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The paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital.

Case studies of wireless technology companies based in Canada are adopted to examine the interrelationship between intellectual capital components with a resource‐based view as well as deficiencies in their current financial reporting with respect to intellectual capital. An intellectual capital flow statement is proposed in order to capture the necessary characteristics.

This study confirms the inter‐relationship between components of intellectual capital and business growth performance among the selected cases of wireless technology companies. It suggests an “add‐on” disclosure of intellectual capital flow that would enhance the usefulness and predictability of performance.

This study is based on case studies of six wireless technology companies and may not be generalisable to other technology‐based companies.

The paper suggests a disclosure method for intellectual capital that mitigates problems with information asymmetry in technology‐based companies while maintaining harmony with current financial reporting practice.

This paper integrates prior studies and concepts in intellectual capital, technology management and financial accounting theory, aiming to develop an integrated framework for the disclosure of intellectual capital.

The purpose of this paper is to develop a theoretical and empirical exploration of link between organization intellectual capital and knowledge flows with its incremental and radical innovation performance.

This paper adopts relevant literature of social capital and organizational learning to examine the impact of intellectual capital and knowledge flows on incremental and radical innovation based on surveying 95 firms. To test the research hypotheses, regression analysis is used.

Results of the study show that human capital and top-down knowledge flows significantly and positively influence both incremental and radical innovations. Social capital and bottom-up knowledge flows do not have any significant impact on incremental or/and radical innovation. Organizational capital has a positive impact on incremental innovation as expected.

The results offer several practical implications for business managers to harvest its knowledge bases resident in the firm’s different forms appropriately to make innovation successful. Particularly, knowledge resident in human capital and organizational capital is useful for making incremental innovation. Especially, new knowledge, new skills and new perspectives resident in human capital are crucial important for making radical innovation. Both incremental and radical innovations are positively influenced by dynamic managerial capabilities.

This study contributes to literature by providing new evidence linking organization intellectual capital and knowledge flows with its innovation performance. Especially, the missing link between top-down knowledge flows and radical innovation is empirically examined. Value of this study is that social capital and bottom-up knowledge flows are not universally beneficial for enhancing innovation and their impacts on innovation performance are context dependent and more sophisticated than it is recognized in the literature.

This study aims to develop and empirically test a “stocks and flows”-based model of intellectual capital (IC) that examines how human-embodied knowledge (i.e., human capital) can be transformed into organisational non-embodied knowledge (i.e., organisational capital) through the mediating roles of social capital and the knowledge management (KM) process of knowledge transfer.

A structural model was developed and empirically tested using a survey data set of 295 questionnaires collected from the “knowledge-intensive” pharmaceutical manufacturing industry in Jordan.

Empirical results revealed that each of human capital, social capital and knowledge transfer has a positive and significant effect on organizational capital. In particular, knowledge transfer emerged as having the strongest effect. Social capital, on the other hand, emerged as having a positive and significant effect on knowledge transfer. Mediation analysis revealed that while human capital significantly affects organizational capital, such an effect is partially and significantly mediated by each of social capital as well as knowledge transfer.

This study provides senior managers in pharmaceutical manufacturing firms with valuable insights pertaining to the development of their IC, in terms of how to exploit their knowledge stocks (i.e. human-embodied knowledge and organizational non-embodied knowledge) through managing knowledge flows between them. This was shown to be significantly leveraged by the mediating roles of social capital as well as knowledge transfer.

This study provides important theoretical and empirical contributions to the extant literature in a number of ways. It provides better understanding of the intricate linkages among IC dimensions, and how these play complementary roles in organizational capital development. It has also provided important empirical evidence highlighting the vital mediating roles of social capital and knowledge transfer in facilitating knowledge flows, which aid in transforming human-embodied knowledge stocks into organizational-embodied ones.

Skandia’s intellectual capital supplements are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. These supplements to the financial accounting statement communicate not only in numbers but also in stories and illustrations about the challenges facing the firm. They help develop a narrative for the path ahead for Skandia as a “capable” firm that thrives through intellectual resources found in humans, structures and relations. In this paper we discuss how this is possible and we suggest that intellectual capital statements are not only new types of communication; they also anticipate new “contracts” between labour and management where employees are persuaded to help managers craft the strategies to be pursued in the marketplace of the future.

In 1994 the Swedish insurance company Skandia published the first intellectual capital report. Following these steps, other European companies decided to report on intangible resources. The Indian company, Reliance Industries Limited, published the first Indian intellectual capital report in 1997. Later other Indian companies also started to build and publish this new type of corporate report. Now the question is: are there any differences between Indian intellectual capital reports and European intellectual capital reports? If so, what ideas can be derived from these differences?

A case study was carried out to analyse how Indian firms build the intellectual capital report. In particular three leading Indian firms were selected: Reliance Industries Limited, Balrampur Chini Mills, and Shree Cement Limited.

The paper offers insights into how leading Indian firms measure and report knowledge‐based resources. The Indian intellectual capital report does not focus on the business model, values, mission and vision and/or knowledge management issues as in the case of European intellectual capital reports. It presents a “narrative” style. This is a major distinctive feature of Indian reports.

The case study may help other companies to build the intellectual capital report. As the paper also provides a comparative view of Indian and European intellectual capital reports, managers can decide which approach better fits their firms.

Most papers on intellectual capital measuring and reporting focus on European firms. However, this pioneer paper offers some insights into the reporting of intellectual capital in Indian companies.

This paper details an empirical pilot study that explores the development of several conceptual measures and models regarding intellectual capital and its impact on business performance. The objective of this pilot study is to explore the development of items and constructs through principal components analysis and partial least squares (PLS). The final retained, subjective measures and optimal structural specification show a valid, reliable, significant and substantive causal link between dimensions of intellectual capital and business performance. These results should help both academics and practitioners more readily understand the components of intellectual capital and provide insight into developing and increasing it within an organization. Suggestions are then made to advance and improve this research programme.

The purpose of this paper is to investigate the measurement and the management of the dynamic aspects of intellectual capital through the use of causal mapping.

The paper details the methods utilized in a single in-depth case study of a network-based business model.

The paper illustrates how causal mapping can be used to understand how intellectual capital really works in the specific business context in which it is deployed. Moreover, exploiting the causal map as a platform for extracting a set of indicators can provide information on the length of the lag and the persistence of the effects of managerial actions. In addition, it can signal when and how to refine and update the causal map. The combination of these factors can potentially support the dynamic measurement and management of intellectual capital.

The paper presented has two main limitations. First, the use of a single case study to provide in-depth and rich data limits the generalizability of the observations. Second, the proposed approach has not been implemented in practice. Future research opportunities include interventionist-type case studies that put the causal mapping approach into practice.

The paper highlights the need to build causal maps to enhance the measurement and management of intellectual capital, which is dynamic in nature. As a consequence, this tool can be useful for monitoring the intangibles of companies and networks and to better understand the contribution their intellectual capital makes to the value creation process.

The paper openly questions the measurement of the fluid and dynamic aspects of intellectual capital. It proposes a tool for governing these aspects and it suggests that even the existing intellectual capital measurement systems can improve their usefulness by including these dimensions. So, a shift in intellectual capital measurement is prescribed.

China's emerging multinationals (CEMs) have gained attention for their increasing activities in mergers and acquisitions (M&As) within the global arena. Harnessing previous studies about the significance of their cultural baggage and an underlying strategic intent in reverse technology transfer through cross‐border M&As, the purpose of this paper is to explore the dynamics of CEMs in their process of cross‐border M&As through the perspectives of intellectual capital.

Building on an interdisciplinary literature review, a theoretical framework is devised to exemplify such dynamics within a CEM during the course of reverse technology transfer and swift transformation into a global enterprise for technological innovation through M&As. A longitudinal case study is adopted to examine how two technology‐based CEMs continue to modify and reconfigure their respective committed intellectual capital resources while undergoing cross‐border M&A transactions.

The study suggests the relevance of a conceptual framework and unveils a causal development of dynamic capabilities that is evidenced by resource reconfiguration and post‐merger performance. It further reveals a reinforced dynamic capability development process that would enhance reverse technology transfer for domestic rather than overseas market development while pursuing equilibrium of knowledge.

This is an original paper that explores the cultural dynamics of CEMs and what influences their intellectual capital development during their cross‐border M&As. This paper articulates that CEMs need to create their own unique intellectual capital that contributes constructively to their international operations throughout their post‐merger integrations.

The purpose of this paper is to use the critical approach to management research (Alvesson and Deetz), to examine intellectual capital (IC) with the twin perspectives of from inside the classroom and as a bottom‐up approach, and, in the process, develop a micro IC model of knowledge flows.

The paper presents a case study, based on the author's experience in applying the concept of micro IC to the classroom and student learning.

IC is created without the students being formally aware of its extent. The focus moves from a top‐down evaluation of IC stocks such as student academic performance to a bottom‐up view of IC flows in which discipline knowledge is applied and generic attributes such as collaboration, communication and critical evaluation are exercised with incremental improvement. These are not normally noticed by the students. However, some skills which do not form part of the university skills plan are acknowledged by students. These include high engagement in the classroom instead of passive learning, more confident, flexible communication and persuasion, as well as the ability to speak unprepared without resorting to reciting from the textbook or lecture slides.

The model for micro IC is based on case study research which has been conducted longitudinally for three years. The micro IC knowledge flow model has been developed outside the business environment but with reference to it.

There is scope to compare and apply the insights from the micro IC model to business performance without requiring an overarching interwoven set of indicators as is required by approaches such as the balanced scorecard.

A micro IC approach provides a bottom‐up method for understanding the often significant benefits of IC that are hidden by a top‐down approach.

A micro IC approach has not been previously proposed. The paper both provides a model drawn from the knowledge literature and then applies it to learning and teaching in management accounting coursework which uses a team‐learning approach.

This study aims to validate a direct method to measure relational capital through the estimation of corporate brands. Considering the influence of relational capital management in leading performance and brand development, we consider brand value as a proxy for relational capital. The main research goal is to extend the previous literature on intellectual capital, financial performance and brand management by elaborating and testing an original approach for valuating corporate brands using regression analysis on multiples based on firm-specific accounting data and market information.

The authors propose two econometric models, for both listed and non-listed companies, which consider brand valuations made by primary consulting entities (Interbrand, Brand Finance, BrandZ, European Brand Institute) and multiples derived from accounting and market data of firms. Models were tested on a sample of nonfinancial firms for the period from 2006 to 2019, distinguishing between IAS/IFRS-based and US GAAP-based reporting standards.

The empirical results show that the identified set of market and accounting multiples proved to be significant information for estimating the value of brands within the IAS/IFRS framework, while a lower explanatory power was assessed for US GAAP firms. Furthermore, the empirical evidence confirm that the direct, relative approach based on multiples is more accurate for valuating listed firms than non-listed firms. Robustness analysis demonstrates that findings do not change significantly when the reference datasets and the main assumptions of the models are altered.

The statistical significance of the analysis is limited by the non-objective nature of brand value estimates. The use of additional sources for brand valuations might allow for the further assessment of the robustness of the relationships identified.

Due to their efficacy and ease of use, the proposed models represent valid practical tools for managers, investors, analysts and professional evaluators.

This work contributes to the existing literature through the identification of significant, stable relationships between brand values and the main economic, financial and asset characteristics of firms; the identification of those relationships would allow for the extension of the multiples approach also to the evaluation of brands.