Journal of Intellectual Capital: Volume 4 Issue 4


Table of contents

Intangibles and the transparent enterprise: new strands of knowledge

James Guthrie, Ulf Johanson, P.N. Bukh, P. Sánchez

Examines the new challenges that have been posed by the information society and the new demands posed on management. The term “knowledge‐based economy” has become universal, the…


Why do firms measure their intellectual capital?

Bernard Marr, Dina Gray, Andy Neely

It is now generally believed, within the current literature, that an academic and practitioner focus on intellectual capital (IC) is important and that the measurement of a…


Value‐relevant information on corporate intangibles – creation, use, and barriers in capital markets – “between a rock and a hard place”

John Holland, Ulf Johanson

The article reveals a need for greater understanding and use of corporate intellectual capital (IC) information within two connected capital market areas. Firstly with regard to…


Visualizing value creation through the management control of intangibles

Matti Skoog

Management control systems may differ markedly from organization to organization. However, the trend within many of today's organizations is to include new perspectives in their…


Mapping stakeholder perceptions for a third sector organization

Anne Fletcher, James Guthrie, Peter Steane, Göran Roos, Stephen Pike

Few authors have examined the intellectual capital of non‐profit organizations or discussed their strategic management in terms of intangibles. The Australian Red Cross Blood…


Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?

Cristina Chaminade, Ulf Johanson

The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum…


Italian annual intellectual capital disclosure: An empirical analysis

Saverio Bozzolan, Francesco Favotto, Federica Ricceri

In recent years a world‐wide debate has emerged on the future of business reporting. There is growing agreement that traditional financial reporting is inadequate in meeting with…


Accounting for the employee in the intellectual capital statement

Stefan Thorbjørnsen, Jan Mouritsen

On the basis of three examples of intellectual capital statements that make the individual its central figure, this article discusses the role of individuals in knowledge…


Research and knowledge interaction: Guidelines for intellectual capital reporting

Per Nikolaj Bukh, Ulf Johanson

This paper discusses the differences and complementarities of the two guidelines for managing, measuring and reporting intellectual capital (IC) that has been developed by the…


A new perspective on the knowledge value chain

Clark Eustace

This article presents an interpretation of some major changes affecting the competitive behaviour of firms today. The underlying postulate is a shift from tangible to intangible…


Intangibles: Lessons from the past and a look into the future

Manuel García‐Ayuso

An overwhelming literature on intangibles has been published over past three decades. Based on the evidence provided by recent research studies and the experiences of companies…

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Emerald Publishing Limited

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  • Professor Merrill Warkentin