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Knowledge management (KM) and intellectual capital (IC) are believed to influence each other, and the relationship between the two constructs is of vital importance to organizational effectiveness. While a two‐way relationship between KM and IC is conceivable, the relevant empirical research has yet to produce satisfactory evidences on the nature of the relationship between the two constructs. This paper aims to empirically investigate the plausible KM‐IC two‐way relationship in the Egyptian software industry.

This research adopts a cross‐sectional field survey strategy. It adopts a research model depicting a two‐way relationship between KM processes and IC dimensions. Two sets of hypotheses describing the predicted mutual influence between KM and IC are proposed. An instrument was adopted to collect the required data set on KM processes and IC dimensions from 38 Egyptian software firms. The partial least squares (PLS) procedure was used to assess the measurement model and test the research hypotheses.

The analysis revealed three patterns of relationships between KM and IC: one‐way influence from KM to IC (e.g. knowledge application influences each of human capital, organizational capital, and relational capital; one‐way influence from IC to KM (e.g. human capital influences knowledge acquisition and knowledge transfer); and two‐way influence between KM and IC (e.g. between knowledge documentation and organizational capital, between knowledge transfer and relational capital).

Contrary to most of the prior KM‐IC relevant research, this research has adopted a comprehensive research model and research method to facilitate the exploration of the mutual influences between KM processes and IC dimensions in the Egyptian software industry. To a certain extent, the research findings confirm and support the general proposition of a mutual KM‐IC relationship. These findings should contribute to the growing research efforts aiming at developing models that can provide a better explanation of the complex KM‐IC relationship phenomenon.

The threefold purpose of this paper is to reflect on the evolution and transformation of the Journal of Intellectual Capital (JIC) over the past 20 years, to project its future research directions, and, finally, to propose an IC ecosystem.

We adopted a combination of a narrative and a systematic review of 700 JIC papers appearing in the journal in its entirety, from Volume 1 (2000) to Volume 20 (2019). The categorization of topics is based on the frequency of keywords in the titles of the papers.

Scholars have proposed four stages of intellectual capital (IC) research: definition/awareness, measurement/management, implementation/strategy, and ecosystem. Over the past 20 years, a total of 16 special issues were published in the journal. The five topics with the highest paper counts in descending order are country-specific studies, concept papers, reporting and disclosure, measurement and performance. Four issues require the researcher’s special attention: theoretical development, IC research methodology, national intellectual capital, and data collection. An IC ecosystem is proposed to invite discussion and refinement. For future research, ecosystem-oriented and interdisciplinary research are suggested. Research design aimed at achieving Sustainable Development Goals are encouraged.

Intellectual capital research has implications for four major types of stakeholders, namely academia, government agencies, practitioners, and top management team of organizations. The major limitation of this research is that this review of twenty years of intellectual capital research is limited exclusively to the papers published in the JIC; IC papers published in relevant journals or conferences were not included.

This paper presents a comprehensive review of the articles published in the first 20 volumes of the JIC. The field of intellectual capital has evolved from the social construction of IC knowledge to IC knowledge diffusion and inheritance. Hopefully, a fully developed IC ecosystem will eventually emerge. IC researchers can position themselves in the IC research continuum and devise distinctive pathways to enhance their contributions to the transformation of IC research.

The purpose of this paper is to investigate the association between the strength of intellectual capital (IC) and small- and medium-sized enterprise (SME) innovation performance.

Primary data of 150 SMEs belonging to manufacturing medium-high tech industries were collected through a survey. The methodology consists of a confirmatory factor analysis and a cluster analysis, complemented by a t-test, to assess whether there is a significant difference in terms of innovation performance of SMEs characterized by a different strength of IC.

Overall, the findings show that SMEs of the sample can be divided into two groups characterized by a different strength of IC, and those SMEs disclosing a higher strength of IC, in terms of human capital, innovation capital and relational capital, exhibit a significantly higher radical and incremental innovation performance.

The present study provides SME entrepreneurs and managers with an empirical evidence that possessing strong IC in its three dimensions seems to help SMEs reinforce their ability to generate both radical and incremental innovation. This calls that SME entrepreneurs and managers need to identify and effectively manage IC in order to strengthen and effectively leverage their investments on IC.

This study is particularly relevant because, instead of focusing on single categories of IC as previous studies mainly do, it adopts an overarching perspective of the dimensions of IC and their impact on both radical and incremental innovation performance. Moreover, it focuses on the SME context which has been less investigated than large firms within the domain of IC.

The purpose of this paper is to review and critique the current status of intellectual capital (IC) research as published in the Journal of Intellectual Capital (JIC) as it heads into its 15th year with a view to understanding the past and possible direction of future IC research.

Articles published in the JIC are reviewed building on prior IC research and analysis by Guthrie et al. (2012) and Dumay and Garanina (2013). To help understand the impact of articles in the JIC the analysis is supplemented by including citation data from google scholar, journal impact data from the SCImago Journal & Country Rank portal, and the 2013 Australian Business Dean's Council (ABDC) journal ranking list. Also included is commentary from the JIC's senior editors based on their responses to questions asked via e-mail relating to their involvement in, and the future of, the JIC.

The JIC faces a challenge as it is most recognised as an accounting journal despite its focus on managing IC. The research published in the JIC is multidisciplinary as it comes from a wide range of perspectives. However, there appears to be a paucity of research emanating from different perspectives, most notably from North American academics, and a lack of focus on the private and public sectors. However, new perspectives of IC, especially that associated with IC praxis and the third stage of IC research are emerging as transformational opportunities for future IC research, along with the opportunity to experiment with transdisciplinary research.

The paper presents a comprehensive critical review of the articles published in the JIC along with measuring the impact of the articles using citation data from google scholar. Using this approach, the type of research and its impacts can be simultaneously assessed to offer insights into future transformational IC research opportunities, and how IC researchers and the JIC can also be transformational.

This paper aims to study the relationship between intellectual capital disclosures (ICDs) and the relative importance of intangible assets as company value drivers.

Annual reports of Swedish, British and Danish firms are analysed to measure the extent of ICD. The level of intellectual capital (IC) in firms, measured with proxies for the categories of human, structural and relational capital.

As to the components of IC, the empirical results indicate that there is a strong significant positive relationship between (the level of) structural capital possession of a firm and the firm's ICD.

This suggests that firms with a relatively high level of structural capital, disclose more information on IC in the annual report. The study found no such significant association between human and relational capital in firms and ICD regarding these items. Firms might have a transparency drawback in addressing these issues in the reports when these IC categories are relatively of greater importance for firms.

The paper provides evidence for the argument that firms focus their ICD on those IC elements that are most relevant for the company's value creation process.

This paper aims to investigate preparers' and users' perceptions on the usefulness of intellectual capital (IC) information disclosed in annual reports of listed companies. In addition, it aims to examine the significant differences in the perceptions of usefulness of IC information and IC categories of the preparers and users.

The paper used a questionnaire survey method to collect the data (i.e. primary data). The questionnaires were distributed to companies (i.e. chief financial officers and accountants) as preparers, and brokers (i.e. analysts) and banks (i.e. credit officers) as users. The data were analysed using descriptive statistics, t‐test and ANOVA.

The paper found that both preparers and users perceive the IC information disclosed in the annual reports of listed companies to be useful for their decision making purposes. Furthermore, the paper found that there are significant differences in the perception of usefulness between preparers and users.

The paper only focused on certain preparers' and users' perceptions. Nevertheless, it provides evidence that IC information is useful for decision‐making purposes. Future research on this issue may include more users.

The findings provide evidence that IC information disclosed by listed companies is perceived to be useful by preparers and users. In addition, it provides evidence that there is significant difference between the perceptions of the usefulness of IC information by preparers, users and amongst the different user groups. Thus, these findings could be useful for regulatory authorities in Malaysia (e.g. Malaysian Accounting Standards Board and Bursa Malaysia) for the improvement of the disclosure practices (e.g. voluntary basis) by the Malaysian listed companies and enhance transparency in the capital market.

The paper can be considered as the first empirical study to examine the usefulness of the IC information from both views; preparers and users in Malaysia. In addition it contributes to the limited literature on IC in Malaysia.

The purpose of this paper, which is written in two parts, is to investigate empirically if intellectual capital (IC) has an impact on the financial aspects of organisational performance as well as attempting to identify the IC components that may be the drivers for the leading financial indicators of listed companies. The study sought evidence from the companies of the Hong Kong Stock Exchange.

Using data of all the constituent companies of the Hang Seng Index of the Hong Kong Stock Exchange from 2001 to 2005 and the VAIC™ methodology used in the measurement of IC by Pulic, regression models were constructed to examine the relationships between IC and the selected financial performance measures of these companies. Part 1 of the paper first explores a working definition of IC as well as appraising some of the methods in IC measurement. After advocating the use of VAIC™ and reviewing the relevant prior studies, research hypotheses are developed for this study. Part 1 of the paper concludes with a discussion of the research method and regression models used in investigating the hypotheses.

The results of the analysis is presented in Part 2 of the paper, which examines the association between IC, as measured by VAIC™, and the four measures of financial performance in the sample companies surveyed in Hong Kong. Part 1 of the paper develops the hypotheses for the study and establishes the research method used to investigate these hypotheses.

It is believed that this is the first study conducted in Hong Kong involving the use of VAIC™ for the measurement of IC. It not only contributes to the knowledge of IC research, but adds to the existing literature of the progress of IC development in relation to financial performance in companies internationally.

The purpose of this paper is to analyse how insurances can be used in the management of human capital risks. The issue is highlighted in the context of small and medium‐sized enterprises (SMEs).

Building on literature on intellectual liabilities, the paper provides a comprehensive picture of human capital related risks, emphasising their effects on SMEs. The issue is analysed empirically through a qualitative case study of an insurance company.

The paper divides the identified human capital risks into insurable and uninsurable risks, determining a specific insurance solution for each insurable risk. Based on the results, pension, accident, health, life, liability and crime insurances are the most useful types of insurances for the management of human capital risks.

The generalisability of the findings is limited by the methodological choice. As the study is conducted from the viewpoint of an insurance provider, it does not consider the effectiveness of the suggested insurances in practice. Thus, more empirical studies on the approach are called for.

This paper creates a basis for the better recognition of the various human capital risks in companies and describes how insurances can be applied for the management of these risks.

In addition to considering human capital risks as an entity, the paper contributes to the research on knowledge asset protection by examining a practical risk management method for these risks. According to the authors' knowledge, insurances have not been introduced in this context before.

This purpose of this paper is to examine and test the effects of human capital, organization capital, and social capital on knowledge productivity and the interactive effects between intellectual capital and knowledge productivity.

The study adopts questionnaires to conduct a case investigation of the Taiwan biotechnology industry (TBI) and Taiwanese pharmaceutical manufacturers.

All dimensions of intellectual capital positively and significantly influence knowledge productivity. The study proves there are interactive effects between the components of intellectual capital and knowledge productivity.

The paper presents a synthesis of two different literature streams – intellectual capital and knowledge productivity – in order to understand their linkage. This paper is the first to conduct a large‐sample survey to examine the relationship between intellectual capital and knowledge productivity.

The purpose of this paper is to identify select antecedents for affective commitment (AC) and whether organizational trust (OT) mediates the relationship between dimensions of organizational justice (OJ) and AC.

Using a survey-based design, data were collected from employees across industry verticals who were working in various organizations and participated in an executive management program at an Indian management institute. Analysis was carried out using a partial least square-based package of ADANCO 2.2.1.

In line with cross-cultural research, the results indicated that distributive and informational justice contribute toward employees' AC. In addition, the findings confirmed that OT mediates the justice-AC relationship for distributive, interpersonal and informational justice. The role of job satisfaction (JS) as an important antecedent was also identified.

The evidence-based findings, as represented in importance–performance map analysis (IPMA), will help the organizational leaders understand the factors responsible for employees' AC. Leaders will appreciate the important role played by justice, fairness and OT in enhancing commitment. The importance of JS was also highlighted.

This is a pioneering study to provide empirical evidence of the moderating effect of trust on OJ and the AC relationship. It is also one of the first to consider all of the four dimensions of OJ as possible antecedents for AC in a non-Western context.