: Intellectual capital management as a driver of competitiveness and sustainability

Guest Editors: Florinda Matos, Valter Martins Vairinhos

Methods of evaluation of intangible assets and intellectual capital

Marilei Osinski, Paulo Mauricio Selig, Florinda Matos, Darlan José Roman

The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and…


Competitiveness and disclosure of intellectual capital: an empirical research in Portuguese banks

Maria do Rosário Meireles Ferreira Cabrita, Maria de Lurdes Ribeiro da Silva, Ana Maria Gomes Rodrigues, María del Pilar Muñoz Dueñas

The purpose of this paper is to investigate the level of intellectual capital (IC) awareness among Portuguese bank managers and which disclosure techniques are most common. The…


Content analysis within intangible assets disclosure: a structured literature review

Francisca Castilla-Polo, Consuelo Ruiz-Rodríguez

In this paper, the authors analyze the use of content analysis in disclosing voluntarily information on intangible assets, the intangible assets disclosures (IAD). The purpose of…


Healthcare sustainability and the role of intellectual capital: Evidence from an Italian Regional Health Service

Caterina Cavicchi

The purpose of this paper is to investigate the role of intellectual capital (IC) in promoting the sustainable development (SD) program of the Emilia-Romagna Health Service. The…


Representation of intellectual capital’s components amongst Italian social enterprises

Paula Benevene, Eric Kong, Barbara Barbieri, Massimiliano Lucchesi, Michela Cortini

The purpose of this paper is to understand the representation that senior managers of Italian social enterprises have about their organization’s intellectual capital (IC)…

Application of IC-models in a combined public-private sector setting for regional innovation in Slovakia

Roswitha Wiedenhofer, Christian Friedl, Lubomir Billy, Daniela Olejarova

The purpose of this paper is to support the competitiveness and knowledge-based economic growth of the Slovak region of Košice and its stakeholders; suitable intellectual capital…


Mobilising intellectual capital to improve European universities’ competitiveness: The technology transfer offices’ role

Giustina Secundo, Christle De Beer, Cornelius S.L. Schutte, Giuseppina Passiante

Universities concerned with third mission activities are engines that increase regional competitiveness since their primary role in the knowledge-based economy is to stimulate…


Organizational capital, intellectual capital and cost stickiness (evidence from Iran)

Ali Mohammadi, Parastoo Taherkhani

The purpose of this paper is to identify the relationship between organizational capital and the subsets of organizational capital (intellectual capital (IC)) cost and cost…


Performance measurement, intellectual capital and financial sustainability

Ricardo Vinícius Dias Jordão, Vander Ribeiro de Almeida

One of the main contemporary challenges in organisations is finding ways of measuring their intellectual capital (IC), and its effects on competitiveness and financial…


Knowledge management and intellectual capital in networks of small- and medium-sized enterprises

Ricardo Vinícius Dias Jordão, Jorge Casas Novas

The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge…


Increasing smart city competitiveness and sustainability through managing structural capital

Florinda Matos, Valter Martins Vairinhos, Renata Paola Dameri, Susanne Durst

The purpose of this paper is to explore and discuss possible solutions to integrate the concepts of smart city (SC) and intellectual capital management, especially referring to…

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  • Professor Merrill Warkentin