Journal of Intellectual Capital: Volume 7 Issue 3


Table of contents

Real options and the impact of intellectual capital on corporate value

Sudi Sudarsanam, Ghulam Sorwar, Bernard Marr

The aim of this paper is to discuss intellectual capital (IC) from a valuation perspective and examine the nature of such capital and why traditional valuation methods fail to…


Investigating the management of knowledge for competitive advantage: A strategic cost management perspective

Riccardo Silvi, Suresh Cuganesan

The purpose of this paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage.


Organizational capital as competitive advantage of the firm

Gregorio Martín‐de‐Castro, José Emilio Navas‐López, Pedro López‐Sáez, Elsa Alama‐Salazar

The elements that constitute the organizational capital or capital of the firm, namely its culture, structure, organizational learning, can be a source of competitive advantage…


Managing impairment of goodwill

A. Seetharaman, Jayashree Sreenivasan, Raju Sudha, Tey Ya Yee

The purpose of this paper is to highlight the salient features of the new accounting standards on impairment of goodwill and their practical applications.


How to measure IC in clusters: empirical evidence

Jose Luis Hervas Oliver, Juan Ignacio Dalmau Porta

The purpose of this paper is to provide a strategic framework and tool to measure and value intellectual capital (IC) in regional clusters.


Human capital in service organizations: identifying value drivers

Karthik Namasivayam, Basak Denizci

The purpose of this paper is to draw attention to value‐creating processes and their impacts on human capital valuation in high‐contact service industries.


Internal logic of intellectual capital: a biological approach

Eduardo Bueno, María P. Salmador, Óscar Rodríguez, Gregorio Martín De Castro

The aim of the present paper is to shed new light on the interactions among capitals in a model of measurement and management of intellectual capital using the theoretical lens of…


Intangible resources: a categorial system of knowledge and other intangible assets

T. Diefenbach

There are several strands that cope with particular intangible resources, such as intangible assets, intellectual, human, and organisational capital, data and information…


Response to S. Voelpel et al., “The tyranny of the Balanced Scorecard in the innovation economy,” Journal of Intellectual Capital, Vol. 7 No. 1, 2006, pp. 43‐60

R.S. Kaplan, D.P. Norton

The purpose of this response is to refute Voelpel et al.'s five proposed explanations about why the Balanced Scorecard fails to support innovation and employee empowerment.

Cover of Journal of Intellectual Capital



Online date, start – end:


Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Professor Merrill Warkentin