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The purpose of this paper is to explore the plausibility of six elements of IC and justify the measurement ability of a set of indicators based on publicly available data for each of the proposed element in order to provide tools to managers for their decision-making process in knowledge management (KM).

Core company's intangibles are combined into six intellectual capital (IC) elements that appear after the division of each of the traditional components (human, structural and relational capital (RC)). The human capital includes management and human resources capabilities (HRC). Structural capital is divided into innovation and internal process capabilities (IPC). RC contains networking capabilities and customer loyalty. In drawing on the relevant literature each element is described through a set of indicators collected from publicly available data. The validity of proposed IC model is justified through structural equation modeling. Each element is tested on a sample of more than 1,650 listed European companies over the period of 2004-2011.

The study gives empirical support of three component IC structure and its decomposition into second level. The findings reveal that implementation of KM plays a significant role for HRC as well as for IPC.

The analysis was conducted for a particular sample that may restrict the conclusions.

The proposed measurements for intangibles can be applied by any company for benchmarking and comparative analysis in KM.

The study provides empirical justification of metrics for intangibles allowing a better route in an economy driven by knowledge.

Successful promotion of academic entrepreneurship is a determining factor in the pursuit of university entrepreneurialism. This paper aims to illustrate how qualitative data on the performance of the technology transfer office (TTO), based on access to intellectual capital (IC) indicators, can be transformed into a metric to provide insights that assist in strategy development for a university moving towards a more entrepreneurial configuration.

The TTO performance metric takes the form of a self-assessment of access to IC indicators, which are determinants of effectiveness. This study involves the use of the metric through the completion of an online survey and follow-up interviews, to collect and analyse the data.

The performance of 34 TTOs in continental Europe and the UK are measured, and insights into the success of promoting academic entrepreneurship were gained. The qualitative data are studied in detail to illustrate how the university can strategically leverage IC to enhance academic entrepreneurship.

This study recommends that the university align the mission statement and organisational structure of the TTO, to enable access to IC. This, in turn, may result in increased academic entrepreneurship activities, which will drive the university towards increased entrepreneurialism.

The interpretation of the qualitative data relating to the performance of the TTO, and which factors influence it, aids in understanding the performance of the entrepreneurial university and illustrates, which strategic interventions can be made.

Understanding the link between IC, academic entrepreneurship (as encapsulated in the performance of the TTO) and the characteristics of the entrepreneurial university is particularly useful for university management decisions.

The purpose of this paper is to point out whether Italian cultural organizations recognize, measure and manage intellectual capital (IC).

An empirical research on the subject of (IC) in cultural organizations has been carried out. Interviews have been realized with directors of Italian cultural organizations and a questionnaire submitted to a sample of 100 individuals involved in the Italian cultural sector.

Italian cultural organizations recognize the importance of IC, but they do not measure IC. Nonetheless, they claim to manage IC, even if they do not measure it through numerical indicators. A non‐metric approach for the visualization of IC has been rejected, as well. Controversial and ambiguous statements are discussed.

There is a gap between the directors' statements and their organizational behaviour. Most of them declare the need for IC numerical indicators, but only in one case is an overall IC performance measurement system in place.

The usefulness of the paper is that practitioners may reflect on the obstacles to the implementation of an IC measurement system in cultural organizations.

Cultural organizations are “unknown terrain” in terms of research into IC and may therefore suggest an innovative path for the analysis of IC. In this context, the paper discusses the need for either a metric approach or a non‐metric approach for the representation – and then the management – of IC.

For better mapping the path of intellectual capital (IC) research, the purpose of this paper is to selectively review empirical studies of IC published, and identify theories, components and three dimensions of analysis: national IC (NIC), regional IC (RIC) and organizational IC (OIC).

The systematic literature review (SLR) subject to analysis is based on empirical studies made between 1960 and 2016, and focuses on three dimensions of analysis: NIC, RIC and OIC. Four research questions were designed, using the following databases, namely, Web of Science, Scopus and Google Scholar, for data collection purposes.

The SLR unveils a multidimensional taxonomy for measuring and classifying the type of IC applicable to the different levels of analysis and provides some recommendations for future studies of NIC, RIC and OIC, by outlining the need for clear definitions of components and measures of IC and identifying strengths, limitations and future research avenues.

In order to fill the gap found in the literature and the non-existence of a study clarifying the multiple dimensions of analysis of IC, this SLR makes a twofold, original contribution to the literature on management: providing an SLR of the main empirical studies dealing with different units of analysis; and identifying a multidimensional taxonomy for measuring and classifying the type of IC applicable to the different levels of analysis.

The purpose of this article is to explore the association of the Relational Capital (RC) embedded in a medical specialist’s social–professional network with the specialist’s economic performance based on social network analysis (SNA).

Using health insurance claims data regarding ∼108,000 physicians treating ∼72,000,000 patients, social–professional networks (patient-sharing-networks (PSNs)) of ∼26,000 medical specialists were simulated. To explore the correlation of the network's characteristics (degree centrality, density, relative betweenness centrality and referrer concentration) with economic performance, ordinary-least-squares (OLS)-regression models were estimated for ten common specialties (gynecology, internal medicine, orthopedics, ophthalmology, otolaryngology, dermatology, urology, neurology, radiology and rehabilitative medicine).

The study confirms the applicability and strong explanatory power of SNA metrics for RC measurement in ambulatory healthcare. Degree centrality and relative betweenness centrality correlate positively with economic performance, whereas density and referrer concentration exhibit negative coefficients. These results confirm the argument that RC has a strong association with the economic performance of medical specialists.

The study pioneers SNA for RC measurement in healthcare. It is among the first publications on specialists' PSNs. Questions for future research are proposed.

The paper aims to provide an assessment of a tool for the macro‐level measurement of intellectual capital developed by Corrado, Hulten and Sichel (CHS model).

The aim paper assesses the validity and accuracy of the CHS model in measuring intellectual capital in general and to see whether it has application at the national economy level.

The model's new accounting ideas have great potential, but some serious question marks remain. The key advantage of the model is that it accumulates capitalized intangibles over time. On the other hand, the elements of intellectual capital, i.e. spending on innovative property and economic competencies, software and other computerized information, are too vague and problematic.

CHS model is a rather frequently used method for measuring intellectual capital. However, its validity has not been under critical analysis or examination earlier. Therefore, the results of this paper bring important and valuable information into reliable measurement of intellectual capital and are a step forward to develop more valid methodologies within intellectual capital research.

The purpose of this paper is to propose a model to disclose, report, and manage intellectual capital (IC) in a network of companies. To this end, it provides a monetary evaluation of core competencies (CCs), which may be defined as a bundle of various types of intangibles, aggregating their value into a network statement, called a network competence report (NCR).

The paper utilises the interventionist approach. The intervention was conducted by the authors and studied through joint reflections on documentation from meetings and individual, semi-structured interviews.

The NCR makes IC more transparent, thereby allowing companies and network managers to assess the strengths and weaknesses of CCs with a consequent potential insight into their potential earnings.

This method is labour-intensive, especially in its first application, and the data collection requires considerable company involvement. The interventionist approach may have influenced the empirical results, which may be affected by subjectivity. As the paper involves a single network, care should be taken in generalising its empirical evidence.

In making IC management more effective, the NCR is valuable for academics, management, political authorities and, more generally, for a network’s stakeholders. The NCR is a tool for internal and external communication purposes, creating the conditions to mobilise IC. The proposed model supports the diagnosis of networks by providing CC maps and assessments relevant to their governance and competitiveness. The NCR depicts company and network CCs, allowing intertemporal comparisons that facilitate understanding of the effectiveness of the network’s actions and the importance of belonging to it.

This paper represents a first attempt to evaluate, in monetary terms, CCs in a network. Its value lies in its practical implications. Moreover, the paper investigates IC in applied terms, contributing to reducing the gap between theory and practice.

The purpose of this paper is to present a framework for prioritizing intellectual capital (IC) indicators, as well as suggesting key improvement areas by using the Delphi approach and analytic hierarchy process (AHP) analysis.

The effectiveness of the framework is demonstrated through the case study of a public sector research and development organization.

This paper identifies three major characteristics of the framework: weighing indicators that should be based on an organization's strategies and contexts; employing multiple processes (Delphi and AHP approaches) which can overcome the limitation of a single methodology; and providing a visual map that can help management identify which indicators and related activities need attention and should be improved.

This research contributes to the literature and practices in several ways. First, this paper provides a practical and operational guideline on how to engage in IC management efficiently. Second, the authors try to integrate IC management into traditional management tools (e.g. quality management) by employing the concept of an operational feedback process and three screening processes. Third, this paper tests the possibility of using a Delphi approach in prioritizing IC indicators.

The purpose of this paper is to investigate the relationship between popularity in a social media network and a company’s revenue, expenditure and market value. Additionally, social media networks are analysed as tools for both voluntary and involuntary intellectual capital (IC) disclosure.

These aims are analysed in the context of the football industry. An empirical analysis evaluates the correlations between team and player social media metrics from Facebook, Twitter, Google Plus, Instagram and their football club’s market value, revenue and player transfer fees. Examples of timely IC disclosure are also reported.

The results indicate that popularity metrics in social media are determinants of the value of human and relational capital in professional football clubs. Popularity in social media positively correlates to market capitalisation, revenue and player transfer fees. Additionally, examples are provided to show how social media can be a tool for disclosing IC information in a relevant and timely manner.

From a strategic management perspective, the authors find that there are economic opportunities to be gained from managing social media platforms appropriately and that knowledge derived from social media needs to be used effectively by club managers, so that fans and followers can be transformed into consumers. One practical implication of this research is the need to hire social media experts that are able to develop, coordinate and manage digital communication strategies.

This paper presents an analysis of emerging changes in technology and communication platforms and different types of disclosure. It aims to demonstrate that the metrics derived from social media can be used as tool to disclose voluntary and involuntary information about IC – information that is particularly useful to investors because their shortage of tangible assets can make football clubs difficult to evaluate.

This paper focuses on current efforts to demonstrate the value of knowledge in organisations with reference to activities and systems for the measurement of intangibles. These efforts stem largely from widespread dissatisfaction with the manner in which traditional accounting methods treat intangibles. The wider context is that of national and international governments and organisations striving to master the drivers of knowledge‐based change by involvement in research projects, in conferences, in attempts to find new means of representing intangibles in standard industrial classifications and national accounts and in standards setting for knowledge management. Organisationally this is manifest in proprietary systems for measuring intangibles, many of which suffer the handicap of being overly‐focused on single organisations, with the metrics process continuing to lack critical mass. Although such efforts are necessary and will continue, they are most likely to succeed where they relate to mainstream business activities and operate not so much as metrics as indicators.