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Intellectual capital (IC) management includes various activities that focus on identifying, measuring, controlling and developing the intangible resources of business. As a concept IC management is still theoretical – the managerial problem is that managers do not know the most appropriate approach for them to operationalise IC management. The purpose of this research is to understand the situation in which a suitable approach to IC management is chosen and factors affecting the choice.

Factors that may affect choosing the approach to IC management are suggested in light of the literature. In addition, three cases in which a suitable approach to IC management is chosen in practice are examined. The main research method used in the cases is action research.

The results may provide support when operationalisation of IC management is relevant. The framework presented can be used as a guideline when deciding how to operationalise IC management in one's own organisation. In addition, three examples are given of how IC management can be initiated and why certain choices have been made. Using the framework researchers can improve their models to take better of account various situations.

This paper provides new knowledge about the situation in which a suitable approach to IC management is selected and the factors affecting the choice. The results contribute to the existing discussion on IC management by diminishing the gap between theory and practice.

A change in leadership can signal a shift in corporate strategy to drive future value creation. To help achieve this, a different emphasis may be placed upon the intellectual capital (IC) resources within the organisation. The purpose of this paper is to examine the changes in volume, composition and emphasis of IC disclosure in annual reports mapped against the re-orientation of corporate strategy and associated leadership change.

A longitudinal period of over three decades (1979-2010) is examined. Adopting a case-based approach, Daimler AG is purposively selected for this research having a number of distinct changes in strategy over the period, reflective of leadership change. Using content analysis, annual report IC-related disclosures (structural, relational and human capital) by Daimler AG are examined, by category and more detailed sub-categories, against corporate strategy.

The composition and emphasis of IC disclosures found in the annual reports changes over the longitudinal period and is reflective of the prevailing corporate strategy at that time. There were four identified periods of strategy, each associated with leadership change. The prevalence and qualitative focus of IC disclosures relevant to each period reflects the importance of respective IC components in corporate value creation.

The research is based on annual report IC disclosures within one case company and hence reflect the messages conveyed by that company over the longitudinal period. Additionally, the authors recognise that the annual report is only one source of corporate information, but as a historic record it serves to consistently capture management disclosure over a long-time period. Future research, adopting an econometric approach, could further test the linkages between leadership change, strategic shift and IC-related disclosure.

The research reveals how IC-related disclosure shifts to reflect leadership and strategic change within a case company. Through such disclosure, the authors are able to gain greater insight into how a specific business seeks to create value drawing on the components of IC underpinning corporate strategy.

The research provides new insights into IC disclosure by mapping its content and emphasis against changes in corporate strategy. This has contemporary significance due to the wider disclosure debate concerning strategy and value creation in the annual report, for instance through integrated reporting. Further, the research shows the value of annual reports for longitudinal disclosure research.

The purpose of this paper is 1) to investigate the effects on the crucial Industry 4.0 technological innovations that interact between the real and virtual worlds and that are applied in the sustainable supply chain process; 2) to contribute to the identification of the opportunities, the challenges and the gaps that will support the new research study developments and 3) to analyze the impact of the Industry 4.0 technologies as facilitators of the sustainable supply chain performance in the midst of the Coronavirus (COVID-19).

This research is performed through a bibliographic review in the electronic databases of the Emerald Insight, the Scopus and the Web of Science, considering the main scientific publications on the subject.

The bibliographic search results in 526 articles, followed by two sequential filters for deleting the duplicate articles (resulting in 487 articles) and for selecting the most relevant articles (resulting in 150 articles).

This article identifies the opportunities and the challenges focused on the emerging Industry 4.0 theme. The opportunities can contribute to the sustainable performance of the supply chains and their territories. The Industry 4.0 can also generate challenges like the social inequalities related to the position of the man in the labor market by replacing the human workforce with the machines. Therefore, the man-machine relationship in the Industry 4.0 era is analyzed as a gap in the literature. Therefore, as a way to fill this gap, the authors of this article suggest the exploration of the research focused on the Society 5.0. Also known as “super-smart society,” this recent theme appeared in Japan in April 2016. According to Fukuda (2020), in addition to the focus on the technological development, the Society 5.0 also aims at the quality of life and the social challenge resolutions.

This article contributes to the analysis of the Industry 4.0 technologies as facilitators in the sustainable supply chain performance. It addresses the impacts of the Industry 4.0 technologies applied to the supply chains in the midst of the COVID-19 pandemic, and it analyzes the research gaps and limitations found in the literature. The result of this study can add value and stimulate new research studies related to the application of the Industry 4.0 technologies as facilitators in the supply chain sustainable performance. It can encourage the studies related to the COVID-19 impacts on the sustainable supply chains, and it can promote the research development on the relationship among the man, the machine and the labor in the Fourth Industrial Revolution.

The objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies.

The data were collected from the 2006 annual reports of the selected listed companies; and analyzed using descriptive statistics, t‐test, correlation and regression analyses.

The paper found that firm size, profitability, industry type are determinants of IC disclosure (ICD) in the annual reports of Malaysian listed companies, while leverage and type of audit firm did not statistically influence ICD.

The paper only used data from the 2006 annual reports. However, the findings have highlighted the importance of ICD determinants based on data from an emerging economy (i.e. Malaysian economy).

The paper provides empirical evidence on the current practices and determinants of ICD in the annual reports of the Malaysian listed companies. This evidence would help in understanding and determining factors that influence the extent of ICD. Subsequently, it could assist in enhancing ICD in the annual reports.

The paper contributes by extending the limited ICD literature in Malaysia. Furthermore, the paper has tested more determinants, deemed to influence ICD, compared to prior Malaysian studies. In addition, the paper used a larger sample size with a wider industry coverage compared to previous Malaysian literature.

The purpose of this paper is to develop an analytical framework that links the expenditures on human capital to the resulting long‐term benefits, and thus provide a model for reporting human capital on balance sheets. The framework identifies different kinds of accounting treatments for different kinds of human capital related expenses.

This paper sub‐divides expenditures related to human capital into four categories, based on the expenditure‐long‐term benefits relationships, using a Cartesian axes‐based approach.

The paper shows that a sub‐class of expenditures occur that are within the control of the organisation and provide economic benefits over several periods. As such, these expenditures can be capitalised. Furthermore, expenditures that do not provide long‐term benefits or result in lower productivity also exist. These need to be addressed by the management.

This model needs to be formally field‐tested.

The analytical framework may be used in practice by managers for analysing the benefits of the different types expenditures on human capital. It can also be used by researchers to analyse the benefits of the expenditures on different types of intellectual capital and financial accounting standard setters to standardise the appropriate accounting treatments for different types of human capital related expenditures.

This is the first study that breaks down the human capital related expenditures into comprehensive categories based on the expenditures‐benefits relationships such that positive and negative intangibles are identified, and examines the financial accounting and strategic managerial accounting implications of both kinds of intangibles.

The purpose of this paper is to investigate the extent of corporate disclosure on human resources (HR) in the annual reports of top performing Indian companies.

The paper explores the extent to which top 82 companies from India present information about HR in their annual reports. This study examines the annual reports of each of the top Indian firms listed on the Bombay stock exchange, using the “content analysis” method. Statistical tests have been performed to analyse the difference between the HR disclosure score across public and private sectors and disclosure variations among various industrial sectors.

In-house training programmes has been noticed to be the favourite item of disclosure followed by safety awards/certifications and statements regarding cordial relations with the employees/unions. A majority of the Indian firms have ignored significant HR issues such as employee welfare fund, maternity/paternity leaves, holiday benefits, employee loans and adopting old age homes, etc. Overall, the study reflects low HR related disclosures. No statistically significant difference has been found between the mean HR disclosure from one industry to another and disclosure practices of the private and the public sector companies.

The disclosure pattern of the Indian companies suggests that they only a few companies are concerned about employees’ welfare than the rest. This may motivate a change of the disclosure policy of the rest of the firms who may follow the reporting pattern of the most disclosing ones.

This is first study on the disclosure of HR by the Indian corporate sector in the CSR domain with a disclosure analysis for a period of nine years . This research provides new directions for the literature in this area and may promote comparative studies on HR-based studies from different perspectives.

The purpose of the study is to examine the influence of the corn biofuel on the Jet engine. Each tests were carried out in a small gas turbine setup. The performance characteristics of thrust, thrust-specific fuel consumption, exhaust gas temperature and emission characteristics of Carbon monoxide(CO), Carbon dioxide (CO₂), Oxygen (O₂), Unburned hydrocarbons (UHC) and Nitrogen of oxides (NO) emissions were measured and compared with Jet-A fuel to find the suitability of the biofuel used.

Upgrading and using biofuels in aviation sector have been emerging as a fruitful method to diminish the CO emission into the atmosphere. This research paper explores the possibility of using nanoparticles-enriched bio-oil as a fuel for jet engines. The biofuel taken is corn oil and the added nanoparticles are Al₂O₃.

The biofuel blends used are B0 (100% Jet-A fuel), B10 (10 % corn oil biofuel + 90% Jet-A fuel), B20 (20% corn oil biofuel + 80% Jet-A fuel) and B30 (30% corn oil biofuel + 70% Jet-A fuel). All fuel blends were mixed with the moderate dosage level of 30 ppm. All tests were conducted at different rpm as 50,000, 60,000, 70,000 and 80,000 rpm.

The results proved that within the lower limit, use of biofuel increased the performance characteristics and reduced the emission characteristics except the emission of NO. The moderate-level biofuel with Jet-A fuel showed the equally better performance to the neat Jet-A fuel.

This paper aims to uncover an understanding of how the quality assurance measures used by the property management teams of Grade-B high-rise office blocks influence the satisfaction and retention of tenants and walk-in users.

This study used a case study design backed up by qualitative and quantitative research approaches on a sample size of 90 respondents, including tenants, landlords, property managers and walk-in building users. The data were collected predominantly through interview guides and transcribed, coded and illustrated by the aid of ATLAS.ti software. Data reporting was through tables, graphs and themed direct quotations and eventual discussion. The in-depth/structured interview sessions took between 40 min and 1 h, and the walk-along interviews ranged between 30 and 40 min. Content analysis through thematic coding, categorisation and analysis were used in handling qualitative data. Direct quotes from participant responses from interview transcripts were inserted in line with the themes. And participants allocated pseudo-names to guard their confidentiality.

The key themes that linked quality assurance measures of access systems and tenant retention included distribution of access systems, the retention trends, quality assurance measures followed and the tenant experiences regarding how complaints are handled.

It is important to understand how tenants and other users of high-rise buildings experience their performance and inclusiveness. In a place like Kampala city, such a phenomenon can be proven through tenants sustaining their tenures/use of the facilities. Yet, to the best of the authors’ knowledge, presently no empirical studies have explored such a connection.

The purpose of this paper is to argue that the kind of variety among firms that is a condition for economic progress is fundamentally based on the intellectual capital (IC) of each firm.

The theoretical analysis is illustrated with case study findings from the Finnish games industry.

The firm heterogeneity essential for the development of a knowledge‐intensive industry cannot be accurately captured with the concepts “routines” or “dynamic capabilities”. Instead, IC should be adopted for this purpose as it emphasises the skills, actions and determination of people and their interactions, thus capturing the uniqueness of each firm.

Case study findings from other knowledge‐intensive industries would be needed to make the argument more general.

Papers approaching IC from the industry‐level have been scarce, likewise papers tying IC to the evolutionary theory of economic change.

This paper aims to examine the measurement of intangible aspects of research and development (R&D) projects, particularly from the funding organization's point‐of‐view.

A literature review on R&D measurement is carried out in order to identify the intangible factors to be measured as well as potential indicators. The practical applicability of the measures is discussed in light of an exploratory case study.

Lists of intangible inputs and outputs of R&D projects are presented along with some potential measures. The assessment of the intangible aspects of R&D projects is considered important for the funding organization. However, the current measurement practices are inadequate.

The results provide a summary of the current status of the topic and a basis for further research.

The knowledge about the intangible aspects of R&D projects summarized in this paper has been scattered before in a wide set of previous research literature. The evaluation of the existing measures provides valuable information for understanding the development stage of this academic and managerial discipline.