Journal of Intellectual Capital: Volume 19 Issue 2


Table of contents

Top ten South African companies’ disclosure of materiality determination process and material issues in integrated reports

Natasja Steenkamp

The purpose of this paper is to develop guidelines of what award winning companies, leading practice in integrated reporting (IR) disclose in their integrated reports about…


Overcoming the symbolic violence of orthodox accounting practice: an intellectual capital perspective

John Dumay, Jim Rooney

While intellectual capital (IC) accounting research has concentrated on private enterprise, it is also germane to the public sector given pressures to create government business…

Auditing patent portfolio for strategic exploitation: A decision support framework for intellectual property managers

Michele Grimaldi, Livio Cricelli, Francesco Rogo

Several causes may induce firm managers to analyze the actual technology condition of patent portfolios, among which is the need of exploiting patents strategically. In this…

Intellectual capital and performance measurement systems in Iran

Kaveh Asiaei, Ruzita Jusoh, Nick Bontis

The purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance…


Does intellectual capital help predict bankruptcy?

Velia Gabriella Cenciarelli, Giulio Greco, Marco Allegrini

The purpose of this paper is to explore whether intellectual capital affects the probability that a particular firm will default. The authors also test whether including…


Improving corporate disclosure through XBRL: An evidence-based taxonomy structure for integrated reporting

Matteo La Torre, Diego Valentinetti, John Dumay, Michele Antonio Rea

The purpose of this paper is to examine the potential for eXtensible Business Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of information is…


Practitioners’ views on intellectual capital and sustainability: From a performance-based to a worth-based perspective

Maurizio Massaro, John Dumay, Andrea Garlatti, Francesca Dal Mas

The purpose of this paper is to investigate the relationship between intellectual capital (IC) and sustainability using practitioners’ perspectives and by developing an analysis…


Self-assessment of intellectual capital in an organisation: Inclusion of internal view, dynamics, and topicality

Tereza Otcenášková, Vladimír Bureš

Intellectual capital represents an integral part of evaluation in many companies. Applied methods do not consider three crucial aspects of intellectual capital, which are…

Intellectual capital and performance: Taxonomy of components and multi-dimensional analysis axes

Eugénia Pedro, João Leitão, Helena Alves

The purpose of this paper is to determine the predominant classification of intellectual capital (IC), in terms of components, using the literature of reference on the…


The impact of knowledge management factors in organizational sustainable competitive advantage

Ana Isabel Torres, Silvana Santos Ferraz, Helena Santos-Rodrigues

The purpose of this paper is to empirically test the relations among different knowledge management (KM) factors, such as human capital (HC), processes and information systems…

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Emerald Publishing Limited

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  • Professor Merrill Warkentin