Meditari Accountancy Research: Volume 26 Issue 3

Guest editorial

Giustina Secundo, John Dumay, Pasquale Del Vecchio

The relationship between intellectual capital and big data: a review

Federica De Santis, Claudia Presti

This paper aims to give an integrated framework for analysing the main opportunities and threats related to the exploitation of Big Data (BD) technologies within intellectual…

The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution

Matteo La Torre, Vida L. Botes, John Dumay, Michele Antonio Rea, Elza Odendaal

As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC…

Developing a knowledge management strategy for data analytics and intellectual capital

Harold D. Harlow

This paper aims to build on current analytics and Big Data definitions and strategies from the literature to develop an overall strategic model connecting knowledge management…

Transforming the stakeholders’ Big Data for intellectual capital management

Lorna Uden, Pasquale Del Vecchio

This paper aims to define a conceptual framework for transforming Big Data into organizational value by focussing on the perspectives of service science and activity theory. In…

Digital relational capital of a company

Mariia Molodchik, Sofiia Paklina, Petr Parshakov

This paper aims to examine how a company can build and develop its relational capital in a digital environment. It searches for proxy-indicators for digital relational capital and…

Breaching intellectual capital: critical reflections on Big Data security

Matteo La Torre, John Dumay, Michele Antonio Rea

Reflecting on Big Data’s assumed benefits, this study aims to identify the risks and challenges of data security underpinning Big Data’s socio-economic value and intellectual…

Museums creating value and developing intellectual capital by technology: From virtual environments to Big Data

Mauro Romanelli

The aim of this study is to provide a conceptual framework to explain how museums sustain intellectual capital and promote value co-creation moving from designing virtual…

Understanding intellectual capital disclosure in online media Big Data: An exploratory case study in a university

Valentina Ndou, Giustina Secundo, John Dumay, Elvin Gjevori

Intellectual capital disclosure (ICD) in universities is gaining increasing attention, especially through the adoption of innovative technologies. Online media, as a relevant…

The new era of business intelligence: Big Data potential in the private health care value creation

Milla Ratia, Jussi Myllärniemi, Nina Helander

As the health care sector is changing rapidly, there is a growing need to develop new ways to make data-driven decisions, especially at the organizational level. Data utilization…