Journal of Intellectual Capital: Volume 3 Issue 2


Table of contents

A conversation with Göran Roos

Jay Chatzkel

This conversation with Göran Roos explores leveraging the interrelated roles of intellectual capital and strategy in contemporary organizations. Roos has created frameworks which…


Strategic intellectual capital creation: Decontextualizing strategy process research

Sven C. Völpel

Provides both scientific and practical insights into the creation of strategic important intellectual capital. Decontextualizes outcomes from the field of strategy process…


Intellectual capital accounting and reporting in the knowledge economy

A. Seetharaman, Hadi Helmi Bin Zaini Sooria, A.S. Saravanan

Claims the greatest challenge facing the accounting profession is understanding the huge difference between its balance sheet and market valuation. This gap represents the core…


Intellectual capital : Managerial perceptions of organisational knowledge resources

Mark Valentine St Leon

States that if organisations are to more effectively identify, measure and manage their intellectual capital, the responsibilities for initiating and executing these tasks will…


Human capital knowledge value added: A case study in infotech

Gopika Kannan, K.B. Akhilesh

Knowledge value added is a new cost accounting technique making waves in intangibles accounting. It helps managers conduct a business process audit. However, the managers need a…


Intellectual capital and business start‐up success

Iñaki Peña

While start‐up firms create a substantial economic impact on most economies, the failure rate of start‐up firms seems to remain high over time. Few authors have examined the…

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Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Professor Merrill Warkentin